Course Content
GST Legal Provisions and Latest Changes
- Act, Rules, and Notifications
- Rates and classification of goods and services
- GST exemption and refund provisions
- Place of supply and time of supply under GST
- Understanding of Input Tax Credit (ITC) and its importance in GST compliance
GST Implementation and Compliance
- Compliance requirements for businesses
- Returns and their filing procedures (GSTR-1, GSTR-2A, GSTR-3B, etc.)
- Late fee and penalty for non-filing of GST returns
- Annual returns and audit provisions
- Compliance checklist for businesses
GST Audit and Assessment
- Audit and Assessment procedures
- Types of GST audit and assessment
- Preparation of documents for GST audit
- Audit trail and documentation requirements under GST
- Consequences of non-compliance with GST regulations
E-Invoicing Compliance
- E-Invoicing and its significance in GST compliance
- Requirements and implementation process
- Technical and operational aspects of e-Invoicing
- Compliance requirements for large taxpayers under e-Invoicing
- Benefits of e-Invoicing and challenges faced in its implementation.
Litigation and Dispute Resolution
- GST litigation and dispute resolution
- Types of GST disputes and their resolution mechanisms
- Recent judicial pronouncements on GST disputes
- Precautionary measures to avoid GST disputes and litigation Conclusion:
- Recap of the key concepts and provisions of GST and e-Invoicing
- Best practices for GST compliance and audit
- Q&A session and feedback from participants.