1. Introduction to GST

• Basics of GST: History and objectives
• Tax structure before GST (VAT, Service Tax, Excise, etc.)
• Types of GST: CGST, SGST, IGST, and UTGST
• GST Council and its roles

2. GST Registration

• Who needs to register for GST?
• GST registration process (regular and composite schemes)
• Voluntary registration
• Cancellation and revocation of registration

3. GST Returns Filing

• Overview of GST returns
• Types of GST returns (GSTR-1, GSTR-3B, GSTR-9, etc.)
• Filing process and deadlines
• Common errors and how to rectify them

4. Input Tax Credit (ITC)

• Eligibility for ITC
• Conditions for claiming ITC
• Reversal of ITC
• ITC reconciliation and matching

5. GST Invoicing

• Essentials of a GST-compliant invoice
• Types of invoices: Tax invoice, Bill of Supply, Debit/Credit notes
• Time and place of supply rules
• E-invoicing under GST

6. GST Composition Scheme

• Eligibility for composition scheme
• Tax rates under the composition scheme
• Compliance requirements
• Transition to/from the composition scheme

7. Reverse Charge Mechanism (RCM)

• What is RCM and when is it applicable?
• Goods and services covered under RCM
• Accounting and compliance for RCM

8. GST on E-Commerce

• GST compliance for e-commerce operators
• Tax collection at source (TCS) provisions
• Reporting requirements for e-commerce businesses

9. GST Audits and Assessments

• Types of GST audits: Departmental and special audits
• Audit process and documentation
• Handling notices and appeals
• GST assessments and penalties

10. GST Refunds

• Eligibility for refunds under GST
• Types of refunds (export, ITC, etc.)
• Refund application process
• Common mistakes to avoid in refund claims

11. GST Compliance and Technology

• Using GSTN (Goods and Services Tax Network)
• GST software tools (Tally, ClearTax, etc.)
• E-Way bills: Creation, validity, and compliance

12. GST in Special Sectors

• GST for small businesses and MSMEs
• GST for exporters and SEZs
• GST in the real estate and construction sector
• GST on services (transport, IT, healthcare, etc.)

13. GST Updates and Amendments

• Recent changes in GST laws
• Understanding GST-related notifications and circulars
• Impact of budget announcements on GST

14. Practical Training

• Hands-on practice with GST return filing
• Case studies on GST compliance
• Common scenarios and problem-solving
• Role-playing exercises for client consultation