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Certificate in GST (Goods and Services Tax)

Certificate in GST (Goods and Services Tax)

Course Overview

The Certificate in GST provides a comprehensive understanding of Goods and Services Tax. The course covers GST laws, compliance, filing returns, and taxation principles. It equips professionals with the skills needed for effective GST management and ensures adherence to regulatory standards.

Duration:

  • 3 to 6 months depending on the institution and course intensity.

Syllabus (Semester-wise):

A Certificate in GST course is designed to provide professionals and students with comprehensive knowledge of the Goods and Services Tax (GST) regime in India, including its applicability, compliance requirements, and practical implementation.

Semester 1:

  • Introduction to GST: Overview of GST in India, its evolution, features, and the dual GST model adopted by India.

  • GST Law & Principles: Basic concepts of supply, time of supply, place of supply, and valuation of goods and services under GST.

  • GST Registration: Understanding the process of GST registration, cancellation, and amendments.

  • Input Tax Credit (ITC): Concept of input tax credit, eligibility, and conditions for claiming ITC, reversals, and restrictions.

  • GST Returns: Filing of GST returns such as GSTR-1, GSTR-2A, GSTR-3B, GSTR-9 (Annual Return), and GSTR-9C (Audit Return).

Semester 2:

  • GST Payment and Refunds: Understanding GST payment procedures, the electronic ledger system, and refunds under GST.

  • GST in E-Commerce: Impact of GST on e-commerce transactions, TCS (Tax Collected at Source), and compliance for online sellers.

  • GST Audit and Assessment: Conducting GST audits, assessing compliance, and responding to notices from authorities.

  • GST and Input Services Distribution (ISD): Understanding the concept of ISD, procedures for distribution of credit, and compliance requirements.

  • Practical Training/Project: Real-time GST return filing, handling notices, compliance with GST regulations, and practical case studies.

Average Fees:

  • ₹8,000 to ₹30,000 depending on the institution, location, and available resources.

Exams to Attend:

Students must pass internal exams conducted by the institution, which include practical exercises and case studies. In some cases, institutions may collaborate with GST authorities for certification. The GST Practitioner Exam conducted by the GST Council is an additional exam for professionals looking to practice as GST consultants.

Ten Most Ranking Institutions Combined Ranking in India:

  1. Indian Institute of Taxation, New Delhi

  2. Institute of Chartered Accountants of India (ICAI), New Delhi

  3. National Academy of Customs, Excise & Narcotics (NACEN), Faridabad

  4. Symbiosis Centre for Distance Learning (SCDL), Pune

  5. The Institute of Cost Accountants of India (ICMAI), Kolkata

  6. TaxGuru Edu, Mumbai

  7. EduPristine, Mumbai

  8. NIIT, New Delhi

  9. National Institute of Financial Management (NIFM), Faridabad

  10. Amity University, Noida

Top Ten Institutions in Kerala:

  1. Institute of Chartered Accountants of India (ICAI) – Kochi

  2. National Institute of Tax Studies (NITS), Thiruvananthapuram

  3. Cochin University of Science and Technology (CUSAT), Kochi

  4. Rajagiri College of Social Sciences, Kochi

  5. Kerala University, Thiruvananthapuram

  6. Sacred Heart College, Ernakulam

  7. Farook College, Kozhikode

  8. St. Teresa’s College, Kochi

  9. Mahatma Gandhi University, Kottayam

  10. Mar Ivanios College, Thiruvananthapuram

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