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GST Practitioner-Foundation Course

Course Curriculum
• GST Concepts, its Practical Application and real time Case Studies This module covers the GST concepts, computation of GSTR, payments and reports including practical examples. It also covers all the Return filling modules, Payment, Refund applications on GST Portal.

  • Existing Indirect tax subsumed in GST
  • Short coming of old tax system
  • Constitution of GST
  • Objective of GST
  • What is GST and How it work?
  • Fundamentals regarding SGST, CGST, IGST, UTGST Definitions under CGST, IGST.
  • Taxable Event
  • Meaning of Supply
  • Scope of supply under Schedule-I, II, III
  • Composite Supply, Mixed Supply
  • Definition of Consideration, Business, Taxable person, Causal person
  • Composition Levy Concept of supply of Goods and Services.
  • Levy and Collection on Intra State Supply
  • Composition Levy on Supply of Goods & Services
  • Exclusion and inclusion in transaction value
  • Supply of Goods & Services by Unregistered Dealer Supply by Ecommerce Operators
  • Time supply of Goods/Services
  • Important definition
  • Time of supply of goods/services on reverse mechanism
  • TOS: Goods sent on approval basis
  • TOS: Goods in case of voucher for Goods or Services
  • TOS: Continuous supply of goods/service
  • Time of supply of goods on reverse mechanism
  • TOS: Goods sent on approval basis
  • Change in rate of tax in respect of supply of Goods or Services
  • Value of Supplies to include/exclude
  • Related party under GST
  • Discount Under Pre supply/Post supply
  • Valuation Rules
  • Place of supply of goods on domestic supply
  • Place of supply of goods on import & export
  • Place of supply of services on domestic supply
  • Place of supply of services where Supplier or recipient outside India
  • Eligibility and condition for availing Input tax credit.
  • Apportionment of credit.
  • Reversal of credit (Different situations)
  • Adjustment of Credit.
  • Credit in case of Job work.
  • Manner of recovery of credit.
  • Special circumstances of availing credit
  • Section 22-Registration under GST
  • Person not liable for Registration
  • Compulsory registration in certain cases
  • Registration Structure under GST
  • Amendment in Registration
  • Cancellation of Registration
  • Tax Invoice
  • Prohibition of unauthorized collection of tax
  • Amount of tax to be indicated on tax invoice & other documents
  • Credit and Debit Notes
  • GST Invoice Rules
  • Simplified GST Return
  • Types of Return
  • Monthly Return and due-date
  • Process of return filing
  • Types of Payments under GST
  • Who is liable to pay GST?
  • Due Date of Making Tax Payment
  • Mode of Payment
  • Electronic Liability, Credit and Cash Ledger
  • Utilization of Amount from Ledgers
  • Situations Leading to Refund Claims
  • Relevant Date to claim refund
  • Conditions for claiming refunds
  • Documentation for Refund Application
  • Documents under Accounts and Records
  • Details w.r.t to Stock
  • Time period for retention of records
  • Generation and maintenance of electronic record
  • Procedure for Job work
  • Condition & restriction
  • Transition provision related to job work
  • What is E-commerce
  • Collection of tax by E-Commerce operator
  • Taxability of E-Commerce transactions
  • Time limit for collection of tax and Furnishing of Statement
  • Credit to be taken by supplier/ Matching of details
  • OIDAR Services
  • Transitional provision for input tax credit
  • Unavailed CENVAT credit on Capital Goods
  • Credit of eligible duties and taxes in respect of inputs held in stock
  • Goods were not exempt or nil rated under excise act
  • Document through which ITC was admissible under existing law
  • ITC on any service received prior to 1st July.,2017

Live Practical Class Topic

  • Supply or Levy under GST
  • Place of Supply
  • Time of Supply
  • Export & Import
  • Value of Supply
  • Registrations
  • Account & Records
  • Invoice, Tax Payments
  • Input Tax Credit & ITC04
  • Job Work
  • Returns
  • Payment of tax
  • Transitional Provisions
  • Audit
  • Assessment
  • Offences and Penalties
  • Demand & Recovery
  • Inspection, Search, Seizure and Arrest
  • Appeals and Revision
  • Advance Ruling
  • Accounting Entries under GST
  • Liability to Pay in Certain Cases

Note: As GST Law and Procedures are still evolving, the various items of the above syllabus will be considered as on 01.04.2019 for the purpose of this examination.

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