Join GST Certification Course by Chartered Accountant CAs

Module 1. BASIC CONCEPT OF GST
Introduction of CGST, SGST and IGST
Central Goods and Services Tax
State Goods and Services Tax
Module 2. LEVY OF, AND EXEMPTION FROM, TAX
Levy and Collection of Central / State Goods and Services Tax
Composition levy
Taxable person
Power to grant exemption from tax
Remission of tax on supplies found deficient in quantity
Module 3. REGISTRATION
GST Registration
Special provisions relating to casual taxable person and non-resident taxable person
Amendment of registration
Cancellation of registration
Revocation of cancellation of registration
Module 4. TIME AND VALUE OF SUPPLY
Meaning of Supply
Time of supply of goods
Time of supply of services
Place of Supply
Change in rate of tax in respect of supply of services
Value of taxable supply
Module 5. INPUT TAX CREDIT
Transfer of input tax credit
Manner of taking input tax credit
Taking input tax credit in respect of inputs sent for job work
Manner of distribution of credit Input Service Distributor
Manner of recovery of credit distributed in excess
Module 6. PAYMENT OF TAX
Payment of tax, interest, penalty, and other amounts
Interest on delayed payment of tax
Tax deduction at source
Module 7. RETURNS
Furnishing details of outward supplies
Furnishing details of inward supplies
Tax Return Preparers
Online Returns

Claim of input tax credit and provisional acceptance there of Matching
Reversal and re-claim of input tax credit Matching
Reversal and re-claim of reduction in output tax liability Annual return
Final return
Levy of late fee
Module 8.TAX INVOICE, CREDIT AND DEBIT NOTES
Tax invoice
Amount of tax to be indicated in tax invoice and other documents
Credit and debit notes
Module 9.ACCOUNTS AND RECORDS
Accounts and other records
Period of retention of accounts
Collection of tax at source
Special procedure for removal of goods for certain purposes
Module 10. ASSESSMENT AND AUDIT
Self-assessment
Scrutiny of returns
Assessment of unregistered persons
Summary assessment in certain special cases
Audit by tax authorities
Special audit
Module 11. REFUNDS
Refund of tax
Interest on delayed refunds