SYLLABUS & MODULES
Module 1: Introduction to GST
- Understanding the Evolution of GST in India
- Conceptual Framework: What is GST and Why was it Introduced?
- Key Objectives and Benefits of GST Implementation
Module 2: GST Structure and Classification
- Overview of GST Structure: CGST, SGST, IGST
- Classification of Goods and Services under GST
- HSN (Harmonized System of Nomenclature) Codes and their Importance
Module 3: GST Registration and Compliance
- GST Registration Process: Who Needs to Register and How to Register?
- Mandatory and Voluntary Registration
- Understanding GSTIN (Goods and Services Tax Identification Number)
- Compliance Requirements: Filing Returns, Invoicing, and Record Keeping
Module 4: Input Tax Credit (ITC) Mechanism
- Basics of Input Tax Credit (ITC) under GST
- Conditions for Availing Input Tax Credit
- Blocked Credits and Restrictions
- Practical Insights into Claiming and Utilizing ITC
Module 5: GST Rates and Exemptions
- Detailed Analysis of GST Rates for Goods and Services
- Exemptions and Threshold Limits
- Special Provisions for Composition Scheme and E-Commerce Operators
Module 6: Place of Supply and Time of Supply
- Determining the Place of Supply for Goods and Services
- Understanding the Time of Supply: When is GST Payable?
- Impact of Place and Time of Supply on GST Compliance and Documentation
Module 7: GST Audit and Assessment
- Overview of GST Audit Process
- Types of GST Audits: Regular Audit, Special Audit, and Annual Return Audit
- Assessment under GST: Self-Assessment, Provisional Assessment, and Scrutiny Assessment
Module 8: GST Refunds and Rebates
- Eligibility Criteria for GST Refunds
- Refund Process: Application, Verification, and Disbursement
- Rebate Mechanism for Exporters and Special Categories
Module 9: Anti-Profiteering Measures
- Understanding Anti-Profiteering Laws under GST
- Obligations of Businesses to Pass on Benefits of Input Tax Credit
- Role of National Anti-Profiteering Authority (NAA) and State-Level Authorities
Module 10: GST Dispute Resolution
- Mechanisms for Resolving Disputes under GST
- Appeals and Grievance Redressal Mechanisms
- Recent Case Studies and Legal Precedents in GST Disputes
Module 11: GST and Digital Transformation
- Role of Technology in GST Compliance
- Overview of GSTN (Goods and Services Tax Network)
- Leveraging GST Suvidha Providers (GSPs) and ASPs for Seamless Compliance
Module 12: Future Trends and Challenges in GST
- Emerging Trends in GST Legislation and Compliance
- Anticipated Challenges and Solutions in GST Implementation
- Role of Businesses and Government in Shaping the Future of GST
Each module will contain a mix of theoretical concepts, practical examples, case studies, and interactive exercises to ensure a comprehensive understanding of GST among the learners. Additionally, periodic assessments and quizzes will be integrated into the course to reinforce learning outcomes.