Your roadmap · आपका रोडमैप
- 1
Admission & first meetingप्रवेश और पहली मुलाकातEnquire at your nearest NDSS centre, meet the teacher, fix the batch time and get your study material.
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Part 1 of the syllabusपाठ्यक्रम भाग 1Unit-wise coaching with notes and doubt classes.
GST Basics and RegistrationTax Invoice and E-way BillInput Tax Credit
- 3
Part 2 of the syllabusपाठ्यक्रम भाग 2Unit-wise coaching with notes and doubt classes.
GST ReturnsPayment and Compliance
- 4
Unit tests & assignmentsयूनिट टेस्टRegular tests in the university / board pattern.
- 5
Semester 3 exam (university / board)विश्वविद्यालय / बोर्ड परीक्षाPrevious papers and full revision before the exam.
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Online tests & resultऑनलाइन टेस्ट और रिज़ल्टTake the tests online; your marks and result show in your student login and at the centre.
Syllabus · पाठ्यक्रम
1 subject · 5 chapters · 23 topics
01GST Basics and Registration
5 topics+
- Structure of GST: CGST, SGST, UTGST and IGST
- GSTIN format
- Registration thresholds
- Registration on the GST portal
- Composition scheme
02Tax Invoice and E-way Bill
5 topics+
- Contents of a tax invoice
- HSN and SAC codes
- Intra-state and inter-state supply
- Credit and debit notes
- E-way bill generation
03Input Tax Credit
4 topics+
- Conditions for claiming ITC
- GSTR-2B and matching
- Blocked credits
- Order of utilisation of ITC
04GST Returns
5 topics+
- GSTR-1: outward supplies
- GSTR-3B: summary return and payment
- QRMP scheme
- GSTR-9 annual return
- Late fee and interest
05Payment and Compliance
4 topics+
- Electronic cash, credit and liability ledgers
- Challan PMT-06
- Computing net tax payable
- Record keeping and notices
About this course
You will be able to
- Explain the GST structure, GSTIN and registration process
- Prepare GST tax invoices with correct CGST, SGST and IGST
- Calculate input tax credit and net tax payable in cash
- Prepare GSTR-1 and GSTR-3B and know their due dates
- Pay GST through the electronic cash ledger and maintain compliance
Who it is for
- B.Com students (General and Accounting & Taxation streams) of Semester 3 under the UP State Universities NEP 2020 syllabus
- Students who want to work as GST assistants in CA firms, shops and businesses
What you need
- Basic accounting knowledge
- Computer with internet (practice at the centre)
Online tests & result
Practice and unit tests online; marks and result show in your student login and at the centre.
Student login →
Questions
Do we file real returns?
Students practise on the GST portal's offline tools and sample data; real returns are filed only for genuine businesses with their consent.
Is the course updated for GST changes?
Yes, notes are updated for changes in rates, forms and due dates notified by the GST Council and CBIC.
Which syllabus does the course follow?
It follows the UP State Universities NEP 2020 common minimum syllabus for B.Com. Where your own university's syllabus differs, the centre teaches as per your university syllabus and papers.
