Goods & Services Tax (GST) Practitioner Certification

Module 1: Introduction to GST

• GST fundamentals
• Purpose of GST
• GST framework
• Tax structure
• Business impact
• Key terminology

Module 2: GST Structure

• CGST
• SGST
• IGST
• UTGST
• Intra-state supplies
• Inter-state supplies

Module 3: Supply Under GST

• Meaning of supply
• Taxable supply
• Exempt supply
• Composite supply
• Mixed supply
• Business transactions

Module 4: GST Registration

• Registration concepts
• Registration requirements
• Application process
• GSTIN
• Registration amendments
• Cancellation concepts

Module 5: Time of Supply

• Time of supply concepts
• Goods transactions
• Service transactions
• Advance payments
• Invoice dates
• Tax liability timing

Module 6: Place of Supply

• Place of supply fundamentals
• Goods transactions
• Service transactions
• Inter-state transactions
• Intra-state transactions
• Supply determination

Module 7: Value of Supply

• Transaction value
• Discounts
• Additional charges
• Valuation concepts
• Taxable value
• GST calculation

Module 8: GST Rates & Classification

• GST rate structure
• Goods classification
• Service classification
• HSN concepts
• SAC concepts
• Rate identification

Module 9: Tax Invoices

• Invoice requirements
• Tax invoice
• Bill of supply
• Debit notes
• Credit notes
• Invoice management

Module 10: Input Tax Credit

• ITC fundamentals
• ITC eligibility
• ITC documentation
• Credit utilization
• ITC reconciliation
• Common ITC issues

Module 11: GST Returns

• GST return framework
• Outward supplies
• Summary returns
• Return preparation
• Data verification
• Filing workflow

Module 12: GST Payment Process

• Tax liability
• Electronic cash ledger
• Electronic credit ledger
• Tax payment
• Liability adjustment
• Payment reconciliation

Module 13: E-Invoicing

• E-invoice concepts
• Invoice Reference Number
• Invoice reporting
• QR code concepts
• Business workflow
• Record management

Module 14: E-Way Bills

• E-way bill concepts
• Generation process
• Transportation details
• Validity concepts
• Updating information
• Business workflow

Module 15: GST Reconciliation

• Sales reconciliation
• Purchase reconciliation
• Invoice matching
• ITC reconciliation
• Difference identification
• Error correction

Module 16: Reverse Charge Mechanism

• Reverse charge concepts
• Tax liability
• Applicable transactions
• Documentation
• Accounting treatment
• Practical scenarios

Module 17: GST Accounting

• Purchase entries
• Sales entries
• Input GST
• Output GST
• Ledger management
• Reconciliation entries

Module 18: GST Records & Documentation

• Invoice records
• Purchase records
• Sales records
• Supporting documents
• Digital records
• Documentation practices

Module 19: GST Compliance Management

• Compliance calendar
• Return tracking
• Payment tracking
• Documentation review
• Internal checks
• Process management

Module 20: GST Errors & Corrections

• Invoice errors
• Reporting differences
• ITC mismatches
• Data corrections
• Reconciliation issues
• Preventive practices

Module 21: Digital Tools & AI for GST Workflows

• GST portal workflows
• Accounting software integration
• Spreadsheet-based reconciliation
• AI-assisted data review
• Workflow automation
• Data validation

Module 22: Practical GST Project

• Transaction classification
• GST calculations
• Invoice preparation
• ITC reconciliation
• Return data preparation
• GST reporting