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)