Syllabus of GST (GOODS AND SERVICES TAX)
1) Introduction and definitions of GST.
2) Levy and exemption from GST.
3) Registration, Amendments and cancellation of GST.
4) Tax rates and classifications in GST, HSN Code, SAC Code etc.
5) Taxable person and non-taxable person. Facilities to taxable person.
6) Accounts and records to be maintained.
7) What is Supply? Meaning and Scope. What is supply of Goods and what is supply of services?
8) Time of Supply; of Goods and of Services.
9) Valuation and Valuation rules in GST.
10) Composite scheme.
11) Invoices; tax invoice, Credit Note and Debit Note.
12) E-way Bill in GST.
13) Payments of taxes in GST; Time of payment, How to make, Challan generation, TDS (Tax Deducted at Source) – TCS (Tax Collected at Source).
14) E-Commerce and GST; Procedure and TCS.
15) Job Work and GST.
16) Input Tax Credit and GST.
17) ISD (Input Service Distributors) – Concept, Legal formalities and Distribution of Credit.
18) Matching of Input Tax Credit in GST – Returns (Monthly, Annual etc returns), GSTR-2.
19) IGST Act and its provisions.
20) Refunds.
21) Place of supply of GST – Registered and un-registered persons.
22) Offenses and penalties under GST.
23) Working on GST Portal – Upload Invoices and other practical aspects; GST Suvidha Provider (GSP).