Icwa Certificate Course GST
Icwa Certificate Course GST
Icwa Certificate Course GST
Largest Cost & management body in Asia. Second Largest Cost &
Management Accounting body in the world.
4
Over the years the Cost and Management Accountancy profession has registered a
tremendous growth and has occupied a prominent role in our economy and society.
5 The Institute has more than 5,00,000 students and more than 70,000 qualified members
contributing to Indian Industries providing relevant and appropriate professional
accounting services.
International Membership of the Institute
Global Accreditation: The Institute is a Member of :
The International Federation of Accountants (IFAC)
The Institute, as a leader in the field of accountancy in the South Asian Region, is
also imparting training to accountants from overseas countries.
Course Objective
Other Professionals
GST Practitioners
Place
Classes will be held on Saturday & Sundays at all State Capital and at the
following locations also -
Faridabad Durgapur
Gurgaon East Asansol
North
Udaipur Berhampur
Noida Rourkela
Cochin Pune
Visakhapatnam Surat
South West
Vijayawada Nagpur
Mysore Nasik
Detailed Course Contents
Chapt. Topic Contents
o Meaning of Supply
Taxable event, Time of Supply
o Scope of supply under Schedule-I, II, III
and Place of Supply, Composite
o Composite Supply, Mixed Supply
2 & mixed supply, non-taxable
o Power of Govt. to grant exemption.
supply, exempt supply, works
o Composition Levy, Composition Rule, Persons not eligible for Composition Scheme.
contract, exempted supply.
o Time of supply of Goods and Services.
o Interstate Supply, Intra State Supply, (i.e. Sec-7 up to Sec-12 of IGST Act).
o Transaction value (Sec-15).
Valuation under GST, Valuation
4 o Exclusion and inclusion in transaction value.
rule
o Valuation Rules.
o Valuation w.r.t. free supply, captive consumption etc.
Detailed Course Contents
Chapt. Topic Contents
A. Records:
o Tax Invoice, Bill of supply, Debit note, Credit note.
o CGST rules on invoice.
B. Accounts and accounting entries:
o Sample list of accounting entries.
7 Records and Returns
C. Returns:
o Types of return on the basis of CGST return rule.
o Annual return u/s – 44.
o Final return u/s – 45.
o Return related rules.
Detailed Course Contents
Chapt. Topic Contents
o List of Forms.
o Procedures.
o Payment of Tax.
9 Payment and Refunds o Payment of Interest and Penalty.
o TDS, TCS etc.
o Refund of GST u/s- 54.
14 Penalties and Prosecutions o Penalty provision u/s- 122 to 138 along with Cognizance upto compounding of offence.
16 Job Work o Job work procedure u/s- 143 along with Cases.
o Reverse charge.
18 Miscellaneous Provisions
o Electronic Commerce Operator.
Delhi Office
3 ,Institutional Area Lodhi Road ,New Delhi - 110003
Phones: +91 11 24666100, 24622156/57/58