GST Backlog Killer 🚨 | CS Executive December 2026 | CA Sumit Kumar

Prepare for the CS Executive December 2026 examination with the GST Backlog Killer Series by CA Sumit Kumar on CS Wallah by Physics Wallah. If you have pending GST lectures, incomplete chapters, or difficulty keeping up with your Taxation syllabus, this series will help you clear your backlog and get back on track with your CS Executive preparation. Goods and Services Tax (GST) is an important part of Taxation for CS Executive students. It covers essential concepts related to GST provisions, registration, supply, input tax credit, time and value of supply, returns, and other important GST topics. Completing your GST backlog systematically can help you strengthen your conceptual understanding, revise important provisions, and practise application-based questions for the December 2026 examination. WHY WATCH THE GST BACKLOG KILLER SERIES? • Cover pending GST lectures and incomplete chapters. • Strengthen your understanding of important GST concepts and provisions. • Revise key topics such as supply, registration, and input tax credit. • Improve your understanding of GST applications and exam-oriented questions. • Get back on track with your CS Executive December 2026 preparation. Teacher's Name - CA Sumit Kumar _____________________ [ Find the Notes in the below Batch ] Sadhya Batch ( Free Batch ) : https://physicswallah.onelink.me/ZAZB... CS Executive Sarv 3.0 Dec 2026/ Jun 2027 (Module 1 + Module 2) Combo- https://physicswallah.onelink.me/ZAZB... CS Executive Sarv 3.0 Dec 2026 (Module 1 )- https://physicswallah.onelink.me/ZAZB... CS Executive Sarv 3.0 Dec 2026 (Module 2)- https://physicswallah.onelink.me/ZAZB... CS Executive Sarv Fastrack Dec 2026 (Module 1 + Module 2) Combo- https://physicswallah.onelink.me/ZAZB... CS Executive Sarv Fastrack Dec 2026 Module 1 https://physicswallah.onelink.me/ZAZB... CS Executive Sarv Fastrack Dec 2026 Module 2- https://physicswallah.onelink.me/ZAZB... -------------------------------------------------------------- 📲 pw app/website: https://physicswallah.onelink.me/zazb... 📚 pw store: link: https://physicswallah.onelink.me/zazb... ---------------------------------------------------------------- 📌𝐂𝐒 𝐖𝐀𝐋𝐋𝐀𝐇 𝐒𝐎𝐂𝐈𝐀𝐋 𝐌𝐄𝐃𝐈𝐀 : 🌐 telegram: https://t.me/pwcswallah 🌐 instagram:   / pwcswallah   ---------------------------------------------------------------- 📌 𝐏𝐇𝐘𝐒𝐈𝐂𝐒 𝐖𝐀𝐋𝐋𝐀𝐇 𝐎𝐓𝐇𝐄𝐑 𝐘𝐎𝐔𝐓𝐔𝐁𝐄 𝐂𝐇𝐀𝐍𝐍𝐄𝐋𝐒 : CA Wallah:    / @cawallahbypw   ACCA BY PW:    / @accabypw   Physics Wallah:    / @physicswallah   CSEET By PW :    / @cseetbypw   📌 for any queries or complaints visit: https://bit.ly/pw_queries or give a missed call on 07019-243-492 ---------------------------------------------------------------- Faculty Name - CA Sumit Kumar Sir Id - 68aef4c3ddac7dc1afe3e52a #GST #GSTBacklogKiller #CSExecutive #CSExecutiveDec2026 #GSTRevision #GoodsAndServicesTax #InputTaxCredit #Taxation #CASumitKumar #CSTaxation #CSPreparation #CSStudents #CompanySecretary #CSWallah #backlogkiller 00:00 Section 18 Overview 01:02:15 GST ITC Basics 01:05:46 Special Circumstances Credit 01:18:17 Capital Goods Reversal 01:22:25 Tax Payment Logic 01:31:07 ITC Revision 01:33:39 Value of Supply 01:39:53 Valuation Inclusions 01:47:28 Discount Conditions 01:51:51 Post-Supply Discount 02:05:14 Residual Method 02:24:39 Section 16 Summary 03:01:18 Time of Supply 03:07:48 Reverse Charge Mechanism 03:08:36 FCM Goods Service 03:19:23 RCM Provisions 03:20:21 Unascertainable Dates 03:33:36 TOS Quick Revision 03:37:42 Residual TOS Cases 03:42:41 Place of Supply 03:48:16 Third Party Delivery 03:54:28 Conveyance Supply 03:58:33 Immovable Property Service 04:11:02 Performance Location Service 04:18:40 Exam Revision Strategy