Comprehensive GST & Filing Compliance Course

Objective: This course is designed to provide in-depth knowledge of Goods & Services Tax (GST) laws, compliance procedures, and return filing processes. It covers the legal framework, tax computation, input tax credit, reconciliations, and filing procedures using real-world scenarios.

Total Course Duration: 60 Hours

GST Fundamentals & Registration: 8 Hours

GST Invoicing, ITC & Reconciliations: 12 Hours

GST Returns Filing & Compliance: 24 Hours

GST Refunds & Notices Handling: 12 Hours

Final Project & Certification: 4 Hours

Module 1: Introduction to GST (4 Hours)

  • Concept & Evolution of GST in India
  • GST vs Previous Indirect Tax System (VAT, Excise, Service Tax)
  • Key Features & Objectives of GST
  • GST Structure: CGST, SGST, IGST, UTGST
  • GST Registration Process & Eligibility
  • Types of Taxpayers under GST (Regular, Composition, Casual, etc.)

Module 2: GST Registration & Amendments (4 Hours)

  • GST Registration Process (Online Portal Demonstration)
  • Documents Required for GST Registration
  • Voluntary & Compulsory Registration
  • Amendments in Registration Details (Business Name, Address, etc.)
  • Surrendering & Cancellation of GST Registration
  • Consequences of Non-Registration & Late Registration

Module 3: GST Invoicing & E-Way Bill (6 Hours)

  • Mandatory Fields in a GST Invoice
  • Types of Invoices: Tax Invoice, Bill of Supply, Debit & Credit Notes
  • Time of Supply & Place of Supply Rules
  • Reverse Charge Mechanism (RCM) & Self-Invoicing
  • E-Way Bill System: Rules & Applicability ; Generation, Modification, and Cancellation of E-Way Bills ; Penalties for Non-Compliance

Module 4: GST Rates & HSN / SAC Classification (4 Hours)

  • Understanding GST Rate Structure (0%, 5%, 12%, 18%, 28%)
  • Harmonized System of Nomenclature (HSN) for Goods
  • Service Accounting Codes (SAC) for Services
  • Importance of Proper Classification & Impact of Misclassification

Module 5: Input Tax Credit (ITC) & Reconciliation (6 Hours)

  • Definition & Eligibility of ITC
  • Blocked Credits & ITC Restrictions
  • ITC on Capital Goods, Imports & Services
  • Reverse Charge & ITC Adjustment
  • ITC Reconciliation with GSTR-2B & GSTR-3B
  • Common ITC Mistakes & ITC Reversal

Module 6: GST Returns Filing – Overview (4 Hours)

  • GST Return Filing Process & Due Dates
  • Types of GST Returns & Applicability:
  • GSTR-1: Outward Supplies
  • GSTR-3B: Monthly Summary Return
  • GSTR-4: Composition Scheme Return
  • GSTR-5 & GSTR-6: For NRIs & Input Service Distributors
  • GSTR-7 & GSTR-8: TDS & TCS under GST
  • GSTR-9 & 9C: Annual Return & Reconciliation

Module 7: GSTR-1 Filing – Outward Supplies (6 Hours)

  • Understanding GSTR-1 Format
  • Reporting of Invoices, Credit Notes & Debit Notes
  • Reporting of B2B & B2C Transactions
  • Amendments to Past Period Invoices
  • Common Errors in GSTR-1 Filing & Corrections

Module 8: GSTR-3B Filing – Summary Return (6 Hours)

  • Understanding GSTR-3B Format
  • Reporting of Sales, ITC, Reverse Charge & Tax Payment
  • Late Fees & Interest Calculation
  • Adjustments & Corrections in GSTR-3B
  • Common Errors & Rectifications in GSTR-3B

Module 9: GST Annual Return & Reconciliation (6 Hours)

  • GSTR-9: Annual Summary Return
  • GSTR-9C: Reconciliation with Financial Statements
  • ITC Mismatch & Rectification
  • Late Fees & Penalties for Non-Filing
  • Audit under GST & Common Discrepancies

Module 10: GST Refunds & Claim Process (4 Hours)

  • Types of GST Refunds (Export, ITC, Inverted Duty Structure)
  • GST Refund Application Process (RFD-01)
  • Document Requirements for Refund Claims
  • Processing Time & Common Issues in Refund Approvals

Module 11: GST Compliance & Notices Handling (6 Hours)

  • Common GST Notices & How to Respond
  • GST Scrutiny, Assessments & Audits
  • Penalties & Consequences of Non-Compliance
  • How to Avoid GST Litigation & Disputes

Final Project & Certification (4 Hours)

  • Hands-on Filing of GST Returns in Online GST Portal
  • ITC Reconciliation using GSTR-2B
  • Real-World GST Case Study & Assessment
  • Certification of Completion

This course provides practical hands-on training for accountants, finance professionals, and business owners to master GST compliance and return filing. 

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