Course Outline

Module 1: Introduction to GST

• What is GST?
• Evolution of GST in India
• GST vs. Previous Taxation Systems
• Benefits and Challenges of GST

Module 2: GST Framework and Key Concepts

• GST Structure: CGST, SGST, UTGST, and IGST
• Key Definitions: Supply, Input Tax Credit, Reverse Charge Mechanism
• GST Tax Rates and Categories

Module 3: GST Registration

• Who Needs to Register for GST?
• Types of GST Registrations (Regular, Composition, etc.)
• GSTIN and Registration Process

Module 4: GST Invoicing and Filing

• Essentials of a GST Invoice
• Filing GST Returns: GSTR-1, GSTR-3B, GSTR-9, etc.
• Late Fees and Penalties

Module 5: Input Tax Credit (ITC)

• What is ITC?
• Eligibility Criteria for ITC
• ITC Claim Process and Restrictions

Module 6: GST Compliance and Challenges

• GST Compliance Checklist
• Common Errors and How to Avoid Them
• Handling GST Notices and Audits

Module 7: Practical Scenarios and Case Studies

• GST for E-commerce Businesses
• GST for Exporters and Importers
• GST in Real Estate and Services