Diploma In Certified GST Practitioner

 
Syllabus
Sl no Topic Expected Hours
1 Basics of Indirect Taxation:
  • Taxation system in India
  • What is Indirect Tax?
  • Major indirect taxes in India
  • Difference between Direct and Indirect Taxation
  • What is GST?
  • Features of GST
    • Dual GST
    • Destination-based tax
    • Applicable taxes under GST law
    • Taxes subsumed into GST
  • Rates of GST
  • GSTIN & GST Portal
  • GST council
3
2 GST – Practitioner’s Perspective:
  • Taxable event – Supply eg:
  • Inter-State and intra-State supply
  • Goods & Services
  • Goods & services outside the scope of GST
  • Who is liable to pay tax? – Taxable person
  • Concept of FCM & RCM
  • Goods & Services covered under RCM
  • Good & Services exempted from GST
  • Composition Levy
5
3 Concepts for Practitioners:
  • Output tax & Input tax
  • Concept of Input Tax Credit , conditions
  • B2B, B2C sales 
  • Exempted supply, Non-taxable supply and Nil rated supply
  • Place of Supply
  • Value of Supply
  • Time of Supply
5
4 Introduction to Goods Tariffs & Services Rates
  • Tax Invoice and its mandatory fields.
  • Classification of Goods and Services -HSN & SAC codes
  • Prevailing GST rates in India
  • Demonstration on HSN
2
5 Working Knowledge of GST
  • Bill of supply and its mandatory fields.
  • Debit note, credit note & accounting aspects
  • E-way bill
  • E-invoicing
5
6 Registration under GST
  • Applicability of Registration
  • Mandatory and Voluntary Registration
  • Procedure for Registration with steps
  • Amendment of Registration
  • Cancellation of Registration
5
7 Monthly & Quarterly Returns
  • Different types of returns, its applicability, due dates, etc.
  • B2B, B2C sales 
  • GSTR-1 filing – online & offline utility
  • GSTR-3B , GSTR-4
  • Amendment of invoices
  • Setting off Input Tax Credit (ITC)
  • Composition Scheme
  • QRMP Scheme & IFF
20
8 Annual Returns
  • GSTR – 9
10
9 GST Audit 2
10 Assessment & Appeals – Introduction 3
11 Case Studies & Live Examples – Practical perspective 20

Eligibility

  • B.Com/ BBA [Commerce Background is necessary]
 

Duration

  • 2 months (120 hours)

Course Covers

  • Basics of Indirect Taxation
  • GST – Practitioner’s Perspective
  • Concepts for Practitioners
  • Introduction to Goods Tariffs & Services Rates
  • Working Knowledge of GST
  • Registration under GST
  • Monthly & Quarterly Returns
  • Annual Returns
  • GST Audit
  • Assessment & Appeals – Introduction
  • Case Studies