GST Practitioner Course – Detailed Syllabus (3 Months)

Module 1: Introduction to GST

• GST overview & objectives
• Types of GST – CGST, SGST, IGST, UTGST
• GST applicability & threshold limits
• Goods vs Services

Module 2: GST Registration

• GST registration process
• Types of registration (Regular, Composition, Casual)
• Documents required
• GSTIN structure
• Amendment & cancellation of registration

Module 3: GST Invoice & Documentation

• Tax invoice format
• Bill of supply
• Debit & credit notes
• E-invoice basics
• Record keeping & documentation

Module 4: Tax Computation under GST

• Output tax calculation
• GST rate structure
• Place of supply
• Reverse Charge Mechanism (RCM)

Module 5: Input Tax Credit (ITC)

• ITC concept & eligibility
• Blocked credits
• ITC reversal rules
• Matching of ITC with returns

Module 6: GST Returns Filing

• GSTR-1, GSTR-3B
• GSTR-2A & GSTR-2B
• Annual return (GSTR-9)
• Late fees & penalties

Module 7: GST Portal Practical

• GST portal login & navigation
• Online return filing process
• Challan generation & tax payment
• Refund process basics

Module 8: Tally with GST

• GST setup in Tally
• Ledger & stock creation
• GST vouchers in Tally
• GST reports in Tally
• Return data extraction

Module 9: GST Compliance & Audit Basics

• GST compliance rules
• Notices & replies basics
• GST audit overview
• Penalties & interest

Module 10: Practical Training & Case Study

• Real business GST case studies
• Monthly GST working practice
• Error correction & reconciliation
• Practical assignments

Module 11: Final Assessment & Certification

• Practical test
• Viva & project submission
• Course completion certificate