E-Taxation (GST)



GST- Goods & Services Tax- By CS Chandra Accountants - (Indirect Tax)

Basic of GST Overview of Model GST Law

  • Principles
  • Important Definitions. (Section 2)
  • Why GST is Necessary?
  • Impact of GST.
  • Benefits/ Demerits.
  • Different Rates of GST.
  • FAQ

GST Migration and Registration under Model GST Law with GST Rules & Formats

  • Migration of Existing Dealer
  • Registration Structure under GST
  • Persons required to be registered
  • Process of Registration.
  • Amendment in Registration.
  • Cancellation of Registration.
  • Forms for GST Registration
  • GST REG-01- Application.
  • GST REG-02- Acknowledgement.
  • GST REG-06- Certificate.
  • REG-01 to REG-30
  • FAQ

Returns Under GST Section (37-48) with GST Rules & Formats

  • Definition & Important Notes to Return.
  • Types of Returns. (Annual Return, First Return, Regular Return)
  • Notice to Return Defaulters.
  • Levy of Late Fee.
  • Goods and Services Tax Practitioners
  • Various Return Form
  • e. GSTR-I, II ,III, 3B
  • FAQ

Refunds – Section 54-58 with GST Rule

  • Refund of Tax (Section-54)
  • Refund in Certain Cases (Section-55)
  • Interest on Delayed Refunds (Section-56)
  • Consumer Welfare Fund (Section-57)
  • Utilization of Fund (section-58)
  • FAQ

Input Tax Credit – Section 16-21 with GST Rules

  • Eligibility & Conditions for taking ITC (Section-16)
  • Block Credit (Section-17)
  • Availability of Credit in Special Cases (Section-18)
  • ITC for Job Work (Section-19)
  • ITC Distribution by ISD (section-20)
  • FAQ

Electronic Commerce in GST – Section 52

  • Definitions
  • Collect of Tax at Source – E Commerce
  • FAQ

Job Work & Composition Levy in GST

  • Special Provision for Job Worker
  • Composition Levy Section 10
  • Quarterly Return for Compounding Taxable Person GSTR-4
  • FAQ

Other Topics – with GST Rules & Formats

  • Payment of Tax, Interest, Penalty and other charges Section 49
  • Interest on delayed payment of tax Section 50
  • Tax Deduction at source Section 51
  • Tax Invoices Section 31
  • Time and Value of Supply Section (12-15) Chapter IV
  • Transitional Provisions Section (139-142) Chapter XX
  • FAQ

Government to Roll out E-way Bill

  • Identify E-Way Bill Generation Scenarios Under GST
  • Identify -various movements which take place on daily basis
  • Sale, purchase – goods sent for repairs, job work, sales return, purchase return, imports and exports
  • Transactions with unregistered dealers etc.
  • Fix Responsibility Fore-Way Bills
  • Agreements with business participants on roles/responsibilities
  • Updating E-Way Bill in case of change in conveyance
  • Breakdown of conveyance
  • Expiry of validity of E-Way Bill
  • Return of goods from customer premises without acceptance, etc.
  • Obtain GST Registration Number
  • Prerequisite for generation of E-Way Bill
  • ID From Transporters
  • Transporter ID needs to be available before goods are dispatched
  • Update Pin Codes
  • Pin codes are mandatory field in E-Way Bill formats
  • Generation login id password on E-Way Bill portal
  • Assess Personnel Requirement For Generation E-Way Bills
  • Assess Personnel Requirement For Generation E-Way Bills
  • Manpower which will require to undertake E-Way Bill compliances
  • Additional manpower particularly for initial few months till system stabilizes
  • Stay updated with developments in E-Way Bill
  • FAQ released by the government
  • Regular updates from government

Batch Timings

E-Taxation (GST) COURSE SCHEDULE
Monday to Friday 10:00|12:00|2:30|4:30
Saturday & Sunday 10:00|12:00|2:00|4:00