GST Return Filing Course

Course Title: GST Return Filing: From Basics to Advanced

Course Overview:A Goods and Services Tax (GST) course typically provides an in-depth understanding of the GST system, which is a comprehensive indirect tax on the supply of goods and services throughout India. Studying the various laws, rules, and regulations governing GST in India. This includes the Central Goods and Services Tax (CGST) Act, State Goods and Services Tax (SGST) Act, Integrated Goods and Services Tax (IGST) Act, and Union Territory Goods and Services Tax (UTGST) Act. Explaining registration, invoicing, returns filing, and payment procedures under GST. Practical aspects of GST compliance, including GST registration, filing of returns, and compliance with GST laws and regulations. Understanding the process of GST audit and assessments conducted by tax authorities to ensure compliance with GST laws.

Course Duration: 15 hours (3 weeks)

Module 1: Introduction to GST (2 hours)

• Understanding the concept of GST
• Historical background and evolution of GST in India
• Objectives and features of GST
• GST Council and legislative framework

Module 2: Types of GST Returns (4 hours)

• Overview of different types of GST returns (GSTR-1 to GSTR-11)
• Detailed exploration of GSTR-1 (Outward Supplies) and GSTR-3B (Monthly Return)
• Special returns: GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement)

Module 3: GST Registration and Compliance (3 hours)

• GST registration process
• Responsibilities of a registered taxpayer
• Compliance requirements under GST law
• Input Tax Credit (ITC) mechanism

Module 4: Online Filing Procedures (6 hours)

• Practical demonstration of GST return filing on the GSTN portal
• Step-by-step guide for GSTR-1, GSTR-3B, and other relevant returns
• Common errors and how to avoid them
• Troubleshooting and support resources

Module 5: Case Studies and Real-world Scenarios (3 hours)

• Analyzing case studies related to complex GST scenarios
• Practical application of GST return filing knowledge
• Group discussions on real-world challenges and solutions

Module 6: Recent Updates and Changes in GST (2 hours)

• Overview of recent amendments and updates in GST law
• Impact on GST return filing procedures
• Staying updated with changes in the GST framework

Module 7:Supply Under GST

• Scope of Supply
• Mixed Supply and Composite Supply with Example
• Schedules 1 ,2 of Supply, Negative List

Module 8: Composition Scheme under GST

• Eligibility & Non-eligibility of Composition scheme
• Conditions & restrictions for composition levy,
• Composition rate of Tax,Important forms,Validity of Composition levy

Module 9: Reverse Charge Mechanism

• About Forward charge mechanism
• Reverse charge mechanism Meaning
• Section 9(3) of CGST, | Supply of specific services
• Supply by an Unregistered person

Module 10: Time of Supply and Value of Supply

• Time of Supply of Goods under forward charge and reverse charge,
• Time of Supply of services under forward charge and reverse charge, value of Supply

Module 11: Place of Supply of Goods

• Supply involves the movement of goods
• Goods are delivered at the direction of a third party
• Supply does not involve movement. Goods are assembled at the site.
• Goods supplied on board a conveyance and any other cases

Module 12: Input tax Credit

• About Input Tax Credit,
• Availability of ITC,
• Blocked credits with examples, Utilization of ITC,
• Process of availing ITC, ITC set off Process, Conditions for availing ITC.

Module 13: E Waybill

• E Waybill , Introduction| When to issue E Waybill ,Who should generate E Way Bill ,Advantages
• Disadvantages , Documents or details required to be generated in goods exempted from E Way Bill
• Validity of E Way Bill ,Blocking and unblocking of E Way bill ,E Way Bill generation online using Tally
• Consolidated E Way Bill ,Modification, rejection and cancellation of E Way Bill

Assessment and Certification (1 hour)

• Review of key concepts
• Mock assessments and quizzes
• Certification of completion

Course Methodology:

• Interactive online sessions with experienced GST practitioners
• Practical demonstrations of GST return filing on the GSTN portal
• Hands-on exercises and case studies for practical application
• Q&A sessions for participant engagement
• Access to course materials and resources for further reference

Target Audience:

• Tax professionals
• Accountants
• Business owners and managers
• Students pursuing finance and taxation courses
• Individuals interested in enhancing their knowledge of GST return filing