Certified GST Practitioner

St-George-s-College-Aruvithura
  • 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

Internal

Exam

Practical

Internship

4 Credits

12 Credits

12 Credits

4 Credits

 

 

 

 

4.3 ELIGIBILITY FOR CERTIFICATE

12 Credit Points are required for the Certificate

27 Credit points or more = A plus

24-27 Credit Points = A

20- 24 Credit Points = B

16-20 Credit Points = C

12-16 Credit Points = D