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Introduction
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Introduction to GST and comparison with Old Indirect taxes (Excise / Service Tax / Vat)
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Types of GST / Rate structure under GST
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Exemptions in GST
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GST Registration – Persons liable for registration. Types of registration (Mandatory and Voluntary)
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Concept of supply under GST – Distinction of Goods and Services.
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Concept of Place of Supply.
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Concept of time of supply and Valuation under GST
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Concept of Branch Transfer / Principal – Agent / Job Work / Works Contract / E- Commerce / Special Economic Zone / EOU / Free sample / Input Service Distributor
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Export & Imports in GST and provisions relating to LUT
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Types of Invoices and Invoice format.
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Computation of GST (including RCM)
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Input Tax Credit (ITC) and set off – Types of input tax credit / Conditions to claim ITC / Inadmissible ITC / Reversal of ITC / Setoff of ITC ITC under change of constitution.
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Concept of Reverse charge mechanism and compliance
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Recording GST liability, ITC, Computation of GST payment and Set off entry for ITC
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Filing of GST returns – (GST3B/GSTR1/GSTR2/GSTR3/GSTR4/GSTR5 etc.)
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Eway Bill – requriment & compliance.
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E-invoicing
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Composition Scheme in GST
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Tax computation, payments and reports (including practical example) TDS under GST
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GST Annual Return
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GST Audit
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Introduction to GST and comparison with Old Indirect taxes (Excise / Service Tax / Vat)
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