What You'll Learn
Goods and Services Tax (GST)
Supply
Composite and mixed supplies
Charge of GST
Place of Supply
Exempt supplies
Time of Supply
Value of Supply
Input Tax Credit (ITC)
GST registration and compliance
Tax Invoices, Credit Notes and Debit Notes
Accounts, Records and E-Way Bills
Payment of GST and electronic ledgers
E-Commerce Transactions
GST Returns
Import and Export under GST
GST Refunds
GST Assessment and Audit
Inspection, Search, Seizure and Arrest
COURSE CURRICULUM
MODULE 1 – GST: Supply, Levy & Valuation
Chapter 1 – Supply under GST
- Meaning and scope of supply
- Taxable supply
- Supply of goods and services
- Composite supply
- Mixed supply
- Activities treated as supply
- Activities not treated as supply
Chapter 2 – Charge of GST
- Levy of GST
- CGST, SGST, IGST
- Reverse Charge Mechanism
- Composition Levy
- Exemptions from levy
- Special provisions
Chapter 3 – Place of Supply
- Place of supply of goods
- Place of supply of services
- Domestic transactions
- Imports and exports
- Inter-State and intra-State supplies
Chapter 4 – Exemptions from GST
- Exempt supplies
- Conditional exemptions
- Specific exemptions
- Exemption notifications
- Impact of exemption on ITC
Chapter 5 – Time of Supply
- Time of supply of goods
- Time of supply of services
- Reverse charge
- Changes in tax rates
- Vouchers
- Interest, late fees and penalties
Chapter 6 – Value of Supply
- Transaction value
- Inclusions and exclusions
- Discounts
- Related-party transactions
- Valuation rules
- Special valuation provisions
MODULE 2 – GST: ITC & Compliance
Chapter 7 – Input Tax Credit
- Eligibility for ITC
- Conditions for claiming ITC
- Blocked credits
- Apportionment of ITC
- ITC on capital goods
- Reversal of ITC
- Input Service Distributor
- Utilisation of ITC
Chapter 8 – Registration
- Persons liable for registration
- Compulsory registration
- Threshold limits
- Registration procedure
- Amendment
- Cancellation
- Revocation
- Special provisions
Chapter 9 – Tax Invoice, Credit & Debit Notes
- Tax invoice
- Bill of supply
- Receipt voucher
- Payment voucher
- Credit note
- Debit note
- E-invoicing
Chapter 10 – Accounts & Records; E-Way Bill
- Maintenance of accounts
- Records
- Electronic records
- Retention period
- E-Way Bill
- Generation and validity
- Special situations
Chapter 11 – Payment of Tax
- Electronic cash ledger
- Electronic credit ledger
- Electronic liability register
- Payment procedures
- Challans
- Interest
- TDS/TCS under GST
Chapter 12 – Electronic Commerce Transactions
- E-commerce operators
- Tax collection at source
- Registration
- Responsibilities of e-commerce operators
- Special GST provisions
Chapter 13 – Returns
- GST return framework
- GSTR forms
- Monthly/quarterly returns
- Annual return
- Reconciliation
- Late filing
- Amendment and correction of returns
MODULE 3 – GST: International Transactions, Assessment & Litigation
Chapter 14 – Import & Export under GST
- Import of goods and services
- Export of goods and services
- Zero-rated supply
- LUT/Bond
- IGST on imports
- Deemed exports
Chapter 15 – Refunds
- Eligibility for refund
- Refund of excess tax
- Export refunds
- Refund of accumulated ITC
- Application procedure
- Time limits
- Unjust enrichment
Chapter 16 – Job Work
- Meaning of job work
- Principal and job worker
- Movement of goods
- ITC on inputs and capital goods
- Job-work procedures
- Returns and compliance
Chapter 17 – Assessment & Audit
- Self-assessment
- Provisional assessment
- Scrutiny
- Best judgement assessment
- Summary assessment
- GST audit
- Special audit
Chapter 18 – Inspection, Search, Seizure & Arrest
- Inspection
- Search
- Seizure
- Arrest
- Powers of authorities
- Safeguards and procedures
Chapter 19 – Demands & Recovery
- Determination of tax
- Tax short-paid/not paid
- Interest and penalty
- Recovery procedures
- Liability and consequences
Chapter 20 – Liability to Pay in Certain Cases
- Transfer of business
- Company liquidation
- Directors’ liability
- Partners’ liability
- Agents
- Other specified persons
Chapter 21 – Offences, Penalties & Ethical Aspects
- GST offences
- Penalties
- Prosecution
- Compounding
- Evasion
- Ethical responsibilities
Chapter 22 – Appeals & Revision
- First appeal
- Appellate Tribunal
- Revision
- Appeal procedures
- Time limits
- Powers of appellate authorities
Chapter 23 – Advance Ruling
- Meaning
- Questions eligible for advance ruling
- Authority
- Application
- Procedure
- Binding nature
- Appeal
Chapter 24 – Miscellaneous Provisions
- Electronic commerce
- Anti-profiteering-related provisions
- Transitional provisions
- Other miscellaneous GST matters
MODULE 4 – Customs & Foreign Trade Policy
Part A – Customs
Chapter 1 – Levy & Exemptions from Customs Duty
- Basic concepts of Customs
- Customs Act framework
- Levy of customs duty
- Exemptions
- Types of customs duties
- Customs authorities
Chapter 2 – Types of Duty
- Basic Customs Duty
- IGST
- Social Welfare Surcharge
- Anti-dumping duty
- Safeguard duty
- Countervailing measures
- Other applicable duties
Chapter 3 – Classification of Imported & Export Goods
- Classification principles
- Tariff classification
- Rules of interpretation
- HSN
- Classification disputes
Chapter 4 – Valuation under Customs Act
- Transaction value
- Valuation rules
- Import valuation
- Export valuation
- Related-party transactions
- Additions to transaction value
Chapter 5 – Importation & Exportation of Goods
- Import procedures
- Export procedures
- Bill of Entry
- Shipping Bill
- Customs clearance
- Customs documentation
- Prohibited/restricted goods
Chapter 6 – Warehousing
- Warehousing provisions
- Types of warehouses
- Bonded warehouses
- Warehousing procedures
- Removal of warehoused goods
- Interest and duty implications
Chapter 7 – Refund
- Refund of customs duty
- Application procedure
- Time limits
- Unjust enrichment
- Refund mechanisms
Part B – Foreign Trade Policy
Chapter 8 – Foreign Trade Policy
- Introduction to FTP
- Objectives of FTP
- Import/export framework
- Export promotion
- Authorisations
- Export incentives
- Advance Authorisation
- EPCG
- Duty Drawback
- RoDTEP
- Deemed exports
- Export promotion schemes
What Our Students Say
FREQUENTLY ASKED QUESTIONS
How long is the course?
The course includes 30+ hours of HD video lectures, practical assignments, real-world case studies, and downloadable resources. Since you’ll receive lifetime access, you can complete the course at your own pace without any time restrictions.
Will I get a certificate?
Yes. Upon successfully completing the course, you’ll receive an Industry-Recognized Certificate of Completion that you can add to your resume, LinkedIn profile, or professional portfolio.
Is this course suitable for beginners?
Absolutely. This course is designed for beginners, commerce students, working professionals, CA/CMA aspirants, finance executives, accountants, and business owners. Every concept is explained from the fundamentals to advanced practical applications.
Can I watch this course on mobile?
Yes. You can access the course anytime through our Learning App or on your laptop, desktop, or tablet. Your learning progress is automatically synchronized across all devices.
Is access included?
Yes. Once enrolled, you’ll receive 1 Year to all course videos, study materials, assignments, future updates, and any newly added content at no extra cost.
Do I get study material or notes?
Yes. Along with the video lectures, you’ll receive:
- Comprehensive PDF Notes
- Practical Excel Templates
- Cost Sheet Formats
- Case Study Files
- Assignment Worksheets
- Practice Questions
- Downloadable Reference Material