GST Course

GST (Goods and Services Tax) Course Syllabus

Module 1: Introduction to GST

• What is GST?
• Need and Importance of GST
• Features of GST
• Benefits of GST to Business and Economy
• Difference between GST and Old Tax System (VAT, Service Tax, Excise)
• Structure of GST in India (CGST, SGST, IGST, UTGST)
• GST Council – Role and Functions

Module 2: GST Basics

• Taxable Person under GST
• Registration Process under GST
• Persons Liable / Not Liable for GST Registration
• Threshold Limit for GST Registration
• Composition Scheme under GST
• GST Rates (0%, 5%, 12%, 18%, 28%)

Module 3: GST Registration & Compliance

• Online GST Registration Process (GST Portal)
• Documents Required for GST Registration
• Amendments in GST Registration
• Cancellation & Revocation of Registration
• GSTIN – Structure and Meaning

Module 4: Levy & Collection of GST

• Supply of Goods and Services – Concept
• Time of Supply
• Place of Supply
• Value of Supply
• Reverse Charge Mechanism (RCM)
• Exempted and Zero-Rated Supplies

Module 5: Input Tax Credit (ITC)

• Meaning of ITC
• Eligibility & Conditions for Taking ITC
• Blocked Credits
• Apportionment of Credit
• ITC Reversal
• Utilization of ITC