Foundation Course

Course

Syllabus

Chapter 1 Overview of Goods & Services Tax

            Overview of GST

            Implementation of GST

            Liability of the Tax Payer

            GST Network

            GST Council

            Self-Examination Questions

Chapter 2 Levy of and Exemption from Tax

            Levy of GST – Introduction

            Composition Scheme

            Remission of Tax / Duty

            Self-Examination Questions

Chapter 3 Registration

            Introduction

            Registration Procedure

            Important Points

            Special Persons

            Amendments / Cancellation

            Self-Examination Questions

Chapter 4 Meaning and Scope of Supply

            Taxable Supply

            Supply of Goods and Supply of Services

            Course or Furtherance of Business

            Special Transactions

            Self-Examination Questions

Chapter 5 Time of Supply

            Time of Supply – Goods

            Time of Supply –Services

            Other Points

            Self-Examination Questions

Chapter 6 Valuation in GST

            Transaction Value

            Valuation Rules

            Self-Examination Questions

Chapter 7 Payment of GST

            Introduction

            Time of GST Payment

            How to make payment

            Challan Generation & CPIN

            TDS & TCS

            Self-Examination Questions

Chapter 8 Electronic Commerce

            Introduction

            Tax Collected at Source (TCS)

            Procedures for E-commerce Operator

            Self-Examination Questions

Chapter 9 Job Work

            Introduction

            Self-Examination Questions

Chapter 10 Input Tax Credit

            Introduction

            Important Points

            Job Worker

            Case Studies – Part I

            Case Studies – Part II

            Self-Examination Questions

Chapter 11 Input Service Distributors

            Concept of Input Service Distributor

            Legal Formalities for an ISD

            Distribution of Credit

            Self-Examination Questions

Chapter 12 Matching of Input Tax Credit

            Returns

            GSTR-2

            Other Taxable Persons

            Annual Return

            GST Council

            Self-Examination Questions

Chapter 13 Overview of the IGST Act

            Overview

            Other Provisions

            Self-Examination Questions

Chapter 14 Place of Supply of Goods & Services

            Introduction

            Registered and Unregistered Persons

            Case Studies – Part I

            Case Studies – Part II

            Self-Examination Questions

Chapter 15 GST Portal

            Introduction

            GST Eco-system

            GST Suvidha Provider (GSP)

            Uploading Invoices

            Self-Examination Questions

 

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