• 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

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

• 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

• 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

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

• 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

• 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

• GSTN & Password
• Dashboard
• GST calendar
• Due dates
• Monthly option
• Quarterly Option

• GSTR - 1 to GSTR - 11 (Detailed Walkthrough)

• 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

• Verifying the Purchase Data / Report.

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

• 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

• Concept and Importance of Eway-Bill
• Compliance with Bill to & Ship to in Eway-Bill
• Advantage and Disadvantage of Eway-bill
• Eway-bill Generation, Validity and Compliance
• Violation and Penalty

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

• 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 Licence in FTP
• Foreign Trade Policy in GST point of view

• Challan Creation
• Payment of Tax
• Liability Ledger, Credit Ledger, Cash Ledger

• Downloading & Installation
• Self-excel data creation & CSV file format use
• Offline invoices data & Import file
• Masters’ creation & Summery view
• Creating Json File & Upload offline data online
• Verifying online offline data

Hands-on practical execution and assignments will be provided upon completion of modules.