1. Income Tax Act Basic

• · Introduction of Income Tax
• · Basic Concepts and Definitions
• · Capital and Revenue Receipts
• · Basis of Charge and Scope of Total Income
• · Residential Status and Incidence of Tax

2. Income Tax E-filing

· Online Registration of PAN
· Computation and Filing of ITR01
· Computation and Filing of ITR02 (Income from House Property)
· Computation and Filing of ITR02 (Income from Capital Gain and Agriculture)
· Computation and Filing of ITR03
· Computation and Presumptive Income and Filing of ITR04
· Computation and Partnership Firm and Filing of ITR05
· Computation and Companies Return and Filing of ITR06

3. Tax Management, Administrative Procedure

• · Introduction of Taxation India
• · Payment of Other than Salary Return 26Q
• · TDS Return from 26Q
• · Salary Component with Payroll
• · TDS Return Form 24Q
• · Tax Collection at Source
• · Payment to Non-Resident 27Q
• · Interest & Penalty
• · TDS on Property and Rent
• · Tan (Tax Collection and Deduction Number)
• · Advance Payment of Tax, TDS/TCS and Interest and Penalties

4. Payroll & Income Tax

• · Payroll Accounting and Compliance
• · Processing and Accounting Employees and Employers PF Contribution
• · Accounting Employees and Employers ESI Contribution
• · Process of Employees and Employers ESI Contribution
• · Professional Tax
• · Employee Pay head Breakup
• · Retirement Benefit of Gratuity
• · Pension Scheme
• · Leave Salary Encashment
• · Retrenchment Compensation
• · Compensation Received At the Time of Voluntary Retirement
• · Insurance Premium Payable by Employer
• · Employee’s Contribution towards Staff Welfare Scheme

1. Individual GST Briefing

• · Introduction of GST
• · Short Title, Extent and Commencement
• · State Goods & services Tax
• · Central goods & Services Tax
• · Union territory goods & Services Tax
• · Integrated Goods & Services Tax

2. Goods and service Tax Network (GSTN)

• · GSTN Constitution Act
• · GST Council
• · Guiding principle of the GST Council
• · Functions of the GST Council

3. Basic concepts

• · Scope of Supply under GST Regime
• · Time of Supply
• · Value of Supply
• · Place of Supply
• · Concept of Reverse Charge Mechanism
• · Introduction of schedule -I
• · Introduction of schedule- II
• · Introduction of schedule -III
• · Periodicity for disbursement of tax to authority
• · Auto Drafted Data
• · Concept if Intra State & Interstate Transaction

4. GST Registration

• · Person Liable for Registration
• · Compulsory Registration in certain cases
• · Procedure for Registration
• · Deemed registration
• · Special Provision relating to casual
• · Taxable person and non-resident taxable person
• · Amendment & cancelation of Registration

5. Tax Invoice

• · Introduction of Tax invoice
• · Prohibition of unauthorised Collection of Tax
• · Credit and Debit Notes.
• · Accounts and Other Records
• · Period of Retention of Accounts

6. Levies and Tax Applicability

• · Introduction of Exempt Supply, Nil Rated Supply, Zero Rated Supply and Non-GST Supply.
• · Introduction of Levy and Collection of Tax.
• · Charging Tax and Power to Grant Exemption.
• · Tax liability on Regular Supply.
• · Tax Liability on Composite and Mixed Supply.
• · Tax Liability on Job Work.
• · Tax Liability on Works Contract.
• · Tax Liability of RCM under notified Goods & Services.
• · Tax Liability on Government Supply & TDS Applicability.
• · Tax Liability on eCommerce Company & TCS Applicability.
• · Change in rate of tax in respect of supply of goods or services

7. Input Tax Credit

• · Introduction of ITC.
• · Eligibility and Conditions for avail ITC.
• · Availability of ITC in Special Circumstances.
• · ITC on Normal Goods and Capital Goods under Job Work.
• · Manner of distribution of Credit by Input Service Distributor.
• · ITC under Works Contract.
• · Apportionment and Blocked ITC.
• · Method of Reversal of Credits.
• · Manner of recovery of credit distributed in Excess

8. GST Portal Login

• · GSTN & Password.
• · Dashboard.
• · GST calendar.
• · Due dates.
• · Monthly option.
• · Quarterly Option.
• · Furnishing of Returns GSTR- 1 to GSTR-9 & GSTR-9C
• · GSTR – 10 and GSTR - 11

9. GSTR-1

• · Furnishing details of outward taxable supplies.
• · Exempt, Zero, Nil Rated and Non-GST Supplies.
• · Inward Supplies Liable to Reverse Charge Mechanism.
• · Supply to Un-registered Dealer.
• · Supply to Composition Dealer.
• · Supply to UIN Holder.

10. GSTR-2A

• · Verifying the Purchase Data / Report.

11. GSTR-2B

• · Invoice Cycle.
• · Net Availed Input Tax Credit.
• · Input Tax Credit Not Available.
• · Verify Invoices, Data & Record

12. GSTR-3B

• · Tax on Outward Supply & Reverse Charge Inward.
• · Eligibility of Input Tax Credit.
• · Input Tax Credit Reversed.
• · Net Input Tax Credit available.
• · Ineligible Input Tax Credit.
• · Submission report.
• · Any TDS / TCS Credit.
• · Refund / Payment of Tax.
• · Any Penalty.
• · Submission report

13. E-way Bill

• · Concept and Importance of E-way Bill.
• · Compliance with Bill to & Ship to in E-way Bill.
• · Advantage and Disadvantage of E-waybill.
• · E-way Bill Generation, Validity and Compliance.
• · Violation and Penalty

14. HSN Code

• · Concept and Importance of HSN Code.
• · HSN Code.
• · SAC Code.
• · Applicability and Eligibility.
• · Violation and Penalty

15. Import and Export

• · Impact of GST.
• · Basic Concept of Import, Export and Deemed Export.
• · Concept of High Seas Sale.
• · Types of Duty.
• · Exemption of Goods under Any Advance or EPCG License in FTP.
• · Foreign Trade Policy in GST point of view

16. Tax Management

• · Challan Creation.
• · Payment of Tax.
• · Liability Ledger.
• · Credit Ledger.
• · Cash Ledger

17. GST Offline tools

• · Downloading & Installation.
• · Self-excel data creation.
• · Excel file template use.
• · CSV file format use.
• · Offline invoices data.
• · Import file in offline mode.
• · Masters’ creation.
• · Summery view.
• · Creating JSON File.
• · Upload offline data online.
• · Verifying online offline data.
• · Many more...

18. Import duty

• · Introduction.
• · Types of import duty.
• · Basic Custom Duty.
• · Countervailing Duty.
• · Additional custom duty or Special custom duty.
• · Protective duty.
• · Anti-dumping duty .
• · Education cess on custom duty.
• · Applicability of types of import duties

19. Introduction of existing laws

• · Introduction of MMVAT (Value Added Tax).
• · MVAT Rates.
• · Applicability of MVAT before GST and after GST.
• · MVAT on purchase / MVAT on sales.
• · What is CST (Central Sales Tax)?
• · CST rates.
• · Applicability of CST.
• · Party liable to pay CST.
• · Entertainment tax
• · Luxury tax.
• · Lottery tax.
• · Entry tax
• · Electricity Duty
• · Toll tax
• · Property tax
• · Octroi Duty
• · Local body tax