St. George's College, Aruvithura

Certified GST Practitioner

Course Type: Certificate Course
Course Category: Self-Financing

CERTIFICATE COURSE -3

Certified GST Practitioner

COURSE	DETAILS
CODE	SGC/CERT/GST003
TITLE	CERTIFIED GST PRACTITIONER
TOTAL HOURS	90

	COURSE OUTCOMES
1	Increase employability skills for accounting sector job roles.
2	Knowledge in different accounting software.
3	Familiar with capital market account opening, Trading, client services etc.
4	Improve interactive skills Increase communication
5	Knowledge about various accounting sectors and services
6	Awareness about Basic duties of accountants and their Roles
7	Capability for Return Filing and Auditing

SYLLABUS:

Module 1- Understanding GST Concepts (20 Hours)

GST- Journey of GST in India – Factors leads to GST, Supply – Types of supply, Place of Supply, components of GST, Framework of GST in India, GST Council, practical problems of value of supply, place of supply and types of supply

Module 2 - Incidence of Taxation (10 Hours)

CGST, IGST, SGST AND UTGST, Calculation of Value of supply, place of supply, Input Tax, Output tax

Module 3 – GST Registration Rules and Regulations (15 Hours)

GST registration, compulsory and voluntary registration, Procedure for Registration, Application, verification and approval of registration, Registration of NRI and casual taxable person, amendment and cancellation of registration

Module 4 - Calculation of Tax Liability (10 Hours)

Output tax, Input tax, Input Tax Credit, total liability, Tax liability, Reverse charge mechanism, Composite Tax, value of supplies, Exempted supply

Module 5 – Maintenance of books of accounts (15 hours)

E ledgers – Electronic Credit ledger, electronic liability register, Electronic cash ledger, Tax Invoice, Bill of Supply, Vouchers, Delivery Chellan , GST Returns

Module 6 – payment under GST (20 Hours)

Tax payment- IGST, CGST, UTGST, SGST, Advance pay, Refund, Registration, Reverse pay

4. EXAMS, ATTENDANCE, INTERSHIP AND CREDITS

4.1 ATTENDANCE

75 % Attendance Required for Appearing the Exam

4.2 CREDIT DISTRIBUTION

Total 30 Credits