GST
Specialization | 10 Course Series

This course provides a structured introduction to India’s Goods and Services Tax (GST), covering foundational principles through advanced applications. It is suitable for both beginners seeking clarity and professionals looking to enhance their tax expertise.

Learners cover key topics, including taxable events, scope of supply, composition levy, reverse charge mechanism, time and place of supply, input tax credit, valuation rules, registration, job work, and compliance requirements. Practical examples illustrate each concept to demonstrate GST’s application in real business scenarios.

By completion, participants gain the confidence and skills needed to interpret GST provisions, meet compliance standards, and make informed tax decisions. These skills benefit business owners, accountants, tax professionals, and students entering the field.

Module 1: GST Essentials

• GST:01 – Taxable Event & Scope of Supply: Overview of taxable events and the scope of supply.
• GST:02 – Goods, Services & Classification: Definitions and classification rules.
• GST:03 – Composition Levy: Eligibility, rates, and compliance under the composition scheme.
• GST:04 – Reverse Charge Mechanism: Applicability and impact of RCM.

Module 2: Advanced GST Applications

• GST:05 – Time of Supply: Rules for determining when tax liability arises.
• GST:06 – Place of Supply: Guidelines for domestic and cross-border transactions.
• GST:07 – Taxable Person & Registration: Registration process and compliance needs.
• GST:08 – Job-work: Provisions, valuation, and documentation requirements.
• GST:09 – Input Tax Credit: Conditions, restrictions, and practical significance of ITC.
• GST:10 – Valuation of Supply: Methods and rules for determining taxable value.

• Participants should have a basic understanding of taxation, especially indirect taxes like sales tax and service tax.
• A general understanding of the Indian tax framework, including its structure, principles, and regulatory bodies, will facilitate learning.
• Familiarity with daily business operations is helpful, as GST affects procurement, sales, and compliance.
• Foundational accounting knowledge, while not required, will help in understanding input tax credits and supply valuation.
• Awareness of legal terms and regulatory requirements is beneficial, as GST operates within a defined legal framework.
• Basic computer literacy and comfort with the internet are recommended, as the course uses digital learning materials and online modules.
• Most importantly, learners should have a strong interest in taxation and be willing to engage with detailed GST concepts to gain the most from the course.

• This program is designed for tax practitioners, consultants, and professionals in accounting or advisory roles who wish to strengthen their GST expertise and remain current with evolving regulations.
• It is also suitable for entrepreneurs, business owners, and operational managers responsible for financial decisions, tax compliance, and overall business management.
• Finance and accounting professionals, including CFOs, accountants, auditors, and finance managers, who require a solid understanding of GST for reporting, compliance, and taxation activities will also benefit.
• Lawyers and legal specialists focusing on taxation or corporate law who need clarity on the legal framework and business implications of GST are encouraged to participate.
• Students and academic learners pursuing studies in accounting, finance, taxation, or law who aim to build GST knowledge for educational or career advancement are welcome.
• Government officials, regulators, and policymakers involved in tax administration or legislative development who seek a detailed understanding of GST laws will find this program valuable.
• Individuals with a general interest in taxation or those considering a career shift into GST or the broader tax domain are also encouraged to enroll.