CA Inter GST | Composition Scheme | One Shot Revision | May/Sep 2026 & Jan 2027 | CA Jasmeet Singh

Master CA Inter GST Composition Scheme in this one shot revision for May/Sep 2026 & Jan 2027 exams. This session by CA Jasmeet Singh covers complete concepts, eligibility, conditions, turnover limits, rates, and practical questions in a quick revision format. Composition levy is a high-weightage topic in CA Inter GST syllabus and frequently tested in exams. Understand provisions under Section 10, restrictions like no ITC and no interstate supply, along with exam-oriented tricks.

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00:00 - Intro
04:05 - Turnover Limits & Special Category States
05:37 - Marginal Supply of Services for Goods Suppliers
09:22 - How to Calculate Aggregate Turnover for GST
17:09 - PAN-Based Eligibility & Multi-State Business Rules
20:09 - Automatic Withdrawal & Shift to Normal Scheme
22:15 - GST Rates for Manufacturers, Traders & Restaurants
32:41 - Restrictions & Ineligible Suppliers (Section 10(2))
38:12 - Bill of Supply & ITC Restrictions
40:22 - Registration Process & ITC Reversal (CMP-02 to CMP-04)

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Видео CA Inter GST | Composition Scheme | One Shot Revision | May/Sep 2026 & Jan 2027 | CA Jasmeet Singh канала CA Intermediate by PW