Course Content
📌 Module 1: GST Basic Concepts & Overview
🔹 Introduction to GST – Purpose & Framework 🔹 Types of GST – CGST, SGST, IGST, and UTGST 🔹 Understanding GST Supply – Goods vs. Services 🔹 Place of Supply, Time of Supply, Value of Supply 🔹 GST Registration Requirement – Who needs to register?
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Lecture #1 GST Concepts & Overview
24:25
Lecture #2 GST and Constituion of India
33:12
Lecture #3 GST Implemetation and Act Implement with GST
29:01
Lecture #4 Types of GST in India
22:06
Lecture #5 Meaning and Classification of supply
36:44
Lecture #6 Supply as per Sheduled I,II and III (Special Cases)
32:41
Knowledge Booster #Types of Supply
15:44
Lecture #7 Place of Supply (Goods)
32:16
Lecture #8 Place of Supply (Services)
31:22
Lecture #9 Time of Supply
27:07
Lecture #10 Value of Supply
38:22
Lecture #11 GST Registration Requirement – Who needs to register
22:18
📌 Module 2: GST Registration Process
🔹 Who is Required to Register for GST? – Turnover Limits & Mandatory Registration 🔹 GST Registration Process (Step-by-Step on Portal) 🔹 Voluntary Registration & Its Benefits 🔹 GST Amendment, Cancellation & Revocation 🔹 Common Registration Mistakes & How to Avoid Them?
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Lecture #1 Who is Required to Register for GST – Turnover Limits & Mandatory Registration
46:52
Lecture #2 GST Registration Procedure – Step-by-Step Guide & Documents Required
39:58
Lecture #3 Practical Registration Process on GST Portal
Lecture #4 Voluntary GST Registration – Meaning, Benefits & Compliance Guide
18:05
📌 Module 3: Composition Scheme under GST
🔹 Eligibility Criteria for Composition Scheme 🔹 Tax Rate Structure for Composition Dealers 🔹 Returns & Compliance for Composition Taxpayers 🔹 Comparison: Regular vs. Composition Scheme 🔹 Switching Between Regular & Composition Scheme
📌 Module 4: Tax Invoice, Credit & Debit Notes
🔹 Tax Invoice – Mandatory Details & Format 🔹 HSN/SAC 🔹 E-Invoicing under GST – Applicability & Compliance 🔹 Credit Notes & Debit Notes – When & How to Issue? 🔹 Live Portal Demo: Generating GST Invoice & E-Invoice
📌 Module 5: Input Tax Credit (ITC) & Reconciliation
🔹 Understanding ITC – What Can Be Claimed? 🔹 Conditions for Availing ITC 🔹 Blocked Credits – When ITC is Not Allowed 🔹 ITC Reconciliation with GSTR-2B (Practical Demo) 🔹 ITC Mismatch – How to Handle Discrepancies?
📌 Module 6: GST Returns & Filing Process
🔹 Types of GST Returns – GSTR-1, GSTR-3B, GSTR-9, GSTR-9C 🔹 Step-by-Step Filing of GSTR-1 & GSTR-3B (Live Portal Demo) 🔹 Auto-Populated Details – GSTR-2A & GSTR-2B 🔹 Annual Return (GSTR-9) & Reconciliation 🔹 Late Fees, Penalties & Consequences of Non-Filing
📌 Module 7: Import & Export under GST
1️⃣ Import of Goods & Services 🔹 GST on Import of Goods – IGST & Customs Duty 🔹 Bill of Entry & Payment of IGST on Imports 🔹 ITC on IGST Paid on Imports 🔹 GST on Import of Services & Reverse Charge Mechanism (RCM) 🔹 GST Compliance for Importers 2️⃣ Export of Goods & Services 🔹 Export with Payment & Without Payment of Tax 🔹 Letter of Undertaking (LUT) – Filing Process 🔹 IGST Refund for Exporters – Step-by-Step Claim Process 🔹 Deemed Exports – Meaning, Applicability & Refund Process 🔹 Common Export Compliance Errors & How to Avoid Them?
📌 Module 8: GST Refunds & Special Cases
1️⃣ GST Refunds 🔹 Types of Refunds in GST – Excess Tax, ITC Refund, Export Refund, etc. 🔹 Step-by-Step Refund Filing on GST Portal 🔹 GST Refund for SEZ & EOU (Special Economic Zone & Export Oriented Units) 🔹 Refund of TDS/TCS under GST 2️⃣ Special Cases & Compliance Challenges 🔹 GST for E-Commerce Sellers – Compliance & Return Filing 🔹 GST for Freelancers & Service Exporters 🔹 GST on Advance Payments & Adjustments 🔹 Common GST Compliance Errors & How to Fix Them?
GST Simplified Practical Compliance & Filing

In this foundational session of the GST Simplified Practical Compliance & Filing Course, we explore how India’s taxation system evolved and how the Goods and Services Tax (GST) transformed indirect taxation. This lecture builds a strong conceptual base before diving into practical GST compliance.

📚 Topics Covered in This Lesson

  • Indian Tax Structure:
    Overview of Direct and Indirect Taxes, their differences, and how GST unified multiple taxes like VAT, Service Tax, Excise, and CST into one nationwide system.

  • GST in India and Around the World:
    Understand how GST operates globally — with comparisons to systems in countries like Canada, Australia, and Singapore — and how India adopted a dual GST model (CGST + SGST/UTGST + IGST).

  • GST Implementation Process:
    Step-by-step explanation of how GST was introduced in India — from Constitutional Amendment 101 (2016), GST Council formation, GST law drafting, to its official rollout on 1st July 2017.

🎯 Learning Outcomes

After completing this session, you’ll be able to:

    • Understand the structure of India’s tax system

    • Explain the concept and need of GST

    • Describe how GST evolved and implemented in India

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