{"id":21,"date":"2025-07-07T01:05:13","date_gmt":"2025-07-06T19:35:13","guid":{"rendered":"https:\/\/gstkendra.in\/tutor\/?post_type=courses&#038;p=21"},"modified":"2025-07-06T19:35:15","modified_gmt":"2025-07-06T19:35:15","slug":"basic-gst-understanding-goods-and-services-tax","status":"publish","type":"courses","link":"https:\/\/gstkendra.in\/tutor\/courses\/basic-gst-understanding-goods-and-services-tax\/","title":{"rendered":"Basic GST \u2013 Understanding Goods and Services Tax"},"content":{"rendered":"<p><strong>Basic GST \u2013 Understanding Goods and Services Tax<\/strong><\/p>\n<p><strong>\ud83d\udcda Course Objective:<\/strong><\/p>\n<p>To provide foundational knowledge on GST, its structure, registration, filing, and compliance for individuals and businesses.<\/p>\n<p><strong>\ud83d\udcd1 Course Modules<\/strong><\/p>\n<p><strong>Module 1: Introduction to GST<\/strong><\/p>\n<ul>\n<li>What is GST?<\/li>\n<li>History &amp; Evolution of GST in India<\/li>\n<li>Objectives and Benefits of GST<\/li>\n<\/ul>\n<p><strong>Module 2: GST Structure<\/strong><\/p>\n<ul>\n<li>Types of GST: CGST, SGST, IGST, UTGST<\/li>\n<li>Inter-State vs Intra-State Transactions<\/li>\n<li>Concept of Supply and Time of Supply<\/li>\n<\/ul>\n<p><strong>Module 3: GST Registration<\/strong><\/p>\n<ul>\n<li>Who Needs to Register for GST?<\/li>\n<li>Threshold Limits<\/li>\n<li>Voluntary Registration<\/li>\n<li>Procedure for Online Registration<\/li>\n<\/ul>\n<p><strong>Module 4: GST Returns &amp; Filing<\/strong><\/p>\n<ul>\n<li>Types of Returns (GSTR-1, GSTR-3B, etc.)<\/li>\n<li>Due Dates and Penalties<\/li>\n<li>How to File GST Returns Online<\/li>\n<\/ul>\n<p><strong>Module 5: Input Tax Credit (ITC)<\/strong><\/p>\n<ul>\n<li>What is ITC?<\/li>\n<li>Eligibility and Conditions<\/li>\n<li>Utilization of ITC<\/li>\n<li>Reversal of ITC<\/li>\n<\/ul>\n<p><strong>Module 6: Tax Invoice, Debit &amp; Credit Notes<\/strong><\/p>\n<ul>\n<li>Essentials of a GST Invoice<\/li>\n<li>Format and Mandatory Details<\/li>\n<li>Use of Debit and Credit Notes<\/li>\n<\/ul>\n<p><strong>Module 7: Composition Scheme<\/strong><\/p>\n<ul>\n<li>What is the Composition Scheme?<\/li>\n<li>Eligibility Criteria<\/li>\n<li>Benefits &amp; Limitations<\/li>\n<\/ul>\n<p><strong>Module 8: GST Portal Practical Training<\/strong><\/p>\n<ul>\n<li>GST Portal Overview<\/li>\n<li>Step-by-step Demo: Return Filing &amp; Payment<\/li>\n<li>Downloading GST Certificates &amp; Notices<\/li>\n<\/ul>\n<p><strong>Module 9: Offences, Penalties &amp; Notices<\/strong><\/p>\n<ul>\n<li>Common Mistakes<\/li>\n<li>Penalties under GST<\/li>\n<li>How to Reply to GST Notices<\/li>\n<\/ul>\n<p><strong>\ud83e\uddfe Bonus Module (Optional):<\/strong><\/p>\n<p><strong>GST for Small Businesses &amp; Freelancers<\/strong><\/p>\n<ul>\n<li>Compliance Checklist<\/li>\n<li>GST Impact on Service Providers<\/li>\n<li>Common Scenarios<\/li>\n<\/ul>\n<p><strong>\u23f1\ufe0f Course Duration:<\/strong><\/p>\n<p>15\u201320 Hours (Flexible Schedule)<\/p>\n<p><strong>\ud83c\udf93 Outcome:<\/strong><\/p>\n<p>Participants will be able to understand and manage basic GST compliance independently.<\/p>\n<p>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Basic GST \u2013 Understanding Goods and Services Tax \ud83d\udcda Course Objective: To provide foundational knowledge on GST, its<\/p>\n","protected":false},"author":1,"featured_media":22,"template":"","course-category":[],"course-tag":[],"class_list":["post-21","courses","type-courses","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/gstkendra.in\/tutor\/wp-json\/wp\/v2\/courses\/21","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gstkendra.in\/tutor\/wp-json\/wp\/v2\/courses"}],"about":[{"href":"https:\/\/gstkendra.in\/tutor\/wp-json\/wp\/v2\/types\/courses"}],"author":[{"embeddable":true,"href":"https:\/\/gstkendra.in\/tutor\/wp-json\/wp\/v2\/users\/1"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gstkendra.in\/tutor\/wp-json\/wp\/v2\/media\/22"}],"wp:attachment":[{"href":"https:\/\/gstkendra.in\/tutor\/wp-json\/wp\/v2\/media?parent=21"}],"wp:term":[{"taxonomy":"course-category","embeddable":true,"href":"https:\/\/gstkendra.in\/tutor\/wp-json\/wp\/v2\/course-category?post=21"},{"taxonomy":"course-tag","embeddable":true,"href":"https:\/\/gstkendra.in\/tutor\/wp-json\/wp\/v2\/course-tag?post=21"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}