GST Course 2025

GST a big revolution in the taxation system of India, This course is designed in a way that you can get complete knowledge of GST and can start your own practice in GST

GST Course Content

1. Introduction to GST
   • Types of Taxes, Pre-GST, History, Benefit and Concept of GST in India
   • Constitutional Amendment
   • GST Definition
   • Important Website links for GST work
   • GST Council
   • GST Hierarchy
   • Detailed explanation of Important Definitions – Goods, Services, Consideration, Business, Related persons, Distinct Persons under GST
   • Components of GST
2. Supply under GST
   • Concept of supply with examples
   • Sh I, Sh II, SH III
   • Composite and mixed Supply
   • Taxability of composite & mixed Supply
   • GST Tax Structure
   • GST compensation to states act (Cess)
3. Levy of GST
   • Levy & collection of Tax
4. Time of Supply in GST
   • TOS in case of Goods
   • TOS in case of Services
   • TOS in case of RCM
   • Change in Rate of Tax treatment
   • Special time of supply for real estate sector
5. Value of Supply in GST
   • Valuation detailed concept
   • Valuation Rules to calculate taxable value in different type of businesses i.e. lottery betting and gambling, money changer, Air travel agent, life insurance business, sale purchase of second hand goods, Vouchers, pure agent,

6.       Payment of  Tax

1. • Section 49: Payment of Tax, Interest, penalty and other amount
   • Electronic credit ledger
   • Electronic cash ledger
   • Electronic liability ledger
   • Section 50 etc.
2. Place of Supply in GST
   • POS of goods within India
   • POS of imported and exported goods
   • POS of services within India
   • Place of supply of telecommunication services
   • Exempted Goods under GST
   • Exemption Service under GST
3. Input Tax Credit in GST
   • Detailed knowledge of definition of Exempt supply, Zero rated supply, Aggregate Turnover, Input tax Credit
   • Sec 16 Eligibility & Conditions for ITC with rule 36
   • Sec 17 apportionment & Block Credits with rule 42 and 43
   • Sec 17(5) Block Credits in GST
   • Rule 42 apportionment of input & input services
   • Rule 43 apportionment of capital goods
   • Sec 18 ITC in special circumstances
   • Section 49A & 49B read with rule 88A
   • Rule 86A Condition of use of electronic credit ledger
   • Rule 86B Restriction on use of electronic credit ledger
4. Registration in GST
   • Detailed knowledge of definition of Casual taxable person, nonresident taxable person
   • Person liable for GST registration
   • Persons not liable for registration
   • Compulsory registration
   • Procedure for registration
   • Practical session on GST Registration
   • Deemed registration
   • Special provisions relating to casual taxable person and non resident taxable person
   • Section 28: Amendment of Registration (Core & Non Core )
   • Cancellation or suspension of registration
   • 30 : Revocation of Cancellation of Registration
   • Documents required for GST Registration
5. TDS & TCS, Tax Invoice, Debit Note & Credit Note in GST
   • TDS & TCS under GST
   • Tax Invoice provisions and rules
   • Delivery challan
   • Debit note and Credit note provisions
   • e invoicing
6. RCM in GST
   • RCM on goods
   • RCM on Services
   • RCM from unregistered purchase
7. QRMP scheme in GST
   • Types of GST returns
   • GST returns filing structure
   • QRMP scheme detailed coverage with case studies
   • IFF and mode of payment
   • Interest & Late fee
8. ISD , ACCOUNTS & RECORDS, E WAY BILL
   • Input service distributor concept detailed coverage with GSTR6
   • Principal place of business
   • Place of business
   • Accounts and records
   • E-way bill detailed conceptual and practical coverage
9. COMPOSITION SCHEME, JOB WORK , E INVOICE

o    Composition levy for traders & manufactures

o    Composition levy for restaurant services

1. • Composition levy for other services
   • Job work
   • E-invoice complete coverage
2. Import, Export, Deemed Export and Refund in GST
   • Import of Goods
   • Import of services
   • Export of Goods and services with or without payment of tax
   • Deemed Export
   • Special exporters
   • Merchant export
   • Different types of refunds under GST
   • Relevant date
   • Process of Refund in different situations i.e. SEZ, Deemed export, inverted duty structure, Zero rated supply,

1. Assessment & Audit in GST
   • Self assessment in GST
   • Provisional assessment in GST
   • Scrutiny of returns
   • Assessment of non filers of GST returns
   • Assessment of unregistered person
   • Summary assessment in GST
   • Audit by authorities
   • Special Audit
2. Inspection, Search and Seizure in GST
   • Power of inspection, search & seizure
   • inspection of goods in movement
   • Power to arrest
   • Power to summon
   • Access to business premises
   • Officers to assist proper officers
3. Demand & Recovery in GST
   • Determination of Tax under section 73
   • Determination of Tax under section 74
   • Tax collected but not deposited
   • Recovery proceedings
   • Transfer of property to be void
   • Tax to first charge on property
   • Provisional attachment to protect revenue interest
4. Appeal in GST
   • Appeals to Appellant Authority
   • Powers of Revisional Authority
   • Appellant tribunal under GST
   • Mandatory deposit of pre deposit
   • Procedure of additional evidence before Appellant Authority
   • Appeal to High Court
   • Appeal to Supreme Court
   • Appeal not to be file in certain cases
5. Advance Ruling in GST
   • Question for which Advance ruling can be sought
   • AAR and AAAR
   • Procedure for obtain Advance Ruling
   • Rectification of mistake
   • Advance ruling to be void in certain cases
6. Types of Returns in GST
   • Overview of GSTR 1
   • Overview of GSTR 2A
   • Overview of GSTR 2B
   • Difference between GSTR 2A and 2B
   • Overview GSTR 3B
   • Overview of GSTR 4
   • Overview of CMP 08
   • Overview of GSTR 5
   • Overview of GSTR 6
   • Overview of GSTR 7
   • Overview of GSTR 8
   • Overview of GSTR 9 (Annual Return)
   • Overview of GSTR 9C
   • Overview of GSTR 10 (Final Return)
7. Practical session on GSTR 2A and GSTR 2B

·         What is the meaning of GSTR 2A & 2B

·         Difference between 2A VS 2B

·         GST Returns Date and linking of these dates with 2A and 2B

·         Condition to claim ITC

·         History of ITC Rules

·         GSTR 2B Reconciliation with GSTR 2A

·         GSTR-2B Vs Books Reconciliation benefits, Case studies and accounting adjustment entries

·         GSTR-2B Vs Books Reconciliation (Monthly)

·         Reconciliation of Books vs GSTR-2B Vs 2A (Monthly)

1. Practical sessions on GSTR 1, 6 ways of filing of GSTR-1
2. Practical session on GSTR 3B (Regular)
3. Practical session on GSTR 3B (QRMP)
4. Practical session on GST Computation
5. Complete coverage of GST Annual Return (GSTR 9) and GSTR-9C

·         Detailed Explanation of GSTR-9 Form.

·         Basics of GSTR-9/9C

·         who is to file GSTR-9/9C

·         When to file GSTR-9/9C

·         Required Records for GSTR-9

·         Reporting & Optional Tables of GSTR-9

·         Spill over effects: MORE THAN 22+ EXAMPLES (TO PROVIDE SOLUTION FOR ALL MISTAKES RELATED TO INPUT (ITC) & OUTPUT (sale)

·         Impact of Debit and credit notes

·         RCM

·         What is GSTR-9C

·         GSTR-9C form (Part A and Part B)

·         Table 12 of GSTR-9C with practical examples

·         Table 5 of GSTR-9C detailed explanation

·         All other tables of GSTR-9C with Auditors checklist and certification part

Case Studies :

·         HOW TO SHOW DATA IN GSTR-9 RELATED

·         HOW TO CORRECT ITC CLAIMED IN WRONG HEAD

·         HOW TO CORRECT OUTPUT TAX PAID IN WRONG HEAD

·         Debit note, Credit notes treatment and many more

·         Table 12C of GSTR-9C practical case studies

28.  Practical session on GSTR 6,7,8

1. Practical session on GSTR 10
2. Practical session on E- invoice
3. Practical session on E-way bill

Important: Major future updates will be added in the course and Duration of courses will be change according to it time to time

How you can watch the course? 
Course is having Recorded Lectures (Non-Downloadable) so user can watch anytime, anywhere and from any device as per his or her convenience & comfort zone.

Course is having study material in PDF, Excel or Word format (Downloadable)

After you buy the course, it will be activated in your dashboard, click on start learning to watch

What is course validity?

You can watch unlimited times as you per your convenience with Lifetime validity . It can be watch on Mobile/Tab/Desktop/Laptop.

How can I ask queries?

What’s up your query at 9150010400, you will get reply within 24 to 48 hours and in case you did not get solution on whats up then you can call on the same number

Is this include Certificate?

Yes, Course completion certificate can be downloaded after watching all the sessions 100%