Goods and Services Tax (GST)

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Module 1: Introduction to GST

• Overview of Taxation System in India (Pre-GST Era)
• Need for GST and Its Implementation
• Structure of GST (CGST, SGST, IGST, UTGST)
• Features and Benefits of GST
• Difference Between Direct and Indirect Taxes

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Module 2: GST Framework & Constitutional Provisions

• Constitutional Amendments Related to GST
• Powers of Central and State Governments in GST
• GST Council – Composition, Role, and Functions
• GST Acts & Rules (CGST Act, SGST Act, IGST Act)
• Definition of Important Terms (Person, Business, Supply, Aggregate Turnover, etc.)

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Module 3: GST Registration

• Who Needs to Register for GST?
• Threshold Limit for Registration
• Types of GST Registration (Regular, Composition, Casual, Non-Resident, Input Service Distributor)
• GST Registration Process (Online Procedure via GST Portal)
• Cancellation, Suspension, and Revocation of GST Registration

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Module 4: GST Levy and Time of Supply

• Meaning of Supply Under GST
• Place of Supply & Time of Supply Rules
• Taxable Supply vs. Non-Taxable Supply
• Reverse Charge Mechanism (RCM)
• Composite & Mixed Supply

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Module 5: GST Invoicing and E-Way Bill System

• GST Invoice Format & Mandatory Fields
• Types of GST Invoices (Tax Invoice, Bill of Supply, Debit Note, Credit Note)
• Time Limit for Issuing GST Invoices
• Introduction to E-Way Bill System
• Generation, Cancellation, and Validity of E-Way Bills

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Module 6: Input Tax Credit (ITC) & Composition Scheme

• Concept of Input Tax Credit (ITC)
• Conditions for Claiming ITC
• ITC on Capital Goods and Blocked Credits
• Reverse Charge ITC Eligibility
• Composition Scheme – Eligibility, Conditions, Tax Rates, Returns

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Module 7: GST Returns Filing & Compliance

• Overview of GST Returns (GSTR-1, GSTR-3B, GSTR-9, etc.)
• Due Dates for Various GST Returns
• Process of Filing GST Returns via GST Portal
• Late Fees, Interest, and Penalties for Non-Compliance
• Common Errors in GST Filing and How to Avoid Them

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Module 8: GST Payment and Refunds

• GST Payment Process and Modes
• Due Dates for GST Payments
• Electronic Cash Ledger and Electronic Credit Ledger
• Refund of GST (Excess Tax Paid, ITC Refund, Export Refund)
• GST Refund Application Process

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Module 9: GST Audit and Assessment

• Concept of GST Audit and Who Needs to Get Audited
• Self-Assessment vs. Departmental Audit
• GST Scrutiny and Assessment Procedures
• Penalties and Appeals Under GST

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Module 10: GST for Special Sectors

• GST on E-Commerce & Digital Services
• GST on Export & Import (Zero-Rated Supply)
• GST on Real Estate and Construction
• GST for MSMEs and Small Businesses
• GST Implications on Banking and Financial Services

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Module 11: Anti-Profiteering & GST Law Violations

• Meaning of Anti-Profiteering in GST
• National Anti-Profiteering Authority (NAA)
• Consequences of Non-Compliance (Offenses and Penalties)
• GST Appeals & Tribunal Process

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Module 12: Practical Applications & Case Studies

• Hands-on Practice on GST Portal (www.gst.gov.in)
• Live Filing of GST Returns
• Case Studies on GST Fraud and Compliance Issues
• Industry-Specific GST Impact Analysis
• Final Project – GST Calculation and Return Filing for a Business

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