Basic GST – Understanding Goods and Services Tax (Copy 4)

Basic GST – Understanding Goods and Services Tax

📚 Course Objective:

To provide foundational knowledge on GST, its structure, registration, filing, and compliance for individuals and businesses.

📑 Course Modules

Module 1: Introduction to GST

• What is GST?
• History & Evolution of GST in India
• Objectives and Benefits of GST

Module 2: GST Structure

• Types of GST: CGST, SGST, IGST, UTGST
• Inter-State vs Intra-State Transactions
• Concept of Supply and Time of Supply

Module 3: GST Registration

• Who Needs to Register for GST?
• Threshold Limits
• Voluntary Registration
• Procedure for Online Registration

Module 4: GST Returns & Filing

• Types of Returns (GSTR-1, GSTR-3B, etc.)
• Due Dates and Penalties
• How to File GST Returns Online

Module 5: Input Tax Credit (ITC)

• What is ITC?
• Eligibility and Conditions
• Utilization of ITC
• Reversal of ITC

Module 6: Tax Invoice, Debit & Credit Notes

• Essentials of a GST Invoice
• Format and Mandatory Details
• Use of Debit and Credit Notes

Module 7: Composition Scheme

• What is the Composition Scheme?
• Eligibility Criteria
• Benefits & Limitations

Module 8: GST Portal Practical Training

• GST Portal Overview
• Step-by-step Demo: Return Filing & Payment
• Downloading GST Certificates & Notices

Module 9: Offences, Penalties & Notices

• Common Mistakes
• Penalties under GST
• How to Reply to GST Notices

🧾 Bonus Module (Optional):

GST for Small Businesses & Freelancers

• Compliance Checklist
• GST Impact on Service Providers
• Common Scenarios

⏱️ Course Duration:

15–20 Hours (Flexible Schedule)

🎓 Outcome:

Participants will be able to understand and manage basic GST compliance independently.