Introduction: Why This 30 Days GST Challenge Matters
GST is not difficult. Unstructured learning is.
Most students and even professionals struggle with GST because they jump between sections, notifications, YouTube videos, and PDFs—without a roadmap. The 30 Days GST Challenge is designed to fix exactly that.
This challenge converts GST from a fear subject into a logical system, covering:
- Conceptual clarity
- Section-wise understanding
- Practical applicability
- Exam + real-life compliance readiness
This structured approach is documented in the handwritten notes of CA Devesh Thakur .
🔹 Day-Wise GST Learning Structure (30 Days Plan)
🔹 Days 1–3: GST Foundation
Day 1: Introduction to GST
- Meaning of GST as an indirect tax
- Replacement of
- VAT
- Service Tax
- Excise Duty
- CST
- Destination-based consumption tax
- Dual GST Model:
- CGST
- SGST
- IGST
Key takeaway: Tax follows destination, not origin.
Day 2: Registration & Supply Basics
- Threshold limits:
- ₹40 lakh – Goods
- ₹20 lakh – Services
- Meaning of “Supply” under Section 7
- Taxable event = Supply, not sale
Day 3: Understanding Supply
- Types of Supply:
- Intra-State
- Inter-State
- Composite Supply vs Mixed Supply
- Schedule I, II & III overview
- Activities treated as:
- Supply even without consideration
- Neither supply of goods nor services
🔹 Days 4–10: Core Charging Provisions
Day 4: Levy & Collection of GST
- Charging sections:
- Section 9 (CGST)
- Section 5 (IGST)
- Forward Charge vs Reverse Charge Mechanism (RCM)
- Composition Scheme basics
Day 5 & 6: Place of Supply – Goods
- Section 10 & 11 of IGST Act
- With movement / without movement
- Bill-to-Ship-to transactions
- Imports & exports
Day 7 & 8: Place of Supply – Services
- Section 12 & 13 of IGST Act
- General rule vs specific services:
- Immovable property
- Restaurant & hotel
- Transportation
- Banking & insurance
- Multi-state scenarios explained via charts
Day 9 & 10: Time of Supply
- Forward charge:
- Invoice date
- Payment date
- Reverse charge:
- 60-day rule (services)
- 30-day rule (goods)
- Vouchers:
- Identifiable vs non-identifiable
🔹 Days 11–15: Value & Job Work
Day 11: Value of Taxable Supply
- Transaction value concept
- Inclusions:
- Taxes (excluding GST)
- Incidental expenses
- Subsidies
- Exclusions:
- Discounts (conditions applied)
Day 12–14: Input Tax Credit (ITC)
- Meaning of ITC
- Eligible ITC vs Blocked ITC (Section 17(5))
- Conditions for claiming ITC:
- Tax invoice
- Receipt of goods/services
- GSTR-2B reflection
- Payment within 180 days
- Proportionate reversal
- ITC on capital goods
Day 15: Job Work (Section 19)
- Meaning of job work
- Principal & job worker relationship
- ITC availability
- Time limits for:
- Inputs
- Capital goods
- Direct supply from job worker’s premises
🔹 Days 16–22: Registration, Returns & Compliance
Day 16–18: Registration & Documents
- Mandatory registration cases
- Amendment & cancellation
- Documents required
- Practical portal flow understanding
Day 19–22: GST Returns
- GSTR-1 – Outward supplies
- GSTR-3B – Summary return
- GSTR-2B – ITC eligibility
- GSTR-10 – Final return
- E-commerce compliances
🔹 Days 23–29: Advanced GST Topics
Blocked Credit & Annual Return
- Section 17(5) practical list
- GSTR-9 & GSTR-9C overview
Interest, Assessment & Audits
- Interest on late payment
- Types of assessment:
- Self
- Best judgment
- Provisional
- Types of audit:
- Departmental
- Special audit
E-Way Bill
- Applicability
- Validity
- Penalties
🔹 Day 30: Summary & Concept Revision
- End-to-end GST flow
- Concept interlinking
- Common mistakes students & businesses make
- Practical compliance mindset
🔷 Who Should Follow This 30 Days GST Challenge?
- CA / CMA / CS students
- Commerce graduates
- GST practitioners
- Business owners
- Accountants & consultants
🔷 Why This GST Challenge Works (Reality Check)
Most GST content online:
- Is fragmented
- Lacks section linkage
- Is exam-only or theory-only
This challenge:
- Follows law + logic + ledger
- Uses real examples
- Trains you to think like a GST officer
That’s why it stands out.
🔷 Conclusion
If you want to understand GST, not mug it—this 30 Days GST Challenge is the roadmap. Structured learning beats random videos every single time.
The handwritten notes and flowcharts used in this blog are part of the original GST challenge material by CA Devesh Thakur .
📥 Download the complete handwritten notes of the 30 Days GST Challenge (PDF) by CA Devesh Thakur — Click here.
