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📌 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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📌 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?
📌 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?