CERTIFICATE IN GST ( S-C002 )

GST Course Syllabus

Module 1: Introduction to GST

• Concept and Need for GST

• Historical Background of Indirect Taxes in India

• Structure of GST (CGST, SGST, IGST, UTGST)

• Advantages of GST over previous tax system

Module 2: GST Framework & Concepts

• Dual GST Model (Central & State)

• Important Definitions (Supply, Goods, Services, Input Tax Credit, Aggregate Turnover, etc.)

• Place of Supply & Time of Supply Rules

• Exemptions under GST

Module 3: GST Registration

• Who should register for GST

• Threshold limits for registration

• Compulsory registration cases

• Process of registration on GST Portal

• Cancellation & Revocation of GST registration

Module 4: GST Returns Filing

• Types of GST Returns (GSTR-1, GSTR-3B, GSTR-9, etc.)

• Due dates and compliance calendar

• Filing procedure on GST Portal

• Annual Return & Reconciliation Statement

Module 5: Input Tax Credit (ITC)

• Eligibility & Conditions for availing ITC

• Blocked credits under GST

• ITC Reversal Rules

• Cross Utilization of ITC (CGST, SGST, IGST adjustment)

Module 6: GST Payment & Refunds

• Payment of GST (Online/Challan system)

• Electronic Cash Ledger & Credit Ledger

• Refunds under GST (Exports, Inverted Duty Structure, Excess Payment)

• Process of claiming refund

Module 7: GST Invoicing & E-way Bill

• Tax Invoice, Bill of Supply & Debit/Credit Notes

• Mandatory fields in GST invoice

• E-invoicing system under GST

• E-way Bill concept and generation

Module 8: Assessment, Audit & Appeals

• Self-assessment under GST

• Audit types (Departmental, Special Audit)

• Demand & Recovery provisions

• Appeals & Revision under GST

Module 9: Offences, Penalties & Prosecution

• Common offences under GST

• Penalties for non-compliance

• Prosecution provisions

• Compounding of offences

Module 10: Advanced Topics in GST

• GST and E-commerce

• GST on Imports & Exports (Zero Rated Supply)

• Reverse Charge Mechanism (RCM)

• Recent Amendments in GST Law

• Practical case studies and return filing practice

12TH PASS