GST Practitioner Course

Tax Computation, Payments and reports (Goods and Services) – Incouding Practical Examples

1.1 Introduction to GST and comparison with Old Indirect taxes (Excise / Service Tax / Vat)

1.2 Types of GST / Rate structure under GST

1.3 Exemptions in GST

1.4 GST Registration – Persons liable for registration. Types of registration (Mandatory and Voluntary)

1.5 Concept of supply under GST – Distinction of Goods and Services.

1.6 Concept of Place of Supply.

1.7 Concept of time of supply and Valuation under GST

1.8 Concept of Branch Transfer / Principal – Agent / Job Work / Works Contract / E- Commerce / Special Economic Zone / EOU /
Free sample / Input Service Distributor

1.9 Export & Imports in GST and provisions relating to LUT

1.10 Types of Invoices and Invoice format.

1.11 Computation of GST (including RCM)

1.12 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.

1.13 Concept of Reverse charge mechanism and compliance

1.14 Recording GST liability, ITC, Computation of GST payment and Set off entry for ITC

1.15 Filing of GST returns – (GST3B/GSTR1/GSTR2/GSTR3/GSTR4/GSTR5 etc.)

1.16 Eway Bill – requriment & compliance.

1.17 E-invoicing

1.18 Composition Scheme in GST

1.19 Tax computation, payments and reports (including practical example) TDS under GST

1.20 GST Annual Return

1.21 GST Audit