Best GST and TDS Course

GST and TDS Course Module

Course ModuleDirect TAX : 3 months
Week 1 Basic Concepts and Definitions - Income Tax Act, 1961
1.1 Tax evasion, tax avoidance, tax planning/ management
1.2 Background, Concept, and Mechanism of Income Tax
1.3 Definitions, Concept of Income, Assesses, Previous Year, Assessment Year
1.4 Basis of Charge
1.5 Scope of Total Income

Week 2 Residential Status and Incomes Exempt from Tax
2.1 Residential Status and incidence of tax
2.2 Incomes Exempt from Tax

Week 3 Income from Salaries
3.1 Basis of Charge of Income from Salaries
3.2 Allowances
3.3 Perquisites
3.4 Computation of Income from Salary

Week 4 Income from House Property
4.1 Basis of Charge of Income from House Property
4.2 Gross Annual Value
4.3 Deductions under Section 24
4.4 Computation of Income from House Property

Week 5 Profits and Gains of Business or Profession
5.1 Basis of Charge of Profits and Gains of Business or Profession
5.2 General Principles Governing income from business
5.3 Deductions under Section 30 to 44DB
5.4 Computation of Profits and Gains of Business or Profession

Week 6 Capital Gains
6.1 Basis of Charge of Capital Gains
6.2 Concept of Capital Asset
6.3 Capital gains exempt from tax and allowable deductions
6.4 Computation of Short term and Long term capital gains

Week 7 Income from Other Sources
7.1 Basis of Charge of Income from Other Sources
7.2 Dividend, Interest on Securities
7.3 Deductions
7.4 Computation of Income from Other Sources

Week 8 Deductions from Gross Total Income
8.1 Essential Rules governing deductions
8.2 Deductions under Sections 80C to 80U

Week 9 Clubbing of Income and Set-off & Carry Forward of Losses
9.1 Income of other persons included in Assesses Total Income
9.2 Set off and Carry Forward of Losses

Week 10 Return of Income and Assessment
10.1 Filing of Returns
10.2 Assessment

Week 11 Advance Payment of Tax and Tax Deduction/Collection at Source
11.1 Advance Payment of Tax
11.2 Tax Deduction at Source
11.3 Tax Collection at Source

Week 12 Computation of Taxable Income of Individuals
12.1 Tax Incidence on Individuals
12.2 Computation of Taxable Income and Tax Liability of individuals.

Week 13 Computation of Taxable Income of Companies
13.1 Computation of Taxable Income and Tax Liability of Companies
13.2 Minimum Alternate Tax

Week 14 Appeals and Revisions
14.1 Income tax authorities
14.2 Appellate hierarchy
14.3 Revisions

Week 15 Tax Planning
15.1 Setting up of a new business
15.2 Specific Managerial decisions


Course Module GST : 3 Months
The standard topics covered under training are,
Week1: Taxation and GST Basics
1.    What is Tax
2.    What are Direct and Indirect Tax
3.    What is GST
4.    GST History
5.    GST Challenges
6.    GST Benefits
7.    Drawbacks of GST
8.    Why GST
9.    Types of GST Models
10.    Destination Consumption and Origin-based GST
11.    GST Types
12.    GST Deposit Chain or Flow
13.    Calculating GST

Week 2: GST Concepts and Basics
1.    GST Terms
2.    GST Taxable Event
3.    GST Rate
4.    Threshold Limits
5.    GST Aggregate Turnover
6.    GST Exempt Supply
7.    Zero-rated supply
8.    GSTN Electronic Ledger
9.    GST Input Tax Credit (ITC)
10.    GST Composition Scheme or Levy
11.    GST Reverse Charge Mechanism
12.    Input Service Distributor (ISD)
13.    GST Supply (Principal, Composite, and Mixed)
14.    GST Value of Supply
15.    GST Time of Supply
16.    GST Place of Supply (POS)
17.    GST Within State
18.    GST between States or IGST Method
19.    GST Compliance Rating

Week 3: GST Registration
1.    What are Registration and Need
2.    GSTIN
3.    GST Registration Forms
4.    Liable for GST Registration
5.    Compulsory GST Registration
6.    Casual Registration
7.    Non-Resident Person
8.    Physical Verification
9.    Deemed Registration
10.    Voluntary GST Registration
11.    Amendment to GST Registration
12.    GSTIN Cancellation and Revocation
13.    GST Migration for Central Excise/Service Tax Assesses
14.    GSTIN New Registration
15.    GST Transition Provision

Week 4: GST Invoicing
1.    What is an Invoice
2.    GST Invoice Types
3.    GST Tax Invoice
4.    GST Bill of Supply
5.    GST Supplementary and Revised Invoices
6.    GST Invoice Format
7.    GST Invoicing Time limits
8.    Changing GST Invoice
9.    GST Invoice Signing
10.    Goods Transport Agency (GTA)
11.    Goods Transportation without an invoice
12.    Knocked Down Goods
13.    Receipt Voucher
14.    GST Debit Note
15.    GST Credit Note
16.    GST Refunds
17.    GST Refund Rules
18.    GST Accounts and Records to Keep
19.    GST E-way Bill

Week 5: GST Returns
1.    What is a Return
2.    GST Return
3.    GST Returns Types
4.    How to File GST Returns
5.    GST Return Filing Process
6.    GST Outward Supplies Return GSTR-1
7.    GST Inward Supplies Return GSTR-2
8.    GST–3 Monthly Return
9.    GSTR-9 Annual Return
10.    GST Returns for Composition Business (GSTR 4 and 9-A)
11.    GST Returns for Other Businesses (GSTR 5,6,7 and8)
12.    GSTR-10 Return
13.    Simple Returns – Sahaj and Sugam Forms
14.    GST Returns for E-Commerce Company
15.    GSTN Dashboard
16.    Return Filing on GSTN
17.    GST Offline Tool and User Manual
18.    GST Return Filing (Excel and Offline tool)
19.    GST Return Filing with Tally ERP9.0 and Offline Tool

Week 6: Input Tax Credit
1.    ITC Entitlement Conditions
2.    Utilization of GST ITC
3.    Other ITC Scenario
4.    CENVAT and VAT Credit
5.    GST Input Tax Credit Time Limit
6.    GST Input Tax Credit Rules

Week 7: GST Valuation
1.    GST Valuation
2.    Valuation of goods and services for a consideration
3.    Valuation of goods and services without a consideration
4.    Value of Supply of Services in Case of Pure Agent
5.    GST Valuation Rules

Week 8: GST Legal Provisions
1.    Anti-Profiteering
2.    GST Provisional Assessment
3.    GST Recovery
4.    GST Audit
5.    Appeals in GST
6.    Inspection, Search, and Seizure in GST
7.    GST Advance Ruling Mechanism

Week 9: Miscellaneous
1.    CGST ACT
2.    IGST and IGST Act
3.    UTGST and UTGST Act
4.    GST in Different Industries or Sectors
5.    GST Rates for Goods and Services
6.    GST Updates