Introduction to GST

• Background and evolution of indirect taxes in India
• Constitutional framework and powers of taxation
• Overview of GST: Objectives, structure, and key definitions.

GST Structure and Types

• GST Models: CGST, SGST, IGST, UTGST
• Concept of supply, including composite and mixed supply
• Inter-state and intra-state supply

Registration and Documentation

• Persons liable for GST registration
• Registration process and documentation
• Types of invoices: Tax invoice, retail invoice, credit/debit notes, receipt vouchers

Levy and Collection

• Charge of GST and exemptions
• Composition scheme for small taxpayers
• Exemptions for goods and services

Input Tax Credit (ITC)

• Eligibility and conditions for availing ITC
• Utilization and reversal of ITC

Time, Place, and Value of Supply

• Determining the time and place of supply
• Valuation rules under GST

GST Returns and E-Filing

• Types of GST returns and filing procedures
• E-filing on the GST portal
• Documentation and record-keeping for returns

Payment, Refunds, and Compliance

• Payment of GST and electronic ledgers
• Refund procedures and documentation
• E-way bill and e-invoicing compliance

Assessment, Audit, and Enforcement

• GST assessment and audit by tax authorities
• Inspection, search, seizure, and arrest provisions
• Offences, penalties, and prosecution

Practical Training

• Practical Training
• Case studies and real-world scenarios

Certification

• Assessment through written exams or online tests
• Certificate awarded upon successful completion