This PDF document provides a comprehensive guide to GST payments and return filing for CA Inter/IPC students, updated for November 2020. It details the process of paying tax through electronic cash and credit ledgers, including challan identification and utilisation of funds. The guide also covers the various GST returns (GSTR-1, GSTR-3B, GSTR-4, GSTR-5, Annual Return, Final Return) and the procedures for their timely submission, along with information on interest for delayed payments and rectification of errors. This resource is invaluable for students preparing for their GST exams.