Details of Topics

Topics

Module 1 The Genesis & Concept of GST

1. Introduction to Goods & Services Tax (GST) – Introduction, Type & Rate of GST (PPT 1)
2. Types of GST – Introduction, Type & Rate of GST (PPT 1)
3. How we determine GST liability – Calculation of GST (Practical)
4. Who is eligible for GST (Registration) – GST Registration (PPT 2)
5. Threshold limit for GST registration – GST Registration (PPT 2)
6. Who should register for GST – GST Registration (PPT 2)
7. GST rate slabs – Introduction, Type & Rate of GST (PPT 1)
8. Due dates for all GST returns – Type or Return and Due Date (PPT – 4)
9. What does not fall within the scope of GST – GST Framework & Supply (PPT – 6)

Module 2 Registration process under GST

1. Online Registration – GST Registration (PPT 2)
2. Process of registration – GST Registration (PPT 2)
3. Issued registration certificate – GST Registration (PPT 2)
4. Amendments in Registration – GST Registration (PPT 2)
5. Surrender of registration – GST Registration (PPT 2)

Module 3 The Framework & Structure of GST

1. Meaning of Goods & Services in GST – GST Framework & Supply (PPT – 6)
2. Meaning of supply in GST – GST Framework & Supply (PPT – 6)
3. The taxable event in GST – GST Framework & Supply (PPT – 6)
4. Time of supply – Time of Supply (PPT – 8)
5. Place of supply – Place of Supply (PPT – 7)
6. Valuation of Supply – Value of Supply (PPT – 9)

Module 4 Invoicing Rules and Regulations

1. Raised invoice and charged GST – Invoicing under GST (PPT-11)
2. GST invoice – Invoicing under GST (PPT-11)
3. Bill of supply – Invoicing under GST (PPT-11)
4. Debit Note / Credit Note – Invoicing under GST (PPT-11)
5. Payment Voucher – Invoicing under GST (PPT-11)

Module 5 Input Tax & Credit Payment in GST

1. Offset GST liability – ITC (PPT 10)
2. How we claim ITC – ITC (PPT 10)
3. Modes of Payment – ITC (PPT 10)
4. Electronic Liability Ledger – ITC (PPT 10)
5. Electronic Credit Ledger – ITC (PPT 10)

Module 6 GST Returns Filing

1. Type of return forms and the due date – Type or Return and Due Date (PPT – 4)
2. Process flow of return filing – Type or Return and Due Date (PPT – 4)
3. GSTR1 return Filing – sales outward supply return – Type or Return and Due Date (PPT – 4)
4. GSTR2A Reconciliation – purchase inward supply return – Type or Return and Due Date (PPT – 4)
5. GSTR3B return filing – Type or Return and Due Date (PPT – 4)
6. GSTR9/9B return filing – Type or Return and Due Date (PPT – 4)

Module 7 Composition Scheme under GST

1. Limitation and registration of composition scheme – Composition Scheme (PPT -3)
2. The tax rate under composition scheme – Composition Scheme (PPT -3)
3. Return form in composition scheme – Composition Scheme (PPT -3)

Module 8 Reverse Charge Mechanism

1. What is Reverse Charge Mechanism (RCM) – RCM (PPT -5)
2. Taxability under RCM – RCM (PPT -5)

Module 9 E Way Bill under GST

1. 1. The necessity of the E-way bill in GST – E-Way Bill (PPT-12)
   2. Who is responsible for issuing an E-way bill – E-Way Bill (PPT-12)
   3. Issue E-way bill – E-Way Bill (PPT-12)