GST Syllabus:1. Introduction to GST
- What is GST?
- Objectives of GST implementation
- Benefits of GST
- GST Council and its role
2. GST Acts and Updates
- Overview of GST Acts in India
- Key provisions of Central Goods and Services Tax Act (CGST)
- Key provisions of Integrated Goods and Services Tax Act (IGST)
- Key provisions of State Goods and Services Tax Act (SGST)
- Recent updates and amendments in GST Acts
3. GST Registration and Compliance
- GST registration process
- Types of GST registration
- Threshold limits for GST registration
- GST compliance requirements
- Filing of GST returns
- Input tax credit under GST
4. GST Rates and Classification
- GST rate structure in India
- Classification of goods and services under GST
- Exemptions and zero-rated supplies
- Composition scheme under GST
5. Input Tax Credit (ITC)
- Meaning and concept of ITC
- Conditions for claiming ITC
- Blocked credits under GST
- Reversal of ITC
6. GST Invoice and E-way Bill
- GST invoice format and requirements
- Contents of a valid GST invoice
- E-way bill system and its significance
- Generation and validity of e-way bill
7. GST Returns and Audits
- Different types of GST returns
- Due dates for filing GST returns
- Reconciliation of GST returns
- GST audit and its significance
- Annual return under GST
8. GST Refunds and Appeals
- Process of claiming GST refunds
- Types of GST refunds
- Time limits for filing GST refund applications
- GST appeal process and authorities
9. GST for Small Businesses and Startups
- GST implications for small businesses and startups
- Composition scheme for small taxpayers
- GST compliance requirements for small businesses
- Input tax credit provisions for small businesses
10. GST FAQs
- Frequently asked questions about GST in English
- Frequently asked questions about GST in Hindi
By covering these topics in the GST syllabus, students will gain a comprehensive understanding of the Goods and Services Tax system in India. They will be equipped with the knowledge to navigate the complexities of GST compliance and make informed decisions related to GST for businesses of all sizes.
This course is helpful for the following exams: GST