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    • Basics of Goods and Services Tax in India A Comprehensive Study

    Basics of GST in India A Comprehensive Study

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    Udemy

    Acquire a deeper understanding of the theoretical and practical aspects of the goods and service tax.

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    Mode

    Online

    Fees

    ₹ 529 3199

    Quick Facts

    particular details
    Medium of instructions English
    Mode of learning Self study
    Mode of Delivery Video and Text Based

    Course overview

    The indirect tax known as the "goods and services tax" is levied on the delivery of goods and services. It is a multi-stage, destination-focused tax that is assessed on every productivity improvement and replaces some indirect taxes, such as the VAT, fuel excise, service taxes, and so on. Basics of GST in India A Comprehensive Study online certification is created by Raja Natarajan - PGDBA, FCA & Chartered Accountant, which is offered by Udemy for the candidates who want to acquire a basic understanding of the concepts and methodologies involved with goods and service tax.

    Basics of GST in India A Comprehensive Study online classes involve 12 hours of digital learning lectures supported by 4 downloadable resources and articles that are organized in a self-paced educational experience to enable candidates to complete their coursework on their schedule. With Basics of GST in India A Comprehensive Study online course, candidates will be taught about topics like CGST, SGST, IGST, UTGST, dual GST, ASP, GSP, GST registration, registration cancellation, registration amendment, demand-supply, supply under GST, credit notes, debit notes, records, accounts, GST audit, tax invoice, tax credit and more.

    The highlights

    • Certificate of completion
    • Self-paced course
    • 12 hours of pre-recorded video content
    • 1 article
    • 4 downloadable resources

    Program offerings

    • Online course
    • Learning resources
    • 30-day money-back guarantee
    • Unlimited access
    • Accessible on mobile devices and tv

    Course and certificate fees

    Fees information
    ₹ 529  ₹3,199
    certificate availability

    Yes

    certificate providing authority

    Udemy

    What you will learn

    Knowledge of gst Auditing skill Accounting proficiency Knowledge of taxation

    After completing the Basics of GST in India A Comprehensive Study certification course, candidates will acquire an in-depth understanding of the concepts of good and service tax along with various aspects of GST including CGST, SGST, IGST, UTGST, and dual GST. Candidates will explore constitutional provisions involved with GST and will acquire knowledge of the process involved with GST registration, registration cancellation, registration amendment, and credit reversal. Candidates will learn about methodologies to work with accounts, records, credit notes, debit notes, and tax invoices as well as will acquire the knowledge of the ASP and GSP in GST. Candidates will also learn about strategies and concepts associated with composition levy, composition rates, GST audit, supply under GST, demand-supply, and tax returns.

    The syllabus

    Introduction to GST in India

    • GST in India An Introduction
    • Features of Indirect Taxes
    • Genesis of GST in India
    • Concept of GST
    • Quiz on Introduction to GST in India

    Framework of GST in India

    • Dual GST and CGST / SGST / UTGST / IGST
    • Legislative Framework for GST
    • Classification of Goods and Services HSN Code
    • Registration
    • Composition Scheme
    • Exemptions
    • Manner of utilisation of Input Tax Credit
    • Seamless flow of Credit
    • GST Common Portal
    • GSP / ASP in GST
    • What is GST Compensation Cess?
    • Goods not subjected to GST
    • Taxes subsumed in GST
    • Benefits of GST

    Simple Case Studies on Intra State and Interstate GST

    • Example for Intra State Supply
    • Example for Inter State Supply

    Constitutional Provisions

    • Constitutional Provisions
    • Article 265 & Article 245
    • Seventh Schedule to Article 246
    • Article 269A Levy and Collection of GST on Inter State Supply
    • Quiz for Section 1-4
    • Definition of Goods and Service Tax, Services, State and Goods under Article 366
    • GST Council Article 279A

    Registration

    • Registration under Indirect Tax Regime
    • GST Registration - An Intro
    • Definition of Agent and Place of Business
    • Definition of Agriculturist and Exempt Supply
    • Definition of Business
    • Defintion of Fixed Establishment
    • Persons liable for Registration
    • Analysis of Aggregagte Turnover
    • Simple Case Studies based on Aggregate Turnover
    • Analysis of Section 22 Persons liable for Registration
    • Compulsory Registration in certain cases Sec 24
    • Taxable Person
    • Persons not liable for registration
    • Procedure for GST Registration Sec 25
    • Deemed Registration Sec 26
    • Special Provisions for Casual Taxable Person and Non Resident Taxable Person
    • Analysis of Registration
    • Analysis of Voluntary Registration
    • Analysis of Distinct Persons / Establishment of Disticnt Persons
    • PAN & UIN in GST
    • Suo motu registration by Proper Officer (Sec 25(8) read with Rule 16)
    • Analysis of Procedure for Registration
    • Application for registration by SEZ
    • GST Registration Procedure Diagram
    • Information required while filing application for registration
    • Physical Verification of Business Premises after Grant of Registration
    • Display of Registration Certificate & GSTIN on Name Board
    • Effective Date of Registration
    • Special Provisions for Grant of Registration - Casual Taxable Person and Non Res

    Amendment of Registration

    • Amendment of Registration Sec 28
    • Analysis of Provisions relating to Amendment of Registration
    • Permission of Proper Officer for Amendment in Registration
    • Flow of Request & Approval for Change in GST Registration

    Cancellation of Registration

    • Cancellation of Registration Sec 29
    • Recovation of Cancellation of Registration Sec 30
    • Analysis of Circumstances when GST Registration is liable for cancellation
    • Analysis of Procedure for Cancellation of Registration
    • Analayis of Reversal of Credit
    • Other critical points in Cancellation
    • Analysis of Revocation of Cancellation of Registration

    Supply under GST

    • Introduction to Supply under GSt
    • Defintion of Goods wrt GST
    • Defintion of Agent wrt GST
    • Defintion of Business wrt GST
    • Defintion of Principal and Consideration wrt GST
    • Defintion of Actionable Claim wrt GST
    • Defintion of Manufacture wrt GST
    • Definition of Money wrt GST
    • Defintion of Taxable Supply & Taxable Territory wrt GST
    • Defintion of Person wrt GST
    • Definiton of Recipient wrt GST
    • Defintion of Services wrt GST
    • Defintion of Supplier wrt GST
    • Statutory Provisions related to Concept of Supply
    • Meaning and Scope of Supply as per Section 7
    • Supply for consideration in courser of furtherance of business (Sec 7(1)(a)
    • Sale and Transfer as Mode of Supply
    • Barter and Exchange as Mode of Supply
    • License, Lease, Rental as Mode of Supply
    • Consideration
    • In Course of Furtherance of Business
    • Supply by a Taxable Person in GST
    • Importation of Services for consideration whether or not in course or furtheranc
    • Deemed Supply (Supply without consideration Sec 7(1)(c)
    • Permanent Transfer / Disposal of Business Assets
    • Supply between related person or distinct persons
    • Gifts by Employer to Employee and its GST Impact
    • Supply between Principal and Agent and impact on GST
    • Importation of Services and its impact on GST
    • Activities to be treated as supply of goods or services (Sec 7(1)(d)
    • Transfer - Supply of Service / Goods under GST?
    • Land and Building lease / rental - Supply of Service / Goods under GST?
    • Treatment or Process - Supply of Service / Goods under GST?
    • Transfer of Business Assets - Supply of Service / Goods under GST?
    • Renting of Immoveble Property, Constrution - Supply of Service / Goods under GST
    • IPR & IT Software - Supply of Service / Goods under GST?
    • Agreeing to Obligation & Transfer of Right to Use - Supply of Service / Goods un
    • Composite Supplies - Supply of Service / Goods under GST?
    • Supply of Goods by Unincorporated Association / Body of Persons - Supply of Serv
    • Tax Liability on Composite & Mixed Supplies
    • Analysis of Composite & Mixed Supply
    • What is Composite Supply and how to determine Tax Liability?
    • Mixed Suppy and its Tax Treatment

    Tax Invoice, Credit & Debit Notes

    • Introduction to Invoices under GST Regime
    • Defintion of Credit Note, Debit Note & Continuous Supply of Goods & Services
    • Defintion of Document & Exempt Supply
    • Preamble of Section 31 Tax Invoice
    • When to Invoice Supply of taxable goods in GST?
    • When to Invoice Supply of taxable services in GST?
    • When to Invoice Continous Supply of Goods in GST?
    • When to Invoice Continous Suppy of Services in GST?
    • When to Invoice if supply of service ceases before completion of supply?
    • When to Invoice if Goods are sent / taken on approval for Sale or Return?
    • Time limit for issuance of Revised Invoice from Effective Date of Registration
    • Whether Tax Invoice required for supply less than Rs.200?
    • Invoice Provisions relevant for person paying Tax under Section 10?
    • What are the documents to be issued when advance received / advance recevied ser
    • Provisions regarding issuance of Invoice / Payment Voucher for supply received f
    • Analyis of Tax Invoice
    • Analysis of Time limit for Issuance of GST Invoice by Registered Person supplyin
    • Analysis of Time limit for Issuance of GST Invoice by Registered Person supplyin
    • Time limit for issuance of Invoice for Taxable Services between Distinct Persons
    • Examples for Time limit for Issue of Invoice
    • Particulars of GST Tax Invoice
    • Who should mention HSN Code and how it should be numbered?
    • Manner of Issuing GST Invoice
    • Revised Tax Invoice under GST
    • When Tax Invoice need not be issued under GST?
    • When Consolidated Invoice can be issued under GST?
    • What is Bill of Supply in GST?
    • What is Receipt Voucher in GST?
    • What is Refund Vouhcer in GST?
    • Issue of Invoice and Payment Voucher by Recipient under Reverse Charge Mechanism
    • Supplier permitted to issue any document other than Tax invoice
    • Delivery challan
    • Goods transported in SKD/CKD condition
    • Credit note
    • Debit Note

    Levy & Collection

    • Introduction to Levy & collection of GST
    • Composition Levy
    • Case 1 Composition Levy
    • Case 2 Composition Levy
    • Case 3 Composition Levy
    • Case 4 Composition Levy
    • Case 5 Composition Levy
    • Conditions & Restrictions for composition Levy
    • Intimation for composition Levy & Effective Date
    • Case study - Effective Date of Registration for Composition Levy
    • Composition Rate of Tax
    • Validity of Composition Levy
    • Filing of Return under composition Levy
    • Various forms for composition levy
    • Power to Grant Exemption from Tax
    • Exampt Supply
    • Case 6 composition Levy
    • Case 7 composition Levy
    • Absolute, Conditional & Eremption by Special order
    • Goods & services exemted from GST
    • Case study on GST liability
    • list of service exempt from IGST
    • Services received by NGo & its taxability
    • Tax ability of NGO Case study
    • Taxability on services by way of Transfer of going conern
    • Taxability of services provided in relation to fuction entrusted to panchayat/ m
    • list of services specifically exempted
    • case study 1 Exempted services
    • Case study 2 Exempted Services
    • Case 3 Exempted supply
    • GST on penalty?
    • Exemption for Pure Labour Services for Housing Scheme
    • Exemption for construction (single residence) and renting of residence
    • Taxability of Renting of Residential House
    • Taxability of Religious / Charitable Activities
    • Case 1 Taxability of Religious / Charitable Activities
    • Case 2 Taxability of Religious / Charitable Activities
    • Taxability of Services provided by Hotels, Inn, Guest House, Club, Camp Site, et
    • Case 1 Taxability of Services provided by Hotels, Inn, Guest House, Club, Camp S
    • GST Liability computation for last problem
    • Introduction to Reverse Charge Mechanism
    • Reverse charge when goods are supplied by Goods Transport Agency (GTA)
    • Other category of supply of service under Reverse Charge - Part 1
    • Other category of supply of service under Reverse Charge - Part 2
    • Reverse charge - Supply of specified categories of goods

    Accounts & Records Under GST

    • Accounts & Records Part 1
    • Accounts & Records Rule 56 (1) (2) & (3)
    • Accounts & Records Under Rule 56(4)
    • Accounts & Records Under Rule 56(5)
    • Accounts & Records Under Rule 56(6) & (7)
    • Accounts & Records Under Rule 56(8)
    • Accounts & Records Under Rule 56(9) & (10)
    • Accounts & Records Under Rule 56(11)
    • Accounts & Records Under Rule 56(12) & (13)
    • Accounts & Records Under Rule 56(14)
    • Accounts & Records Under Rule 56(15) & (16)
    • Accounts & Records Under Rule 56(17) & (18)
    • Compulsory Audit under GST
    • Period for Retention of Accounts

    Input Tax Credit

    • Introduction to Input Tax Credit
    • Defintion of Input, Input Service, Input Tax & Input Credit
    • Overview of Input Tax Credit
    • Eligibility to avail Input Tax Credit
    • Step by step approach of flow of Input Tax Credit
    • Utilisation of Input Tax Credit
    • Computaton of Tax Liability after GST Set Off
    • Conditions for taking Input Tax Credit
    • Depreciation claimed on Tax Component - ITC Not available
    • Time limit available for claiming ITC
    • Tax Invoice / Debit Note for claiming ITC
    • Case Study - No ITC on tax paid under demand on account of fraud / wilful missta
    • No ITC on Advance Payments
    • Case Study - ITC on Goods received in Installments
    • Case Study - ITC on tax paid under demand on account of fraud
    • Return u/s 39 must for claiming ITC
    • Reversal of Input Tax Credit - Explanation & Case Study
    • Case Study - ITC Claim Date
    • Apportionment of Input Tax Credit
    • Methodology of Apportionment of Credits on Inputs & Input Services & Reversal

    Audit Under GST

    • Introduction to Audit under GST
    • Audit by Chartered Accountant or cost Accountant
    • Audit by Tax Authorities (GST)
    • Special Audit under GST

    Payment of Tax

    • Electronic Cash Ledger - An Introduction
    • What is CPIN / CIN / BRN / E-FPB
    • Manner of utilising amount reflected in Electronic Cash Ledger
    • Electronic Credit Ledger - An Introduction
    • Manner of Utilisation of Input Tax Credit - Example
    • Electronic Liability Register
    • Interest on delayed payment of GST
    • Tax wrongfully collected and Paid to Central Government / State Goverment - Solu

    Returns

    • Introduction to Returns
    • Furnishing Details of Outward Supplies
    • Details of Outward Supplies to be furnished in GSTR-1
    • Amendment of Details of Outward Supply furnished in prior periods
    • GSTR-1 Miscellaneous Points
    • Return under section 39 (GSTR 3)
    • Cancellation fo Registration of Taxable Person (Composition / Others)
    • GSTR-5 Return for Non Resident Taxable Persons
    • TDS in GST
    • GSTR-9 Annual Return (Sec 44)
    • GSTR-11 Details of Inward Supplies of persons having UIN
    • Default in furnishin return [Sec 46 & 47]
    • GST Practioners (Sec 48)
    • What is the procedure for enrolment as GSTP?
    • Quiz on Returns

    Tax Invoice; Credit And Debit Notes; E-Way Bill

    • Introduction to Tax Invoice
    • Time limit for issuing tax invoice for supply of taxable goods
    • Time limit for issuing tax invoice for supply of taxable services
    • When Invoice should be issued in case of cessation of services before completion
    • When tax invoice shoudl be issued in case of Goods sent on Approval Basis
    • Bonus Lecture

    Instructors

    Mr Raja Natarajan

    Mr Raja Natarajan
    instructor
    Freelancer

    Other Bachelors, Other Masters

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