Vocational Course - GST Return Filing (B.Com)

Practical GST registration, invoicing and filing of GST returns on the portal.

6 MonthsDuration 5Chapters23Topics

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Syllabus · पाठ्यक्रम

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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

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)

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.