Module 1: Taxation and GST Basics
- What is Tax
- What is Direct and Indirect Tax
- What is GST
- GST History
- GST Challenges
- GST Benefits
- Drawbacks of GST
- Why GST
- Types of GST Models
- Destination Consumption and Origin-based GST
- GST Types
- GST Deposit Chain or Flow
- Calculating GST
Module 2: GST Concepts and Basics
- GST Terms
- GST Taxable Event
- GST Rate
- Threshold Limits
- GST Aggregate Turnover
- GST Exempt Supply
- Zero rated supply
- GSTN Electronic Ledger
- GST Input Tax Credit (ITC)
- GST Composition Scheme or Levy
- GST Reverse Charge Mechanism
- Input Service Distributor (ISD)
- GST Supply (Principal, Composite and Mixed)
- GST Value of Supply
- GST Time of Supply
- GST Place of Supply (POS)
- GST Within State
- GST between States or IGST Method
- GST Compliance Rating
Module 3: GST Registration
- What is Registration and Need
- GSTIN
- GST Registration Forms
- Liable for GST Registration
- Compulsory GST Registration
- Casual Registration
- Non-Resident Person
- Physical Verification
- Deemed Registration
- Voluntary GST Registration
- Amendment to GST Registration
- GSTIN Cancellation and Revocation
- GST Migration for Central Excise/Service Tax Assessees
- GSTIN New Registration
- GST Transition Provision
Module 4: GST Invoicing
- What is an Invoice
- GST Invoice Types
- GST Tax Invoice
- GST Bill of Supply
- GST Supplementary and Revised Invoices
- GST Invoice Format
- GST Invoicing Time limits
- Changing GST Invoice
- GST Invoice Signing
- Goods Transport Agency (GTA)
- Goods Transportation without an invoice
- Knocked Down Goods
- Receipt Voucher
- GST Debit Note
- GST Credit Note
- GST Refunds
- GST Refund Rules
- GST Accounts and Records to Keep
- GST E-way Bill
Module 5: GST Returns
- What is a Return
- GST Return
- GST Returns Types
- How to File GST Returns
- GST Return Filing Process
- GST Outward Supplies Return GSTR-1
- GST Inward Supplies Return GSTR-2
- GST–3 Monthly Return
- GSTR-9 Annual Return
- GST Returns for Composition Business (GSTR 4 and 9-A)
- GST Returns for Other Businesses (GSTR 5,6,7 and8)
- GSTR-10 Return
- Simple Returns – Sahaj and Sugam Forms
- GST Returns for E-Commerce Company
- GSTN Dashboard
- Return Filing on GSTN
- GST Offline Tool and User Manual
- GST Return Filing (Excel and Offline tool)
- GST Return Filing with Tally ERP9.0 and Offline Tool
Module 6: Input Tax Credit
- ITC Entitlement Conditions
- Utilization of GST ITC
- Other ITC Scenario
- CENVAT and VAT Credit
- GST Input Tax Credit Time Limit
- GST Input Tax Credit Rules
Module 7: GST Valuation
- GST Valuation
- Valuation of goods and services for a consideration
- Valuation of goods and services without a consideration
- Value of Supply of Services in Case of Pure Agent
- GST Valuation Rules
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Module 8: GST Legal Provisions
- Anti-Profiteering
- GST Provisional Assessment
- GST Recovery
- GST Audit
- Appeals in GST
- Inspection, Search and Seizure in GST
- GST Advance Ruling Mechanism
Module 9: Miscellaneous
- CGST ACT
- IGST and IGST Act
- UTGST and UTGST Act
- GST in Different Industries or Sectors
- GST Rates for Goods and Services
- GST Updates
Module 10: GST Practitioner Certification Examination
You are well-equipped to understand all the finer points and nuances of GST and its overall framework.
It is understanding the impact of GST on businesses/organizations, especially as it pertains to finances. This helps you reconceptualize and restructure pricing strategies as well, in accordance with GST.
Acquiring practical knowledge of all processes under GST, be it the registration, TDS compliance, filing of returns, or refunds.
The following are the benefits of the GST Certification Course
- It helps in raising an individual’s salary by 15% to 25% on average.
- It increases the number of job opportunities available to individuals.
- It enables individuals to start their own consultancy.
- It helps develop skills of different taxation, finance, and accounting professionals.
- It offers a classroom-environment for better learning along with structured course content.
The GST Certification Course can be attended by the following entities:
- Graduates of arts or commerce or engineering, Chartered accountants, Certified Management Accountants, Company Secretaries, and law aspirants.
- Professionals moving from the finance domain to taxation.
- Individuals who want career opportunities in taxation.
Finance - professionals who wish to meet their own professional requirements in taxatio