1. What is Tax
2. What is Direct and Indirect Tax
3. What is GST
4. GST History
5. GST Challenges
6. GST Benefits
7. Drawbacks of GST
8. Why GST
9. Types of GST Models
10. Destination Consumption and Origin-based GST
11. GST Types
12. GST Deposit Chain or Flow
13. Calculating GST

Module 2: GST Concepts and Basics

1. GST Terms
2. GST Taxable Event
3. GST Rate
4. Threshold Limits
5. GST Aggregate Turnover
6. GST Exempt Supply
7. Zero rated supply
8. GSTN Electronic Ledger
9. GST Input Tax Credit (ITC)
10. GST Composition Scheme or Levy
11. GST Reverse Charge Mechanism
12. Input Service Distributor (ISD)
13. GST Supply (Principal, Composite and Mixed)
14. GST Value of Supply
15. GST Time of Supply
16. GST Place of Supply (POS)
17. GST Within State
18. GST between States or IGST Method
19. GST Compliance Rating

Module 3: GST Registration

1. What is Registration and Need
2. GSTIN
3. GST Registration Forms
4. Liable for GST Registration
5. Compulsory GST Registration
6. Casual Registration
7. Non-Resident Person
8. Physical Verification
9. Deemed Registration
10. Voluntary GST Registration
11. Amendment to GST Registration
12. GSTIN Cancellation and Revocation
13. GST Migration for Central Excise/Service Tax Assessees
14. GSTIN New Registration
15. GST Transition Provision

Module 4: GST Invoicing

1. What is an Invoice
2. GST Invoice Types
3. GST Tax Invoice
4. GST Bill of Supply
5. GST Supplementary and Revised Invoices
6. GST Invoice Format
7. GST Invoicing Time limits
8. Changing GST Invoice
9. GST Invoice Signing
10. Goods Transport Agency (GTA)
11. Goods Transportation without an invoice
12. Knocked Down Goods
13. Receipt Voucher
14. GST Debit Note
15. GST Credit Note
16. GST Refunds
17. GST Refund Rules
18. GST Accounts and Records to Keep
19. GST E-way Bill

Module 5: GST Returns

1. What is a Return
2. GST Return
3. GST Returns Types
4. How to File GST Returns
5. GST Return Filing Process
6. GST Outward Supplies Return GSTR-1
7. GST Inward Supplies Return GSTR-2
8. GST–3 Monthly Return
9. GSTR-9 Annual Return
10. GST Returns for Composition Business (GSTR 4 and 9-A)
11. GST Returns for Other Businesses (GSTR 5,6,7 and8)
12. GSTR-10 Return
13. Simple Returns – Sahaj and Sugam Forms
14. GST Returns for E-Commerce Company
15. GSTN Dashboard
16. Return Filing on GSTN
17. GST Offline Tool and User Manual
18. GST Return Filing (Excel and Offline tool)
19. GST Return Filing with Tally ERP9.0 and Offline Tool

Module 6: Input Tax Credit

1. ITC Entitlement Conditions
2. Utilization of GST ITC
3. Other ITC Scenario
4. CENVAT and VAT Credit
5. GST Input Tax Credit Time Limit
6. GST Input Tax Credit Rules

Module 7: GST Valuation

1. GST Valuation
2. Valuation of goods and services for a consideration
3. Valuation of goods and services without a consideration
4. Value of Supply of Services in Case of Pure Agent
5. GST Valuation Rules

Module 8: GST Legal Provisions

1. Anti-Profiteering
2. GST Provisional Assessment
3. GST Recovery
4. GST Audit
5. Appeals in GST
6. Inspection, Search and Seizure in GST
7. GST Advance Ruling Mechanism

Module 9: Miscellaneous

1. CGST ACT
2. IGST and IGST Act
3. UTGST and UTGST Act
4. GST in Different Industries or Sectors
5. GST Rates for Goods and Services
6. GST Updates

Module 10: GST Practitioner Certification Examination