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Course Learning

Here is What You Will Learn Inside
The GST Course 

Learning: 1

Intro & Welcome

• Concept of GST in India
• Need for GST in India
• Framework of GST
• GST Council

Learning: 2

Supply under GST

• Concept of supply
• Composite and mixed Supply
• Taxability of composite & mixed Supply

Learning: 3

Charge of GST

• Extend & Commencement of GST
• Charge of GST
• Levy & collection of GST
• GST on e-commerce

Learning: 4

Composition Levy in GST

• Composition levy for traders & manufacturer
• Composition levy for restaurant services
• Composition levy for other services

Learning: 5

RCM in GST

• RCM on goods
• RCM on Services
• RCM from unregistered purchase

Learning: 6

Exempt Supply in GSTExempt Supply in GST

• Exemptions of goods from GST
• Exemption of services from GST

Learning: 7

Time of Supply in GST

• TOS in case of Goods
• TOS in case of Services
• TOS in the case of RCM

Learning: 8

Value of Supply in GST

• Calculation of value of goods and services in GST
• Valuation Rules for goods and services

Learning: 9

Place of Supply in GST

• POS of goods within India
• POS of services within India
• POS of goods outside India
• POS of services outside India

Learning: 10

Input Tax Credit in GST

• Concept ITC in GST?
• Sec 16 Eligibility & Conditions for ITC
• Clause (aa) of sec 16(1) added by FA 2021
• Summary of sec 16
• Sec 17 apportionment & Block Credits
• Sec 17(5) Block Credits in GST
• Rule 42 apportionment of input & input services
• Rule 43 apportionment of capital goods
• Sec 18 ITC in special circumstances
• Sec 18(1)(a) ITC availment in case of mandatory registration
• Sec 18(1)(b) ITC availment in case of voluntarily registration
• Sec 18(1)(c) ITC availment from composite levy to regular
• Sec 18(1)(d) ITC availment from exempt to taxable supply
• ITC Forms in GST
• Remaining provisions of sec 18
• Sec 18(6) Supply of capital goods or plant and machinery
• Sec 19 ITC on input or capital goods on goods send for Job work
• Sec 20 ITC distribution by ISD
• Recovery of ITC from ISD
• List of sections and rules related to ITC
• Manner and utilisation of ITC
• Rule 86A Condition of use of electronic credit ledger
• Rule 86B Restriction on the use of electronic credit ledger
• How scams and bill trading happen in GST

Learning: 11

Tax Invoice, Debit Note & Credit Note in GST

• Tax Invoice provisions and rules
• Debit note and Credit note provisions
• e-invoicing

Learning: 12

Registration in GST

• Concept of the taxable person
• Person liable for GST registration
• Procedure for registration
• Cancellation of registration
• Practical session on GST Registration
• Documents required for GST Registration

Learning: 13

Refund in GST

• identify the situations leading to refund claim
• explain the time limit for claiming a refund and the concept of a ‘relevant date’ to calculate such time limit
• identify the conditions to be satisfied and documents to be filed to claim the refund in different circumstances
• illustrate the circumstances under which the Department may withhold a refund claim
• explain the ‘principle of unjust enrichment
• describe the provisions relating to the ‘Consumer Welfare Fund’.
• explain provisions relating to refunds to UN Bodies, Embassies, etc.
• explain the provisions relating to refunds to the retail outlets established in departure area of an international airport
• compute the interest payable to the applicant on delayed refunds

Learning: 14

Assessment & Audit in GST

• Self-assessment in GST
• Provisional assessment in GST
• Scrutiny of returns
• Assessment of non-filers of GST returns
• Assessment of the unregistered person
• Summary assessment in GST
• Audit by authorities
• Special Audit

Learning: 15

Inspection, Search and Seizure in GST

• Power of inspection, search & seizure
• inspection of goods in movement
• Power to arrest
• Power to summon
• Access to business premises
• Officers to assist proper officers

Learning: 16

Demand & Recovery in GST

• Determination of Tax under section 73
• Determination of Tax under section 74
• Tax collected but not deposited
• Recovery proceedings
• Transfer of property to be void
• Tax to first charge on property
• Provisional attachment to protect revenue interest

Learning: 17

Appeal in GST

• Appeals to Appellant Authority
• Powers of Revisional Authority
• Appellant tribunal under GST
• Mandatory deposit of pre-deposit
• Procedure of additional evidence before Appellant Authority
• Appeal to High Court
• Appeal to Supreme Court
• Appeal not to be file in certain cases

Learning: 18

Advance Ruling in GST

• Question for which Advance ruling can be sought
• AAR and AAAR
• Procedure for obtain Advance Ruling
• Rectification of mistake
• Advance ruling to be void in certain cases

Learning: 19

Types of Returns in GST

• Overview of GSTR 1
• Overview of GSTR 2A
• Overview of GSTR 2B
• Difference between GSTR 2A and 2B
• Overview GSTR 3B
• Overview of GSTR 4
• Overview of CMP 08
• Overview of GSTR 5
• Overview of GSTR 6
• Overview of GSTR 7
• Overview of GSTR 8
• Overview of GSTR 9 (Annual Return)
• Overview of GSTR 9C
• Overview of GSTR 10 (Final Return)

Learning: 20

Practical Session on GST Portal

• Overview of GST Portal
• How to search HSN Code?
• How to verify GSTIN?

Learning: 21

Practical session on IFF

• FAQ on IFF Filing
• Understand the IFF Tables
• Filing of IFF

Learning: 22

Practical session on ITC Reconciliation

• How to arrange data
• Using Excel for Reconciliation
• Identify the default supplier in Excel
• Follow up with suppliers

Learning: 23

Practical session on GSTR 2A and GSTR 2B

• Understand tables of GSTR 2A Statement
• Understand tables of GSTR 2B Statement
• Difference between GSTR 2A & GSTR 2B
• Analysis of GSTR 2A & GSTR 2B on GST Portal

Learning: 24

Practical sessions on GSTR 1

• Understand Tables of GSTR 1
• How to enter B2B supply in GSTR 1
• How to enter B2C supply in GSTR 1
• How to enter debit note and credit note
• How to enter export invoices
• HSN-wise reporting in GSTR 1
• Document-wise reporting in GSTR 1
• Use of offline tool for GSTR 1 Filing
• Prepare JSON file for offline GSTR 1 Filing
• Errors in JSON preparation
• Filing of GSTR 1

Learning: 25

Practical session on GSTR 3B (Regular)

• Understand Tables of GSTR 3B
• Supplies to be enter under table 3.1
• Supplies to be enter under table 3.2
• ITC to be claim in table 4
• Reversal of ITC in GSTR 3B
• Challan preparation and payment on GST Portal
• Setoff GST liability
• Filing of GSTR 3B

Learning: 26

Practical session on GSTR 3B (QRMP)

• Points to remember for quarterly 3B
• Understand Tables of GSTR 3B
• Supplies to be enter under table 3.1
• Supplies to be enter under table 3.2
• ITC to be claim in table 4
• Reversal of ITC in GSTR 3B
• Challan preparation and payment on GST Portal
• Setoff GST liability
• Filing of GSTR 3B Quarterly

Learning: 27

Practical session on GST Computation

• Learn to prepare data for GST Filing
• Use of Excel for data preparation
• Classification of taxable, zero rated and exempt supply
• Classification of eligible and ineligible ITC
• ITC set off provisions and its application in computation
• Application of Rule 36(4)
• Mapping GSTR 2B and Book ITC data
• Finalizing data for GST Returns

Learning: 28

Practical session on GSTR 9

• Understand applicability of GSTR 9
• Understand time limit to file GSTR 9
• Data required to file GSTR 9
• Understand all tables of GSTR 9
• Adjustments required in GSTR 9
• Payment of Tax through DRC 03
• Filing of GSTR 9
• HSN Summary reporting in GSTR 9
• Table 6 & Table 8 Reco in GSTR 9
• Practical issues in GSTR 9 Filing

Learning: 29

Practical session on GSTR 9C

• Understand applicability of GSTR 9C
• Self Certification update by FA 2021
• Documents required to file GSTR 9C
• Points to be reconcile in GSTR 9C
• Difference between Gross Turnover and Taxable Turnover
• Payment of unreconciled amount through DRC 03
• Filing of GSTR 9C along with balance sheet and PnL

Learning: 30

Practical session on GSTR 10

• Filing application for GST Cancellation GST REG 16
• Time limit for approval of application
• Filing of GSTR 10

Learning: 31

Practical session on e invoicing

• Intro to e invoice
• GePP Tool for generating e invoice
• Overview and limitation of GePP tool for e invoicing
• Add Supplier Master in GePP tool
• Add Recipient Master in GePP tool
• Add Product Master in GePP tool
• Filing Data for e invoicing in GePP tool
• Generating JSON file from GePP tool
• How to generate IRN and e invoicing
• How to cancel e invoice
• Time limit for canceling e invoice
• Bulk e invoice generation Format A
• Bulk e invoice generation Format B
• Bulk e invoice generation Format C
• Bulk e invoice generation Format D
• Generating Bulk e invoice through Format A
• Validating and Preparing JSON in Form A for e invoicing
• Bulk e invoicing cancellation

Course Content

MODULE 1

BASIC OF GST (SECTION 1, 2, 9(3), (4), (5), 10))

♦Short, Title & Commencement (Section 1)
♦Important Definitions. (Section 2)
♦Constitution Background (Constitution Amendment Act)
♦Charging Section (Section 9)
♦Reverse Charge (Section 9 (3), (4), (5))
♦Composition Scheme (Section 10)
♦Exemptions (Section 11)
♦GST Compensation Cess

MODULE 2

GST REGISTRATION (SECTION 22-30, RULES 08-26, FORMS 1-30)

♦Online Registration in GST. (Section 25)
     ♦ GST REG-01- Application.
     ♦GST REG-02- Acknowledgement.
     ♦GST REG-06- Certificate.
♦Persons required to be registered. (Section 22 & 24)
♦Persons Not Liable to be registered. (Section 23 with Notifications)
♦Deemed Registration. (Section 26)
♦Casual Taxable Person. (Section 27)
♦Amendment in Registration. (Section-28)
♦Cancellation of Registration. (Section-29)
♦Revocation of Registration. (Section-30)

MODULE 3

RETURNS UNDER GST SECTION (37-48) RULES (59-84) & FORMS GSTR-1, GSTR-3B, QRMP SCHEME, IFF (INVOICE FURNISHING FACILITY)

♦Online Filing of Various Return Form on Original Client Data
i.e. GSTR-I, IFF, GSTR-3B, GSTR-4, and Annual Return (GSTR-9, GSTR-9A, GSTR-9C) Types of Returns. (Annual Return, First Return, Final Return)
♦ GSTR-1, IFF (Section 37)
♦ GSTR-3B, GSTR-4, (Section 39)
♦ First Return (Section 40)
♦Notice to Return Defaulters. (Section 46)
♦Levy of Late Fee. (Section 47)
♦Goods and Services Tax Practitioners. (Section 48)

MODULE 4

INPUT TAX CREDIT --SECTION (16-21) WITH GST RULES

♦Eligibility & Conditions for taking ITC (Section-16)
♦Block Credit (Section-17)
♦Availability of Credit in Special Cases (Section-18)
♦Online Application of ITC Forms (ITC-01 to ITC-04)
♦ITC for Job Work (Section-19)
♦ITC Distribution by ISD (section-20)

MODULE 5

ITC REVERSAL AND RECLAIM SECTION (41-43)

MODULE 6

TAX INVOICE, ACCOUNTS & RECORDS (SECTION 31-36) WITH GST RULES

♦Tax Invoices & E-Invoicing (Section 31)
♦Registered Person can Issue Tax Invoice (Section 32)
♦Tax should be mentioned on the Tax Invoice (Section 33)
♦Credit and Debit Invoice (Section 34)
♦Accounts & Records Maintain (Section 35)
♦Period of Retention (Section 36)
♦Taxation of International Tourist (Section 15, IGST)

MODULE 7

PAYMENT OF TAX AND INTEREST
(SECTION 49-50) WITH GST RULES

♦Payment of Tax, Interest, Penalty and other charges (Section 49)
♦Interest on delayed payment of tax (Section 50)

MODULE 8

SUPPLY, TIME OF SUPPLY, VALUE OF SUPPLY

♦Meaning of Supply (Section-7) With Schedule I, II, III
♦Composite and Mixed Supply (Section -8)
♦Place of Supply of Goods and Services (Section 10-14 of IGST)
♦Value of Supply (Section 15 with Rules)
♦Time of Supply (Section 13-14)
♦Determination of Nature of Supply (Inter-State or Intra State) (Section 7-9)(IGST)
♦Zero Rated Supply (Section 16)(IGST)

MODULE 9

REFUNDS (SECTION 54-58) WITH GST RULES

• Online Application of GST Refund.
• Refund of Tax (Section-54)
• Refund in Certain Cases (Section-55)
• Interest on Delayed Refunds (Section-56)
• Consumer Welfare Fund (Section-57)
• Utilization of Fund (Section-58)

MODULE 10

TDS & ELECTRONIC COMMERCE IN GST (SECTION 51&52)

• Tax Deduction at source (Section 51)
• Collect of Tax at Source – E-Commerce (Section 52)

MODULE 11

AUDIT {SECTION 65, 66)

♦Audit (Section 65)
♦Special Audit (Section 66)

MODULE 12

E-WAY BILL {SECTION 68,129,130 READ WITH RULES)

♦E-Way Bill Theory and Practical
♦Inspection of Goods in Movement (Section 68 read with Rules)
♦Detention, seizure and release of goods and conveyance in transit (Section 129)
♦Confiscation of goods or conveyances and levy of Penalty (Section 130)

MODULE 13

ASSESSMENT {SECTION 59-64)

♦Self-Assessment (Sec-59)
♦Provisional Assessment (Sec-60)
♦Scrutiny of Returns (Sec-61)
♦Assessment of Non-Filers of Returns (Sec-62)
♦Assessment of unregistered Person (Sec-63)
♦Summary Assessment in Certain Special Cases (Sec-64)

MODULE 14

SUMMON ISSUED BY GST DEPARTMENT & HOW TO HANDLE SUMMON {SECTION 70)

♦Power to summon persons to give evidence and produce documents (Sec-70)

MODULE 15

DEMAND AND RECOVERY {SECTION 73-76 & 79 & 79)

♦Determination of Tax not Paid or Short Paid/ITC Wrongly availed by other than Fraud (Sec-73)
♦Determination of Tax not paid or Short Paid/ITC Wrongly Availed by Fraud (Sec-74)
♦General Provisions relating to Determination of Tax (Sec-76)
♦Initiation of recovery proceedings. (If not paid Tax within 3 Months of Order) (Sec-78)
♦Recovery of Tax (Sec-79)

MODULE 16

ADVANCE RULING {SECTION 95-97)

♦Definitions of Advance Ruling (Sec-95)
♦Authority for Advance Ruling (Sec-96)
♦Application for Advance Ruling (Sec-97)

MODULE 17

HOW TO REPLY NOTICE & HOW TO FILE APPEAL

♦Appeals to Appellate Authority (Sec-107)
♦How to Reply Notice
♦Offences & Penalties (Section 122)
♦General penalty | Section 125
♦General disciplines related to penalty | Section 126

MODULE 18

CGST Rules 2017 (Amended as on Nov 2023)

Chapter 1 – Preliminary - Rules (1 -2)
Chapter 2 – Composition Rules (3-7)
Chapter 3 – Registration Rules (8-26)
Chapter 4 – Valuation Rules Rules (27-35)
Chapter 5 – Input Tax Credit Rules (36-45)
Chapter 6 – Tax Invoice, D/C notes Rules (46-55A)
Chapter 7 - Accounts and Records Rules (56-58)
Chapter 8 – GST Returns Rules (59-84)
Chapter 9 – Payment of Tax Rules (85-88C)
Chapter 10 – Refunds in GST Rules (89-97A)
Chapter 11 – Assessments in GST Rules (98-102)
Chapter 12 – Advance Ruling Rules (103-107A)
Chapter 13 – Appeals and Revision Rules (108-116)
Chapter 14 – E Way Rules Rules (138-138E)
Chapter 15 – Demand and Recovery Rules (142-161)
Chapter 16 - Penalties in GST Rules (162)

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