Overview

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Learn the fundamentals of Goods and Services Tax (GST) in India and develop practical skills in GST compliance, taxation rules, registration, returns, invoicing, and Input Tax Credit (ITC). Understand how GST applies to real business transactions and modern financial operations. This course provides a structured introduction to India’s GST framework, beginning with the evolution of indirect taxation and the implementation of GST as a unified tax system. You’ll explore key GST concepts including supply, composite supply, exempt supply, zero-rated supply, valuation rules, and GST rate determination. As the course progresses, you’ll learn how GST liability is determined through time and place of supply rules and understand how intra-state and inter-state transactions are taxed. The course also covers practical compliance topics such as GST registration, reverse charge mechanism (RCM), Input Tax Credit (ITC), GST invoicing, debit and credit notes, and return filing procedures. Advanced modules focus on e-way bills, audit requirements, penalties, payment systems, and e-commerce taxation, helping learners understand how businesses maintain GST compliance in real operational environments. What makes this course unique is its step-by-step coverage of GST concepts combined with practical business applications and compliance procedures. By the end of the course, you’ll be able to confidently interpret GST rules, apply taxation concepts to business transactions, and support accurate GST compliance in professional and business settings.

Syllabus

Foundations of India’s GST System

This module introduces learners to the structure of India’s indirect tax system and the need for a unified taxation framework. It explains the evolution of Goods and Services Tax (GST), its key features, and the taxes subsumed under it. Learners also explore the GST registration process and fundamental GST terminology that forms the basis for understanding the rest of the course.

Understanding Supply under GST

This module focuses on the concept of supply under GST, which forms the basis of taxation in the GST framework. It explores composite supply, exempt supply, and zero-rated supply, along with the possible GST tax rate structures applicable to different goods and services.

Time and Place of Supply

This module explains the concept of time of supply in GST, which determines when the tax liability arises. Learners explore time of supply rules for goods and services, reverse charge mechanisms, and residual provisions used when specific rules are not applicable.

Registration and GST Levy Structure

This module examines place of supply rules, which determine whether a transaction is treated as intra-state or inter-state. Learners explore how these rules affect the type of tax applied and understand how changes in GST rates impact transactions.

Input Tax Credit System

This module explores the valuation rules used to determine the taxable value of goods and services under GST. It also discusses related party transactions, valuation concepts, and the composition levy scheme designed to simplify tax compliance for small businesses.

GST Documentation and Compliance

This module introduces the reverse charge mechanism (RCM) and explains situations where the recipient is responsible for paying GST. It also explores input tax credit (ITC), its eligibility conditions, time limits, and practical examples of claiming ITC.

Logistics, Audit and Payment Systems

This module focuses on GST return filing, invoicing rules, and compliance procedures. Learners understand different types of GST returns, invoice requirements, debit and credit notes, and the consequences of failing to comply with return filing obligations.

Taxable Event and Scope of Supply

This module explores advanced GST compliance topics such as E-way bills, audits, penalties, payment procedures, and e-commerce taxation. It concludes by examining the taxable event and scope of supply in GST, providing a comprehensive understanding of how GST applies to various business activities.