1) Introduction to GST - 20 hours

• Introduction
• Current Taxation System – GST
• Why GST was introduced in India?
• Understanding GST Taxation System
• Dual GST
• Structure of GST
• Taxes Subsumed under GST
• Determination of Tax
• Registration
• GSTIN Structure
• Businesses Liable to Register under GST
• Mandatory Registration
• Process of Registration under GST
• Existing Registration
• New Registration
• New Registration as a Regular Dealer
• Composition Tax Payer Amendment, cancellation and renovation of registration Supply of Goods and Services Scope of Supply
• Place of Supply
• Determining the Place of Supply of Goods
• Determining the Place of Supply of Services
• Time of Supply
• Value of Supply
• Mixed Supply and Composition Supply
• Mixed Supply
• Composite Supply
• Transition to GST
• Registered Business
• Availed Input Tax Credit
• Unavailed CENVAT credit and Input VAT on capital goods Availing the input credit held in closing stock Invoicing
• Tax Invoice
• Bill of Supply
• Credit Note, Debit Note and Supplementary Invoice
• Transportation of goods without issue of Invoice
• Input Credit Mechanism
• Entitlement of Input Tax Credit
• Non Entitlement of Input Tax Credit
• Input Tax Credit Set Off
• Input Tax Credit Claim
• GST Returns
• Regular Dealer
• Composition Tax Payer
• Payment of Tax

2) Getting Started with GST - 5 hours

• Introduction
• Enabling GST and Defining Tax Details
• Transferring Input Tax credit to GST
• Intrastate Supply of Goods
• Intrastate Inward Supply
• Intrastate Outward Supply
• Interstate Supply
• Interstate Inward Supply
• Interstate Outward Supply
• Return of Goods
• Purchase Returns
• Sales Returns
• Supplies Inclusive of Tax
• Defining Tax Rates at Master and Transaction Levels
• Defining GST Rates at Stock Group Level
• Defining GST Rates at Stock Group Level
• Defining GST Rate at Transaction Level
• Hierarchy of Applying Tax Rate Details
• Reports

3) Recording Advanced Entries - 5 hours

• Introduction
• Accounting of GST Transactions
• Purchases from Composition Dealer
• Purchases from Unregistered Dealers
• Exports
• Imports
• Exempted Goods
• SEZ Sales
• Advance Receipts and Payments
• Conclusion

4) GST Adjustment and Return Filing - 5 hours

• Mixed Supply and Composite Supply under GST
• Mixed Supply of Goods
• Composite Supply of Goods
• GST Reports
• Generating GSTR- Report in Tally.ERP 9
• Generating GSTR- Report in Tally.ERP 9
• Input Tax Credit Set Off
• GST Tax Payment
• Time line for payment of GST tax
• Modes of Payment
• Challan Reconciliation
• Exporting GSTR- return and uploading in GST portal

5) Getting Started with GST (Services) - 4 hours

• Introduction
• Determination of supply of services
• Determining the Place of Supply of Services
• Enabling GST and Defining Tax Details
• Transferring Input Tax credit to GST
• Intrastate Supply of Goods
• Intrastate Inward Supply
• Intrastate Outward Supply
• Interstate Supply
• Interstate Outward Supply
• Interstate Inward Supply
• Interstate Outward Supply of Services
• Cancellation of Services
• Cancellation of Inward Supplies
• Cancellation of Outward Supply of Services
• Defining Tax Rates at Master and Transaction Levels

6) Recording Advanced Entries - 4 hours

• Introduction
• Accounting Multiple Services in a Single Supply Recording Partial Payment to Suppliers Outward Supplies
• Recording Outward Supply with Additional Expenses BC Supply of services (Business to consumers) Time of Supply of Services
• Place of Supply of Services
• Determining place of supply of services
• Exempt Supply of Services under GST
• Export Supply of Services

Reverse Charge on Services under GST Advance Receipts from Customers under GST Advance Receipt and issuing Invoice on same month Advance Receipt and issuing Invoice on different month Reversal of GST on account of cancellation of advance receipt Generating GSTR- Report in Tally.ERP 9

• Generating GSTR- Report in Tally.ERP 9
• Input Tax Credit Set Off

7) Migration to Tally.ERP 9 Release 6.0 - 2 hours

• Introduction
• Migration to Tally.ERP 9 Release 6.0
• Activate Goods and Services Tax (GST) in Tally.ERP 9
• Set up GST rates
• Update Masters
• Update party GSTIN/UIN
• Creation of GST Duty ledgers
• Conclusion