Description

Description

Module 1.1 – Basic of GST

(Section 1, 2, 9(3), (4), (5), 10))
 Short, Title & Commencement (Section 1)
 Important Definitions. (Section 2)
 Constitution Background (Constitution Amendment Act)
 Charging Section (Section 9)
 Reverse Charge (Section 9 (3), (4), (5))
 Composition Scheme (Section 10)
 Exemptions (Section 11)
 GST Compensation Cess

Module 1.2 – GST Registration

(Section 22-30, Rules 08-26, Forms 1-30)
 –Online Registration in GST. (Section 25)
: – GST REG-01- Application.
:-GST REG-02- Acknowledgement.
:-GST REG-06- Certificate.
 Persons required to be registered. (Section 22 & 24)
 Persons Not Liable to be registered. (Section 23 with Notifications)
 Deemed Registration. (Section 26)
 Casual Taxable Person. (Section 27)

 Amendment in Registration. (Section-28)
 Cancellation of Registration. (Section-29)
 Revocation of Registration. (Section-30)

Module 1.3 – Returns Under GST

Section (37-48) Rules (59-84) & Forms GSTR-1, GSTR-3B, QRMP Scheme, IFF (Invoice Furnishing
Facility)
 Online Filing of Various Return Form on Original Client Data
i.e. GSTR-I, IFF, GSTR-3B, GSTR-4, and Annual Return (GSTR-9, GSTR-9A, GSTR-9C)
 Types of Returns. (Annual Return, First Return, Final Return)
 GSTR-1, IFF (Section 37)
 GSTR-3B, GSTR-4, (Section 39)
 First Return (Section 40)
 Notice to Return Defaulters. (Section 46)
 Levy of Late Fee. (Section 47)
 Goods and Services Tax Practitioners. (Section 48)

Module 1.4 – Input Tax Credit

Section (16-21) with GST Rules
 Eligibility & Conditions for taking ITC (Section-16)
 Block Credit (Section-17)
 Availability of Credit in Special Cases (Section-18)
 Online Application of ITC Forms (ITC-01 to ITC-04)
 ITC for Job Work (Section-19)
 ITC Distribution by ISD (section-20)

Module 1.5 – ITC Reversal and Reclaim

Section (41-43)

Module 1.6 – Tax Invoice, Accounts & Records

(Section 31-36) With GST Rules
 Tax Invoices & E-Invoicing (Section 31)
 Registered Person can Issue Tax Invoice (Section 32)
 Tax should be mention on Tax Invoice (Section 33)
 Credit and Debit Invoice (Section 34)
 Accounts & Records Maintain (Section 35)
 Period of Retention (Section 36)
 Taxation of International Tourist

Module 1.7 – Payment of Tax and Interest

(Section 49-50) With GST Rules
 Payment of Tax, Interest, Penalty and other charges (Section 49)
 Interest on delayed payment of tax (Section 50)

Module 1.8 – Supply, Time of Supply, Value of Supply

 Meaning of Supply (Section-7) With Schedule I,II, III
 Composite and Mixed Supply (Section -8)
 Place of Supply of Goods and Services (Section 10-14 of IGST)
 Value of Supply (Section 15 with Rules)
 Time of Supply (Section 13-14)
 Determination of Nature of Supply (Inter State or Intra State) (Section 7-9)(IGST)
 Zero Rated Supply (Section 16)(IGST)

Module 1.9– Refunds

(Section 54-58) with GST Rules
 Online Application of GST Refund.
 Refund of Tax (Section-54)
 Refund in Certain Cases (Section-55)
 Interest on Delayed Refunds (Section-56)
 Consumer Welfare Fund (Section-57)
 Utilization of Fund (Section-58)

Module 1.10 – TDS & Electronic Commerce in GST

(Section 51&52)
 Tax Deduction at source (Section 51)
 Collect of Tax at Source – E Commerce (Section 52)

Module 1.11 – Audit

{Section 65, 66)
 Audit (Section 65)
 Special Audit (Section 66)

Module 1.12 – E-way Bill

{Section 68,129,130 read with rules)
 E-Way Bill Theory and Practical
 Inspection of Goods in Movement (Section 68 read with Rules)
 Detention,seizure and release of goods and conveyance in transit (Section 129)
 Confiscation of goods or conveyances and levy of Penalty (Section 130)

Module 1.13 – Assessment

{Section 59-64)
 Self-Assessment (Sec-59)
 Provisional Assessment (Sec-60)
 Scrutiny of Returns (Sec-61)
 Assessment of Non-Filers of Returns (Sec-62)
 Assessment of unregistered Person (Sec-63)
 Summary Assessment in Certain Special Cases (Sec-64)

Module 1.14 – Summon Issued by GST Department & How to Handle Summon

{Section 70)
 Power to summon persons to give evidence and produce documents (Sec-70)

Module 1.15 –Demand and Recovery

{Section 73-76 & 79 & 79)
 Determination of Tax not Paid or Short Paid/ITC Wrongly availed by other than Fraud (Sec-73)
 Determination of Tax not paid or Short Paid/ITC Wrongly Availed by Fraud (Sec-74)
 General Provisions relating to Determination of Tax (Sec-76)
 Initiation of Recovery proceedings. (If not paid Tax within 3 Months of Order) (Sec-78)
 Recovery of Tax (Sec-79)

Module 1.15 –Advance Ruling

{Section 95-97)
 Definitions of Advance Ruling (Sec-95)

 Authority for advance Ruling (Sec-96)
 Application for Advance Ruling (Sec-97)

Module 1.15 –How to Reply Notice & How to file Appeal

 Appeals to Appellate Authority (Sec-107)
 How to Reply Notice