Module 1 – Introduction to GST

• Introduction to GST
• Meaning and concept of GST
• Objectives of GST
• Features of GST
• Advantages of GST
• GST structure in India
• GST terminology

Module 2 – Types of GST

• CGST
• SGST
• IGST
• UTGST
• Intra-State Supply
• Inter-State Supply
• Tax calculation basics

Module 3 – GST Registration

• Who needs GST registration
• GST registration process
• GSTIN
• PAN and GST
• Registration documents
• New registration
• Amendment of registration
• Cancellation of registration

Module 4 – GST Tax Rates

• GST rate structure
• Taxable goods and services
• Exempt supplies
• Nil-rated supplies
• Composition-related basics
• HSN and SAC codes

Module 5 – HSN & SAC

• Introduction to HSN
• HSN codes for goods
• SAC codes for services
• Finding appropriate codes
• HSN/SAC in invoices
• Practical examples

Module 6 – GST Invoicing

• GST Tax Invoice
• Bill of Supply
• Debit Note
• Credit Note
• Invoice numbering
• Mandatory invoice details
• GST rate and tax calculation
• E-invoice basics

Module 7 – Input Tax Credit

• Meaning of ITC
• Eligibility for ITC
• Conditions for claiming ITC
• Blocked credits
• ITC calculation
• ITC reconciliation
• Practical examples

Module 8 – GST Returns

• Introduction to GST returns
• GSTR-1
• GSTR-3B
• GSTR-2B
• Return filing basics
• Sales and purchase data
• Return reconciliation
• Common filing errors

Module 9 – GST Payments

• GST liability calculation
• Electronic Cash Ledger
• Electronic Credit Ledger
• Challan generation
• Tax payment
• Interest and late fees
• GST payment records

Module 10 – Reverse Charge Mechanism

• Meaning of RCM
• RCM applicability
• RCM transactions
• Tax payment under RCM
• Input Tax Credit under RCM
• Practical RCM entries

Module 11 – Composition Scheme

• Meaning of Composition Scheme
• Eligibility
• Registration
• Tax calculation
• Restrictions
• Composition returns
• Practical examples

Module 12 – E-Way Bill

• Introduction to E-Way Bill
• Applicability
• E-Way Bill generation
• Required details
• Validity
• Cancellation
• Updating vehicle details
• Practical examples

Module 13 – E-Invoicing

• Introduction to E-Invoicing
• Applicability
• Invoice Reference Number
• QR Code
• IRN generation
• E-invoice workflow
• Common errors

Module 14 – GST in Tally Prime

• GST configuration in Tally Prime
• Company GST details
• GST ledgers
• Tax rates
• HSN/SAC configuration
• GST sales entries
• GST purchase entries
• CGST, SGST and IGST entries

Module 15 – GST Reports in Tally

• GST tax analysis
• GSTR-1 report
• GSTR-3B report
• Input Tax Credit reports
• Purchase and sales reports
• GST reconciliation
• Exporting GST reports

Module 16 – GST Portal Practical

• GST Portal overview
• Login and dashboard
• Registration services
• Return filing
• Challan generation
• Payment tracking
• Downloading GST documents
• Viewing notices and communications

Module 17 – GST Accounting & Reconciliation

• Sales reconciliation
• Purchase reconciliation
• ITC reconciliation
• Books vs GST returns
• Invoice matching
• Identifying mismatches
• Corrective entries

Module 18 – GST Notices & Compliance

• GST notices
• Responding to notices
• Late filing
• Interest and penalties
• Basic compliance requirements
• Record keeping
• GST audit basics

Module 19 – Practical GST Projects

Students will practice:

• GST Registration Case Study
• GST Invoice Preparation
• CGST/SGST Calculation
• IGST Calculation
• Purchase with GST
• Sales with GST
• Input Tax Credit Calculation
• RCM Transactions
• E-Way Bill Case Study
• GST Entries in Tally Prime

Module 20 – Final GST Practical Project

Complete GST Accounting & Compliance Project

• Create a business case
• Configure GST
• Record purchase transactions
• Record sales transactions
• Calculate GST
• Apply ITC
• Prepare GST reports
• Reconcile purchase and sales data
• Prepare return-related data
• Generate final accounting reports