The course helps you to demonstrate clear understanding and practical aspects of GST or Goods and Services Tax and to get a visible recognition for this knowledge.

GST or Goods and Services Tax is the new indirect tax system which will replace many central and state levies and merge them so as to provide a single system of indirect taxation on pan-India basis by merging state and central taxes.

The purpose of this course is to develop skills of accounting, finance and taxation professionals and students in GST or Goods and Services Tax. The certification includes, assessment and certification.

To demonstrate clear understanding and practical aspects of GST or Goods and Services Tax and to get a visible recognition for this knowledge.

✯ Accounting professional
✯ Tax consultants
✯ Students pursuing course in accounting or finance

✯ 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 Model

✯ Dual GST Model
✯ IGST Method
✯ GST Terms
✯ Taxable Event
✯ GST Rate
✯ Threshold Limits
✯ GST Exempt Supply
✯ Input Tax Credit
✯ Electronic Ledger
✯ GST Input Tax Credit (ITC)
✯ GST Composition Scheme or Levy
✯ Reverse Charge
✯ Input Service Distributor (ISD)
✯ GST Supply
✯ GST Value of Supply
✯ GST Time of Supply
✯ GST Place of Supply
✯ GST Compliance Rating

✯ GSTIN
✯ GST Registration Forms
✯ Liable for GST Registration
✯ Casual Registration
✯ Non-Resident Person
✯ Compulsory GST Registration
✯ GST Migration for Central Excise/ Service Tax Assesses
✯ GST Registration
✯ Deemed Registration
✯ Voluntary GST Registration
✯ Amendment to GST Registration
✯ GSTIN Cancellation and Revocation
✯ GST Enrolment or Registration FAQs

✯ 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 invoice
✯ Knocked Down Goods
✯ GST Invoice Rules

✯ What is a Return
✯ GST Return
✯ GST Returns Types
✯ How to File GST Returns
✯ GST Return Submit Process
✯ GST Outward Supplies Return GSTR-1
✯ GST Inward Supplies Return GSTR-2
✯ GST Returns for Composition Business
✯ GST Returns for Other Businesses
✯ GSTR-9 Return
✯ GSTR-10 Return
✯ GST Returns for E-Commerce Company
✯ GST Composition Levy Rules
✯ GSTN Dashboard
✯ Return Filing on GSTN

✯ ITC Entitlement Conditions
✯ Utilization of GST ITC
✯ Other ITC Scenario
✯ CENVAT and VAT Credit
✯ GST Input Tax Credit Time Limit
✯ GST Refunds
✯ GST Refund Rules
✯ GST Input Tax Credit Rules

✯ 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

✯ GSTN
✯ Role of CBEC
✯ Powers of Officers
✯ Tax Exemption and Levy
✯ GST Levy Time and Value
✯ Input Tax Credit
✯ Tax Invoice
✯ Credit and Debit Note
✯ GST Returns
✯ GST Payment
✯ Input Tax Credit Transfer
✯ GST Refunds
✯ GST Assessment
✯ GST and Law
✯ GST Demand and Recovery
✯ Liability to pay
✯ Advance Ruling
✯ Appeals under GST
✯ GST Offences and Penalties
✯ Transitional Provisions
✯ GST Miscellaneous Provisions
✯ Important Schedules of GST

✯ IGST Basics
✯ Preliminary of the IGST ACT, 2016
✯ GST Administration
✯ Tax Levy and Collection
✯ Nature of Supply
✯ Place of Supply
✯ Tax Refund
✯ Zero rated supply
✯ Apportionment of Tax and Settlement of Funds
✯ Miscellaneous

✯ UTGST Basics
✯ Preliminary of the UTGST ACT, 2016
✯ GST Administration in UTGST
✯ Tax Levy and Collection
✯ Tax Payment
✯ Tax Apportionment and Funds Settlement
✯ Transitional Provisions
✯ Miscellaneous