GST Practitioner - LSC / Q1002
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Course Code – ANG5 ------------------------------------------------ Duration - 60 Sessions (3 Hrs ) + Practical 100 hrs
Objective: To provide an in depth study on the various provisions of direct taxation laws and their impact on business decision-making
Study Note: 1 Introduction
Fundamentals of GST – Constitution (101st Amendment) Act ,2016 – What is GST – One nation, One tax – Dual GST Model – Goods and Services Tax Network (GSTN)- GST Council – Important Definitions under CGST Law.
Study Note: 2 Levy and Collection of Tax
Supply – Scope of Supply – Composite and Mixed Supplies – Levy and Collection – Composition Levy – Exemptions – Person Liable to pay GST – Supply of Goods or Services or Both to or by Special Economic Zone.
Study Note: 3 Time, Value and Place of supply under GST
Time of supply – Place of supply – Value of supply – Change in rate of tax in respect of supply of Goods or Services.
Study Note: 4 Input Tax Credit (ITC)
Introduction – Eligibility for taking Input Tax Credit (ITC) – Blocked Credit – Method of Reversal of Credits- Input Tax Credit in special circumstances – Input Tax Credit in respect of goods sent for job work – Distribution of Credit by Input Services Distributor (ISD).
Study Note: 5 Registration under GST
Introduction – Persons not liable for Registration – Compulsory Registration in Certain Cases – Procedure for Registration – Concept of Distinct person under GST – Deemed Registration – Cancellation of Registration – Revocation of registration.
Study Note: 6 Tax Invoice, Credit, Debit Notes, Other Documents and Accounts & Records under GST
Tax invoice – Credit and Debit Note - Accounts & Records – Compulsory Audit – Period for Retention of Accounts.
Study Note: 7 Payments of Tax, TDS and TCS under GST
Computation of Tax Liability and Payment of Tax – Interest on Delayed payment of Tax – refund of Tax
Study Note: 8 Returns under GST & Matching Concept under GST
Furnishing of Returns – First Return – Revision of Returns – Penalty/Late Fee – Highlight of Proposed New Returns – Matching Reversal and Reclaim of Input Tax Credit – Matching, Reversal and Reclaim of Reduction in Output Tax Liability.
Study Note: 9 Audit under GST and E-waybills under GST
Meaning – Types of Audit – E-way bills.
Study Note: 10 Practical & Assignment (100 Hrs)
E-Filing of Return – TDS – GST Return – Income tax Return – Customs Duty Automation – ESIC – Provident Fund.
MS Office – MS Excel – Speed in Typewriting 25 WPM.
FEE DETAILS
|
Sl.No |
Course NSQF Code |
Course |
Session (3 Hrs) |
Assignment & Practical |
FEE Details Maximum inclusive of Tax |
Course Total fee |
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|
TNASDCL |
AAC |
CENTRE |
|
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1 |
LSC/Q1002 |
GST Practitioner |
60 |
100 Hrs |
1,000 |
6,000 |
9,000 |
15,000 |