The Goods & Services Tax Certification Course

Explore the constitutional foundations of GST, including center–state powers, fundamental rights, and legal maxims guiding levy, collection, exemptions, and e-commerce implications.

Explore the scope of supply under the goods and services tax, covering taxable events, who pays the levy, and consideration, with emphasis on deeming transactions and composite supplies.

Explore how to classify goods and services under GST, assign proper chapter headings, apply interpretation rules, and navigate notifications, schedules, and legal precedents for accurate tax rates.

Explore GST exemptions, including definitions, conditions, and consequences of misclaiming exemptions, with key case laws and sector-specific examples like educational institutions, healthcare, merchant exporters, housing societies, and residential rent.

Explore how GST determines the place of supply by analyzing location of the supplier and recipient, movement of goods, and service-specific rules across scenarios.

Master GST valuation by understanding transaction value and related party rules. Learn mandatory inclusions, open market value rules, subsidies, and reimbursements with practical examples.

This lecture explains the GST time of supply for goods and services, guided by sections 12, 13, and 14. It covers invoice date, payment date, and rate changes.

Explore input tax credit under GST, including ITC eligibility for input goods, services, and capital goods. Examine apportionment, block credits, and 180-day and other time limits to claim ITC.

Examine key issues in input tax credit under GST, including ITC on food, water, vehicles, insurance, accommodations, plant and machinery, and construction of buildings, with Safadi and advanced rulings insights.

Learn how job work is treated under GST, including liability on job charges, treatment of inputs and capital goods, and time limits; explore anti profiteering, TDS, TCS, and warranty considerations.

Explore the reverse charge mechanism in GST, covering who pays tax, when credits are claimed, registration rules, import of services, and key exemptions and scenarios.

Explore how the customs act shapes GST on imports and exports, including anti-dumping and countervailing duties, zero-rating exports under section 16, and SEZ/EOU incentives.

Explore FTP benefits like SEIS, MEIS, and star status for exports from India, along with drawbacks and general MSME advantages.

Understand GST registration rules, including compulsory and multi-state requirements, and invoicing essentials like e-invoicing, B2B invoices, and debit/credit notes, with emphasis on maintaining accountant records.

Understand the GST return ecosystem, including GSTR-1, 2A, 3B, 6, 7, ITC, and electronic ledgers; learn filing timelines, amnesty options, and reconciliation to ensure compliant tax payments.

Learn to review financial statements from a GST perspective by testing systems and controls, analyzing balance sheet items, and performing ITC reconciliations for risk mitigation.

Navigate filling annual GST returns and reconciliations with step-by-step guidance on table 4–19, relaxations, and practical issues, ensuring accurate ITC, exemptions, and compliance deadlines.

Explore statutory and compliance audits under GST, including audit types, the shift to self certification, and common issues, with guidance on ITC, ERP reporting, and reconciliation.

Leverage automated tools and technological analytics to ensure GST compliance, automate ITC reconciliation, invoicing, and audits, while integrating ERP, e-invoicing, and data sharing across departments.

Understand movement of goods under the e-way bill, GST reconciliation, and penalties for non-compliance, including detention, seizure, and confiscation, with key thresholds and place of delivery.

Explore refunds under GST section 54 for exports and inverted duty structure, including zero-rated supplies, with timelines, mechanisms, and practical issues. Learn the time limits and interest on delayed refunds.

Explains the GST investigation framework, including inspection, search, summons, arrest, and taxpayer rights and liabilities. Guides on handling inquiries, records, and remedies with emphasis on preparation and corroborating evidence.

Explore the genesis of GST disputes, their sources like exemptions, fake invoicing, mix of supplies, and anti-evasion machinery, and learn practical mitigation strategies.

Explore the GST demand and recovery process, including pre-notice consultation, show cause notices, and appeals, with emphasis on time limits, penalties, and natural justice.

Understand GST assessment types, including self-assessment, provisional and scrutiny audits, and learn how to file, amend, and rectify returns, manage input tax credit, refunds, and compliance questions.

Explore cost control and tax planning in GST, focusing on classification, exemptions, place of supply, valuation, ITC optimization, and dispute avoidance through proactive compliance.