Mastering GST: A Complete Guide to Goods and Services Tax Compliance

Table of Contents:

1. Introduction to GST
   • What is GST?
   • Overview of the GST Law in India
   • Benefits of GST for Businesses and Consumers
   • Course Objectives
2. Understanding the Structure of GST
   • Components of GST: CGST, SGST, IGST, and UTGST
   • GST Slab Rates and Their Implications
   • Input Tax Credit (ITC) Mechanism
   • GST Registration: Who Needs to Register?
3. GST Registration Process
   • Who is Liable to Register Under GST?
   • Step-by-Step Guide to GST Registration
   • Documents Required for GST Registration
   • Voluntary Registration Under GST
   • Cancellation and Revocation of GST Registration
4. GST Invoicing and Documentation
   • Key Elements of a GST Invoice
   • Types of GST Invoices: Tax Invoice, Bill of Supply
   • Importance of Maintaining Proper Documentation
   • E-Way Bill: What It Is and How It Works
   • Record Keeping for GST Compliance
5. Filing GST Returns
   • Types of GST Returns: GSTR-1, GSTR-2, GSTR-3B, GSTR-4, etc.
   • Understanding the Due Dates for Filing Returns
   • Step-by-Step Guide to Filing GSTR-1 and GSTR-3B
   • Annual Return Filing (GSTR-9)
   • Rectification and Amendment of GST Returns
6. Input Tax Credit (ITC)
   • What is Input Tax Credit?
   • Eligibility and Conditions for Claiming ITC
   • Reversal of ITC and Common Mistakes
   • ITC on Capital Goods and Blocked Credits
   • How to Claim ITC While Filing GST Returns
7. GST Compliance and Penalties
   • Overview of GST Compliance Requirements
   • Consequences of Non-Compliance: Penalties and Late Fees
   • Understanding GST Audits and Assessments
   • Rectifying Errors in GST Returns
   • Appeal and Refund Process in GST
8. GST for Different Sectors
   • GST for E-Commerce Businesses
   • GST for Exporters and Importers
   • GST for Small Businesses and Composition Scheme
   • GST for Service Providers
   • Sector-Specific GST Compliance (e.g., Real Estate, Manufacturing)
9. Advanced GST Topics
   • GST on Reverse Charge Mechanism (RCM)
   • Place of Supply and Time of Supply Rules
   • GST on Mixed and Composite Supply
   • Anti-Profiteering Rules Under GST
   • GST Litigation and Dispute Resolution
10. Practical Examples and Case Studies
    • Real-Life GST Filing Scenarios
    • Practical Examples of ITC Calculation
    • Common GST Issues Faced by Businesses
    • How to Resolve Disputes with GST Authorities
    • Case Studies on Successful GST Implementation
11. Using GST Software for Filing
    • Introduction to Popular GST Filing Software
    • Benefits of Automating GST Compliance
    • How to Use Software for GST Return Filing
    • Integrating GST Software with Accounting Systems
    • Troubleshooting Common Software Issues
12. Resources and Further Learning
    • GST Helplines and Government Resources
    • Recommended Websites and Tools for GST Compliance
    • GST Amendments and Updates: How to Stay Informed
    • Best Practices for Continuous GST Learning
    • Networking with GST Professionals and Communities
13. Conclusion
    • Recap of Key GST Concepts
    • Tips for Staying Compliant with GST
    • Encouraging Further Learning and Certification
    • Final Thoughts and Best Practices for Businesses