<h3>Module 1.1 &ndash; Basic of GST Overview of Model GST Law</h3> <ul> <li>Principles</li> <li>Important Definitions. (Section 2)</li> <li>Why GST is Necessary?</li> <li>Impact of GST.</li> <li>Benefits/ Demerits.</li> <li>Different Rates of GST.</li> <li>FAQ</li> </ul> <h3>Module 1.2 GST Migration and Registration under Model GST Law with GST Rules &amp; Formats</h3> <ul> <li>Migration of Existing Dealer.</li> <li>Registration Structure under GST.</li> <li>Persons required to be registered.</li> <li>Process of Registration.</li> <li>Amendment in Registration.</li> <li>Cancellation of Registration.</li> <li>Forms for GST Registration</li> <li>GST REG-01- Application.</li> <li>GST REG-02- Acknowledgement.</li> <li>GST REG-06- Certificate.</li> <li>REG-01 to REG-30</li> <li>FAQ</li> </ul> <ul> </ul> <p>&nbsp;</p> <h3>Module 1.3 &ndash; Returns Under GST Section (37-48) with GST Rules &amp; Formats &ndash; 10 Hrs</h3> <ul> <li>Definition &amp; Important Notes to Return.</li> <li>Types of Returns. (Annual Return, First Return, Regular Return)</li> <li>Notice to Return Defaulters.</li> <li>Levy of Late Fee.</li> <li>Goods and Services Tax Practitioners</li> <li>Various Return Form</li> <li>e. GSTR-I, II ,III, 3B</li> <li>FAQ</li> </ul> <h3>Module 1.4 &ndash; Refunds &ndash; Section 54-58 with GST Rule</h3> <ul> <li>Refund of Tax (Section-54)</li> <li>Refund in Certain Cases (Section-55)</li> <li>Interest on Delayed Refunds (Section-56)</li> <li>Consumer Welfare Fund (Section-57)</li> <li>Utilization of Fund (section-58)</li> <li>FAQ</li> </ul> <ul> </ul> <p>&nbsp;</p> <h3>Module 1.5 &ndash; Input Tax Credit &ndash; Section 16-21 with GST Rules</h3> <ul> <li>Eligibility &amp; Conditions for taking ITC (Section-16)</li> <li>Block Credit (Section-17)</li> <li>Availability of Credit in Special Cases (Section-18)</li> <li>ITC for Job Work (Section-19)</li> <li>ITC Distribution by ISD (section-20)</li> <li>FAQ</li> </ul> <h3>Module 1.6 &ndash; Electronic Commerce in GST &ndash; Section 52</h3> <ul> <li>Definitions</li> <li>Collect of Tax at Source &ndash; E Commerce</li> <li>FAQ</li> </ul> <ul> </ul> <p>&nbsp;</p> <h3>Module 1.7 &ndash; Job Work &amp; Composition Levy in GST</h3> <ul> <li>Special Provision for Job Worker</li> <li>Composition Levy Section 10</li> <li>Quarterly Return for Compounding Taxable Person GSTR-4</li> <li>FAQ</li> </ul> <h3>Module 1.8 &ndash; Other Topics &ndash; with GST Rules &amp; Formats</h3> <ul> <li>Payment of Tax, Interest, Penalty and other charges Section 49</li> <li>Interest on delayed payment of tax Section 50</li> <li>Tax Deduction at source Section 51</li> <li>Tax Invoices Section 31</li> <li>Time and Value of Supply Section (12-15) Chapter IV</li> <li>Transitional Provisions Section (139-142) Chapter XX</li> <li>FAQ</li> </ul> <ul> </ul> <p>&nbsp;</p> <h3>Module 1.9 &ndash; Government to Roll out E-way Bill</h3> <p>Identify E-Way Bill Generation Scenarios Under GST</p> <ul> <li>Identify -various movements which take place on daily basis</li> <li>Sale, purchase &ndash; goods sent for repairs, job work, sales return, purchase return, imports and exports</li> <li>Transactions with unregistered dealers etc.</li> </ul> <p><big>Fix Responsibility Fore-Way Bills </big></p> <ul> <li>Agreements with business participants on roles/responsibilities</li> <li>Updating E-Way Bill in case of change in conveyance</li> <li>Breakdown of conveyance</li> <li>Expiry of validity of E-Way Bill</li> <li>Return of goods from customer premises without acceptance, etc.</li> </ul> <p><big>Obtain GST Registration Number </big></p> <ul> <li>Prerequisite for generation of E-Way Bill</li> </ul> <p><big>ID From Transporters </big></p> <ul> <li>Transporter ID needs to be available before goods are dispatched</li> </ul> <p><big>Update Pin Codes </big></p> <ul> <li>Pin codes are mandatory field in E-Way Bill formats</li> </ul> <p>Generation login id password on E-Way Bill portal</p> <p>Assess Personnel Requirement For Generation E-Way Bills</p> <p>Assess Personnel Requirement For Generation E-Way Bills</p> <ul> <li>Manpower which will require to undertake E-Way Bill compliances</li> <li>Additional manpower particularly for initial few months till system stabilizes</li> </ul> <p><big>Stay updated with developments in E-Way Bill</big></p> <ul> <li>FAQ released by the government</li> <li>regular updates from government</li> </ul> <h3>Module 1.10 &ndash; MODEL IGST LAW</h3> <p><big>(Total Chapter IX, Total Section 1-25)</big></p> <ul> <li>Important Definitions. Section 2</li> <li>Determination of Nature of Supply (Section 7-9)</li> <li>Place of Supply of Goods and/or Services (Section 10-14)</li> <li>Zero Rated Supply (Section 16)</li> <li>FAQ</li> </ul> <h3>Module 1.11 &ndash; Annual Return &ndash; GSTR-9</h3> <p>(Total Chapter IX, Total Section 1-25)</p> <ul> <li>What is Annual Return its Objective and Compliance</li> <li>Diffrence Between GSTR-9, GSTR-9A, GSTR-9B and GSTR-9C</li> <li>Who is required to file GSTR-9</li> <li>Challenges in filing GSTR-9</li> <li>How to meet those Challenges</li> <li>Understanding of 6 Parts and 19 Tables of GSTR-9</li> <li>Consequences of not filing GSTR-9</li> <li>Preparation of GSTR-9 filing</li> <li>Processing of GSTR-9 at Department and Post filing Scenario.</li> </ul> <ul> </ul>

<ul> <li> <h3>Module 2.1 Basic Concepts</h3> </li> </ul> <p>&nbsp;</p> <p>Salary</p> <p>House Property</p> <p>Profit and Gains From Business Profession</p> <ul> <li>Capital Gain</li> <li>Other Sources</li> <li>Person V/S Assessee</li> <li>Advance Tax</li> <li>Advance Tax</li> <li>Interest under section 234A/B/C</li> <li>Gross Total Income and Its Components</li> <li>Basic Salary</li> <li>Allowances (Exempted and Non Exempted)</li> <li>Perquisites &ndash;(Valuation)</li> <li>GAV</li> <li>M.Taxes</li> <li>NAV</li> <li>Deduction u/s 24 (Statutory and Interest)</li> <li>Expenses Allowed and Expenses Disallowed</li> <li>Depreciation and Additional depreciation</li> <li>TDS Compliances and computation of business income</li> <li>Expenses allowed on actual basis</li> <li>Cash Payment in excess of Rs.10,000.</li> <li>Payment to related person</li> <li>Deemed income</li> <li>Presumptive income</li> <li>Set off and carry forward of Business Loss</li> <li>Carry Forward of unabsorbed depreciation</li> <li>Maintenance of Books of accounts</li> <li>Audit of Books of accounts</li> <li>Introduction to ICDS</li> <li>Charging Section</li> <li>Intro To Capital Assets, Holding Period and Transfer</li> <li>Full Value Consideration</li> <li>Cost of Acquisition</li> <li>Sec 50C Stamp Value to be adopted as FVC</li> <li>Capital Gain on Transfer of Shares and Debentures</li> <li>Rates of Taxes on Capital Gain</li> <li>Exemption under section 54</li> <li>Set off and Carry Forward of capital loss</li> <li>Income liable under other Sources</li> <li>Deduction Available</li> </ul> <h3>Module 2.2 Deductions Under Chapter Via</h3> <p>Deduction on The Basis Of Payment</p> <p>Deduction on the basis of Income (Home Assignment)</p> <p>Other Deductions</p> <ul> <li>LIC,F.D, PPF, ELS,Tution Fee, House Loan ,NPS, etc (Sec 80C/80CCC/80CCD/80CCE)</li> <li>Medical Insurance (Sec 80 D)</li> <li>Deduction for handicapped dependent (80DD)</li> <li>Deduction for Education Loan Interest (80 E)</li> <li>Deduction for House Loan Interest (80 EE)</li> <li>Deduction for Donation (80G)</li> <li>Deduction for handicapped assessee (Sec 80U)</li> </ul> <h3>Module 2.3 Income Tax Return Preparation</h3> <p>3 ways to prepare Return and filing of Return</p> <p>General Information Required in all type of ITR</p> <p>ITR-1</p> <ul> <li>Filing of return through ITR Utility</li> <li>Filing of Return through Software (Taxman) utility</li> <li>Filing of Return through Tax Cloud Computing System</li> <li>Assessee Type Selection</li> <li>Residential Status</li> <li>Section under which return is to be filed</li> <li>Low Value Assesse but doesn&rsquo;t have Business Income</li> <li>Documents Required for ITR-1 (Form 16/26AS/Bank Statement/Investment Detail)</li> <li>Discussion on Different fields of ITR-1 and Assignment.</li> </ul> <h3>Module 2.4 Income Tax Return Preparation ITR-2</h3> <ul> <li>High value asessessee but no business income</li> <li>26 AS Reconciliation</li> <li>Capital Gain Computation and supporting Documents</li> <li>Demat Account Detail (If Applicable)</li> <li>Bank Statement Detail</li> <li>Income from Other Sources other than Interest</li> <li>Address of properties bearing income</li> <li>Schedule of Set off and carry forward of losses</li> <li>EMI schedule from bank of Housing Loan</li> </ul> <h3>Module 2.5 Income Tax Return Preparation ITR-3</h3> <ul> <li>Assesee having business income</li> <li>26 AS Reconciliation</li> <li>Capital Gain Computation and supporting Documents</li> <li>Demat Account Detail (If Applicable)</li> <li>Bank Statement Detail</li> <li>Income from Other Sources other than Interest</li> <li>Address of properties bearing income</li> <li>Documents Required for ITR-1 (Form 16/26AS/Bank Statement/Investment Detail)</li> <li>Discussion on Different fields of ITR-1 and Assignment.</li> </ul> <h3>Module 2.6 Income Tax Return Preparation</h3> <ul> <li>ITR-4 (Applicable for Assessee who opted for Presumptive income)</li> <li>ITR-5 (Applicable for Assessee other than Individual, HUF, Company and person filing return in ITR 7)</li> <li>ITR-7 (Applicable for Specified Assessee availing Exemption under section 11/12)</li> </ul> <h3>Module 2.7 Income Tax Return Preparation ITR-6 (Applicable for Companies)</h3> <ul> <li>Introduction to Company</li> <li>MAT an Introduction</li> <li>Special Provision Applicable for Companies</li> <li>Depreciation Schedule</li> <li>26 AS Reconciliation</li> <li>Audited Profit and Loss account and Balance Sheet</li> <li>Audit Report</li> <li>Applicability of ICDS and its impact</li> <li>Dividend Distribution Tax</li> </ul> <h3>Module 2.8 Tax Deducted At Sources</h3> <ul> <li>Introduction to TDS</li> <li>Related and other linked provision</li> <li>Lower TDS</li> <li>TDS on Salary (Sec 192)</li> <li>TDS on Interest (Sec 194A)</li> <li>TDS on Commission (Sec 194H)</li> <li>TDS on Professional Services (Sec 194J)</li> <li>TDS on Rent (Sec 194I)</li> <li>TDS on Contract (194C)</li> <li>Section 195 to be read with Section 9 for Non Resident</li> <li>Other provisions of TDS</li> </ul> <h3>Module 2.9 Tax Deducted At Sources</h3> <ul> <li>TDS Payment</li> <li>TDS Return on Taxman Software</li> <li>TDS return Practice on Cloud computing System</li> <li>TDS return through Return Prepare Utility (PPT)</li> <li>Consequences for Non Deposit of TDS</li> <li>Consequences for Non Filing of TDS Return</li> <li>TDS demand and resolution</li> </ul> <h3>Module 2.10 Tax Deducted At Sources</h3> <ul> <li>TRACE online Introduction</li> <li>Downloading the Conso. File from TRACES</li> <li>Filing Correction Statement (Challan Mismatch and PAN Mismatch)</li> <li>Downloading Form 16/16A</li> <li>Registering DSC on TRACE</li> <li>Revised Return</li> <li>Application For TAN</li> </ul>