The objective of this course is to gain knowledge of the provisions of Goods and Service Tax as mentioned below.
CGST- Basic Knowledge, Legal Framework of CGST, Procedure for registration under CGST
Composition levy, Levy and Collection of Tax, Payment of Tax
Time, Value and Types of Supply, Exemptions from GST, Input Tax Credit
Reverse Charge Mechanism, Tax Refund, Administration, Tax Assessment and Audit
Maintenance of Records and E-ways, Filing of Tax Return, Demand, Recovery and Liability to tax
Note- The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless