cranford

GST Practitioner Course: Practical GST Compliance, Returns & Taxation

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About Course

The GST Practitioner Course is a practical, career-focused program designed to provide in-depth knowledge of Goods and Services Tax (GST) and its day-to-day compliance requirements in India.

The course covers GST fundamentals, registration, invoicing, input tax credit, tax calculation, return filing, e-invoicing, e-way bills, payment of tax, reconciliations, notices, and other important GST compliance activities.

With practical examples, case studies, and hands-on exercises, participants will develop the skills required to manage GST compliance and assist businesses with their regular GST-related requirements.

What Will You Learn?

  • Understand the fundamentals and structure of GST
  • Determine GST applicability and registration requirements
  • Calculate GST liability correctly
  • Prepare GST invoices and related documents
  • Understand and claim eligible Input Tax Credit
  • Reconcile ITC using GST return data
  • Prepare and file major GST returns
  • Handle e-invoicing and e-way bill requirements
  • Perform regular GST reconciliation and compliance
  • Understand GST notices, assessments and basic penalties
  • Manage day-to-day GST compliance with greater confidence
  • Develop practical skills for accounting, taxation and GST-related roles

Course Content

Introduction to GST
Overview and objectives of GST Structure of GST in India CGST, SGST, IGST and UTGST Taxable supply and scope of supply Goods vs. services Time of supply Place of supply Value of supply

GST Registration
Who is required to register Threshold limits and registration requirements Compulsory registration GST registration process Amendment and cancellation of registration GSTIN and taxpayer profile

GST Invoicing & Documentation
Tax invoice Bill of supply Debit and credit notes Receipt and payment vouchers Invoice requirements HSN and SAC E-invoicing

Input Tax Credit (ITC)
Concept and eligibility of ITC Conditions for claiming ITC Blocked credits ITC reconciliation Reversal and re-claim of ITC Practical ITC calculation

GST Returns
Overview of GST return filing GSTR-1 GSTR-3B GSTR-2B and ITC reconciliation Annual return – GSTR-9 GST return filing process Common return filing errors

GST Payments & Compliance
Calculation of GST liability Electronic cash ledger Electronic credit ledger Challan and tax payment Interest and late fees TDS/TCS under GST GST compliance calendar

E-Way Bill
E-way bill concept and applicability E-way bill generation E-way bill validity Cancellation and updating Common e-way bill issues

GST Reconciliation & Practical Work
Sales reconciliation Purchase reconciliation ITC reconciliation with GSTR-2B Books vs. GST returns Identifying mismatches Practical GST working and case studies

GST Notices & Assessments
Understanding GST notices Responding to notices Scrutiny and assessment Demand and recovery Interest and penalties Basic GST litigation concepts

Practical GST Practitioner Skills
Working on GST portal Preparing GST returns GST tax calculations Client documentation and checklists Monthly GST compliance workflow Practical case studies and assignments