This course is part of the PwC GST Taxation Executive Professional Certificate

Tax Academy

Offered By

PwC GST Taxation Executive Professional CertificatePwC India

About this Course

Similar to any other tax system, compliances form the backbone of GST. GST compliances are primarily two-fold: registration and return filing. In this course, you will learn when to obtain registration, where to obtain it ,and the procedure to obtain registration. Thereafter, you will learn about the different returns under GST and the process of filing such returns along with the details required to be furnished. 
This course provides a platform for learners planning to launch their careers in the field of  GST-related compliance in India. This program is industry agnostic and is relevant for anyone looking to acquire basic knowledge of GST. It will provide you with the skills required for entry level jobs in the fields of finance, tax, or law.

By the end of this course, you will learn about:
- When a person is required to obtain registration, where to obtain the registration, and the procedure to obtain registration under GST 
- Various returns required to be furnished under the GST law and the need for different types of returns
- The manner of preparation of various GST returns, the details required to be reported in the returns, and the due dates for return filing.

Flexible deadlines

Reset deadlines in accordance to your schedule.

Shareable Certificate

Earn a Certificate upon completion

100% online

Start instantly and learn at your own schedule.

Course 4 of 7 in the

PwC GST Taxation Executive Professional Certificate

Beginner Level

Learner should be familiar with basic numeric calculations, MS Excel skills, and accounting principles.

Approx. 18 hours to complete

English

What you will learn

Determine when and where to obtain GST registration.
Identify the circumstances generating a need for the amendment or cancellation of registration.
Understand the process to obtain GST registration on the government portal, including the documentation required.
Identify the need for filing various returns and the process of preparation of GST returns, including the data and reporting requirements.

Skills you will gain

GST Compliances
Registration and Reconciliation
Reconciliation
GST payments

Flexible deadlines

Reset deadlines in accordance to your schedule.

Shareable Certificate

Earn a Certificate upon completion

100% online

Start instantly and learn at your own schedule.

Course 4 of 7 in the

PwC GST Taxation Executive Professional Certificate

Beginner Level

Learner should be familiar with basic numeric calculations, MS Excel skills, and accounting principles.

Approx. 18 hours to complete

English

Instructor

Tax Academy

An initiative by PwC Academy

1,864 Learners

7 Courses

Offered by

PwC India

Syllabus - What you will learn from this course

Week1

Week 1

4 hours to complete

Obtaining registration

4 hours to complete

17 videos (Total 98 min), 17 readings, 1 quiz

17 videos

Welcome to GST Taxation Executive Professional Certificate1mIntroduction to the course: GST - Undertaking compliances1mIntroduction to the module2mWho is required to obtain Registration?9mMandatory registration13mIllustrations3mWhere to obtain registration?5mKey pointers to consider6mRegistration procedure – Part 19mRegistration procedure – Part 212mRegistration procedure – Part 311mAmendment of registration4mCancellation of registration5mRegistration in specific cases: Composition dealer2mRegistration in specific cases: Non-resident taxable person3mRegistration in specific cases: Casual taxable person3mKey takeaways2m

17 readings

Program description and course syllabus5mGST in India15mRole of a GST professional10mHelpful tips to get started5mLegal provisions - Persons liable to obtain registration10mLegal provisions - Conditions for obtaining registration10mLegal provisions - Mandatory registration2mNotified list of goods and services liable to RCM (optional)Legal provisions - Where to obtain registration?3mLegal provisions - Registration process20mRegistration forms10mLegal provisions and forms - Amendment of GST registration5mLegal provisions - Cancellation of GST registration15mForms for cancellation and revocation of cancellation of GST registration (optional)10mLegal provisions and forms – Composition dealer10mLegal provisions and forms – Non-resident taxable person5mLegal provisions – Casual taxable person5m

1 practice exercise

Graded assessment: Obtaining registration15m

Week2

Week 2

5 hours to complete

Filing returns – Part 1

Prior to the advent of GST, there were a multitude of indirect taxes, which required the filing of multiple returns, each with a different format and requirements. The introduction of GST has simplified and streamlined the compliance process. While there are a number of returns to be filed under GST depending upon the nature of the business, the return formats are uniform across the country. In this module, you will learn about the importance and the need for filing various returns along with the process for filing of returns under GST. You will learn the manner of preparation, the details to be reported and the due dates for filing various returns. At the end of this module, you should have a deep understanding of the GST return filing process and be ready to undertake the GST return filing compliances.

5 hours to complete

7 videos (Total 70 min), 16 readings, 1 quiz

7 videos

Introduction to the module2mKey returns and statements under GST9mOverview of GSTR-110mB2B, B2C and export supplies under GSTR-115mOther tables under GSTR-114mOverview of GSTR-3B2mGSTR-3B Dashboard15m

16 readings

Legal provisions - Filing of returns15mIntroduction of Form GSTR-3B20mLegal provisions – Form GSTR-115mDue date for filing Form GSTR-12mFAQs and User manual – GSTR-130mQRMP Scheme5mOther relevant legal provisions – Form GSTR-1 (optional)Late fee for delayed filing of GSTR-15mMethod of authentication3mLegal provisions – Form GSTR-3B10mProcedure and CBIC flyer for filing of form GSTR-3B20mForms, FAQs and user manual for GSTR-3B30mLegal provisions for blocking of E-Way Bill3mCirculars: GSTR-1 and GSTR-3B2mCirculars - Furnishing of correct details in form GSTR-3B15mLate fee for delay in filing GSTR-3B10m

1 practice exercise

Graded assessment: Filing returns – Part 120m

Week3

Week 3

5 hours to complete

Filing returns – Part 2

5 hours to complete

11 videos (Total 58 min), 24 readings, 1 quiz

11 videos

Composition scheme6mOverview of GSTR-43mGSTR-4: Tax payment and other points of consideration 3mNon-resident taxable person – Part 17mNon-resident taxable person – Part 22mGSTR-5A – Online Information Database Access and Retrieval (OIDAR) service providers6mGST ITC-04: Goods sent for Job work2mGST ITC-04: Details to be furnished4mGSTR-6 – Input service distributor8mGSTR-7 – Tax Deducted at Source5mGSTR-8 – Tax Collected at Source4m

24 readings

Legal provisions – Composition Levy15mThreshold limit for composition dealers6mManner of filing of return for composition dealers20mLate fee for delay in filing Form GSTR-47mLegal provisions – Non-resident taxable person12mForm GSTR-5 – Return for non-resident taxable persons5mClaim of ITC by non-resident taxable persons2mFAQ and user manual – Form GSTR-510mLate fee for delay in filing form GSTR-53mLegal provisions – OIDAR2mRegistration and POS for OIDAR5mReturn format, FAQs and user manual for OIDAR 10mLate fee for delay in filing Form GSTR-5A2mLegal provisions – Job-work10mDelivery Challan in case of goods sent for job work (optional)Penalty for delay in filing Form ITC-041mLegal provisions – ISD15mReturn format and FAQs – Form GSTR-615mLate fee for delay in filing Form GSTR-62mLegal provisions – TDS under GST10mReturn format and FAQ – Form GSTR-7 15mLate fee for delay in filing Form GSTR-73mLegal Provisions – TCS12mReturn format and FAQ – Form GSTR-8 15m

1 practice exercise

Graded assessment: Filing returns – Part 220m

Week4

Week 4

5 hours to complete

Filing returns – Part 3

5 hours to complete

8 videos (Total 75 min), 11 readings, 2 quizzes

8 videos

GSTR-9 and GSTR-9C4mGSTR-9 - Part 113mGSTR-9 - Part 28mGSTR-9 - Part 319mGSTR-9C - Part 111mGSTR-9C - Part 214mOther returns1mKey takeaways1m

11 readings

Legal provisions – Annual return and reconciliation statement10mForm GSTR-9 Annual return45mPress release: GST annual return 18-19 (optional)FAQ and user manual – Form GSTR-915mLate fee for delay in filing form GSTR-91mForm GSTR-9C Reconciliation statement30mNotification – Removal of certification requirement for GSTR-9C (optional)FAQ and user manual for GSTR-9C1hLate fee for delay in filing form GSTR-9C 2mLegal provisions - Other returns20mForms – Other returns2m

2 practice exercises

Graded assessment: Filing returns – Part 330mHands-on-project: Concept of registration and returns15m

About the PwC GST Taxation Executive Professional Certificate

Want to start a new career as a GST professional in India or want to enhance your GST knowledge as an accountant or Tax executive? Goods and Services Tax(GST) specialists are in high demand as companies seek individuals with expertise to help them implement and comply with this landmark tax reform. They are responsible for preparing and filing tax returns, preparing payments, identifying tax savings, and analyzing tax issues.

Designed by PwC India, this program will help you gain in-demand skills in the field of GST. You’ll learn about India's GST landscape and fundamentals, understand GST compliances, how and when to apply GST, and how to undertake GST compliances and file returns. You’ll gain practical knowledge of GST and apply your new skills to real world scenarios by examining actual transactions and case studies. Upon completion, you will earn a Professional Certificate from PwC India and will have job-ready skills for entry level GST jobs in India. This is an industry-agnostic program relevant to anyone looking to acquire basic knowledge of India GST. Learners can sharpen their skills in specific GST areas such as technical aspects, compliances, and tax dispute resolution. To be successful, it will be helpful to be familiar with basic Excel, basic arithmetic formulas, and the concepts of purchase, sale, receipts, and payments.

Frequently Asked Questions

When will I have access to the lectures and assignments?
Access to lectures and assignments depends on your type of enrollment. If you take a course in audit mode, you will be able to see most course materials for free. To access graded assignments and to earn a Certificate, you will need to purchase the Certificate experience, during or after your audit. If you don't see the audit option:
The course may not offer an audit option. You can try a Free Trial instead, or apply for Financial Aid.
The course may offer 'Full Course, No Certificate' instead. This option lets you see all course materials, submit required assessments, and get a final grade. This also means that you will not be able to purchase a Certificate experience.
What will I get if I subscribe to this Certificate?
When you enroll in the course, you get access to all of the courses in the Certificate, and you earn a certificate when you complete the work. Your electronic Certificate will be added to your Accomplishments page - from there, you can print your Certificate or add it to your LinkedIn profile. If you only want to read and view the course content, you can audit the course for free.
What is the refund policy?
If you subscribed, you get a 7-day free trial during which you can cancel at no penalty. After that, we don’t give refunds, but you can cancel your subscription at any time. See our full refund policy.
How do I obtain the course certificate?
Upon successful completion of each course, you will be eligible for that respective course completion certificate. To obtain the PwC - India GST professional certificate you must complete all seven courses.
Who is this program for?
This program is industry agnostic and would be relevant for anyone looking to acquire basic knowledge of GST in India.
What background knowledge is necessary?
Learner should be familiar with basic numeric calculations, MS Excel skills, and accounting principles.
Do I need to take the courses in a specific order?
Yes, it is recommended that you take the courses in the specific order from one to seven.
What will I be able to do upon completing the specialization?
It will provide you with the skills required for entry and mid-level jobs in the fields of finance, tax and law.

More questions? Visit the Learner Help Center.

GST - Undertaking compliances

About this Course

What you will learn

Skills you will gain