A Taxation and G.S.T. certificate program is designed for tax professionals and students looking to expand their knowledge andboost their careers. This course is approved by ISO and DIPP.
The teaching term runs for 6 weeks. Weekly Assessment done on Saturdays of each week.
This programme will feature the involvement of experienced Tax and G.S.T. practitioners/ academicians.

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CA Poonam Gandhi
Practicing CA


  • Course developed by learned academicians and practicing lawyers
  • Audio Video Presentations along with Electronic material, which can be printed for references
  • Essay form Weekly Report
  • Study Material
  • Pendrive with all the study material and Video Lectures
Students will get Certificate and Letter Head Report Card.
Assured Job Opportunity with top Firms like Seths & Associates and Sui Juris Law Firm(Supreme Court), based on performance.

DURATION - 6 weeks

FEES - 4000 INR



  • Definition and Understanding
  • Characteristics
  • Taxation Stricture
  • Direct and Indirect tax
  • Basic Terms in Taxation
  • Income tax Income Tax Slabs
  • Default of Payment of Income Tax
  • Income Tax Returns
  • Tax Exemption PAN
  • TDS(Tax deduction at sources)
  • Income Tax Act 1961

Goods and Services Tax

Constitutional Background of GST, Concepts of GST & Definitions in GST.

  • Existing Indirect tax subsumed in GST
  • Goods outside the purview of GST
  • Dual model of GST
  • Fundamentals regarding SGST, CGST, IGST, UTGST
  • Definitions under CGST, IGST with cases.

Taxable event, Time of Supply and Place of Supply, Composite & mixed supply, non-taxable supply, exempt supply, works contract, exempted supply.

  • Meaning of Supply
  • Scope of supply under Schedule-I, II, III
  • Composite Supply, Mixed Supply
  • Power of Govt. to grant exemption.
  • Composition Levy, Composition Rule, Persons not eligible for Composition Scheme.
  • Time of supply of Goods and Services.

Classification, HSN, SAC

  • Classification of Goods and Services (HSN).
  • Service Accounting Code (SAC)

Valuation under GST, Valuation rule

  • Interstate Supply, Intra State Supply, (i.e. Sec-7 up to Sec-12 of IGST Act).
  • Transaction value (Sec-15).
  • Exclusion and inclusion in transaction value.
  • Valuation Rules.
  • Valuation w.r.t. free supply, captive consumption etc.

Input Tax Credit

  • Eligibility and condition for availing Input tax credit.
  • Apportionment of credit.
  • Reversal of credit (Different situations)
  • Adjustment of Credit.
  • Credit in case of Job work.
  • Manner of recovery of credit.
  • Special circumstances of availing credit

Basic Procedures- Registration, Invoice, Bill of supply, E way Bills etc.

  • Persons liable for registration.
  • Persons not liable for registration.
  • Deemed registration.
  • Casual taxable person.
  • Amendment of registration.
  • Cancellation of registration.
  • Revocation of registration.

Records and Returns

A. Records:
  • Tax Invoice, Bill of supply, Debit note, Credit note.
  • CGST rules on invoice.
B. Accounts and accounting entries:
  • Sample list of accounting entries.
C. Returns:
  • Types of return on the basis of CGST return rule.
  • Annual return u/s – 44.
  • Final return u/s – 45.
  • Return related rules.

Zero Rated Supplies, Imports and Exports

  • Zero rated Supply.
  • GST w.r.t Import i.e. CVD, SAD.
  • GST w.r.t Export.

Payment and Refunds

  • List of Forms.
  • Procedures.
  • Payment of Tax.
  • Payment of Interest and Penalty.
  • TDS, TCS etc.
  • Refund of GST u/s- 54.


  • Self-Assessment u/s- 59
  • Scrutiny of Return u/s- 61
  • Provisional Assessment u/s- 60
  • Assessment of non-registered person u/s- 63
  • Summary Assessment u/s- 64


  • Audit by tax authorities u/s- 65.
  • Special Audit u/s- 66.
  • CGST rules on Audit
  • Role of Cost and Management Accountants.


  • Tax paid in excess / less.
  • Tax paid erroneously.
  • Tax collected and not paid to Govt.
  • Recovery of tax.
  • Demand and recovery rules.

Adjudication and appeal

  • Appeal to Appellate Authority under different situations ( U/S- 107 to 118)
  • /
  • Revisional Authority.
  • Appellate Tribunal.
  • Appeal to High court / Supreme Court
  • Demand and recovery rules.

Penalties and Prosecutions

  • Penalty provision u/s- 122 to 138 along with Cognizance upto compounding of offence.

Advance Ruling

  • Authority of Advance Ruling.
  • Procedures u/s- 96 up to 106.

Job Work

  • Job work procedure u/s- 143 along with Cases.


  • Detail provisions u/s- 171 with cases.
  • Procedures u/s- 96 up to 106.


  • Detail provisions u/s- 171 with cases.

Miscellaneous Provisions

  • Reverse charge.
  • Electronic Commerce Operator.

Case studies on specific Chapters involving real life scenarios

  • Compliance procedure.
  • Other miscellaneous topics u/s- 144 up to 170