Certificate In Goods And Services Tax GST

Certificate In Goods And Services Tax GST

Certificate in Goods & Services Tax (GST) Syllabus Introduction to GST: Overview of Indirect Taxes in India before GST, Need for GST and its Benefits, Constitutional Framework and GST Council, Dual Model of GST: CGST, SGST, IGST, Definitions under the CGST Act, Registration under GST, Taxable Person and Aggregate Turnover, GST Structure and Rate Slabs, Goods vs Services Classification, Migration to GST. GST Registration and Documentation: Eligibility for Registration, Compulsory Registration Criteria, Voluntary Registration, Documents Required for Registration, Amendment and Cancellation of Registration, UIN and Special Entities, E-Sign and Aadhaar Authentication, Role of GSTIN, Common Portal for GST, Practical Session on GST Registration. Supply under GST: Meaning and Types of Supply, Composite and Mixed Supply, Time of Supply of Goods and Services, Place of Supply and Interstate vs Intrastate Supply, Valuation Rules and Transaction Value, Input Tax Credit (ITC) Mechanism, Reverse Charge Mechanism, Exempted and Nil Rated Supplies, Export and SEZ Supplies, Supply by E-commerce Operators. Input Tax Credit (ITC): Eligibility and Conditions for Taking ITC, Apportionment of Credit and Blocked Credits, ITC on Capital Goods and Services, ITC on Job Work and Input Service Distributors, Mismatch and Reconciliation of ITC, ITC in Case of Credit Notes and Debit Notes,

Updated July 15, 2026