PwC India
GST - when, where, who and how much?
PwC India

GST - when, where, who and how much?

This course is part of PwC GST Taxation Executive Professional Certificate

Taught in English

Some content may not be translated

Tax Academy

Instructor: Tax Academy

2,235 already enrolled

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Course

Gain insight into a topic and learn the fundamentals

Beginner level

Recommended experience

13 hours (approximately)
Flexible schedule
Learn at your own pace

What you'll learn

  • Identify the place of supply of a transaction, thereby pinpointing where the supply should be taxed.

  • Determine the time of supply of a transaction, thereby identifying when the tax needs to be paid.

  • Compute the value of the transaction on which tax needs to be paid.

  • Identify who is required to pay the tax, either under forward charge or reverse charge.

Details to know

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Assessments

7 quizzes

Course

Gain insight into a topic and learn the fundamentals

Beginner level

Recommended experience

13 hours (approximately)
Flexible schedule
Learn at your own pace

See how employees at top companies are mastering in-demand skills

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Build your Finance expertise

This course is part of the PwC GST Taxation Executive Professional Certificate
When you enroll in this course, you'll also be enrolled in this Professional Certificate.
  • Learn new concepts from industry experts
  • Gain a foundational understanding of a subject or tool
  • Develop job-relevant skills with hands-on projects
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There are 4 modules in this course

Goods and services are taxed at the place where they are consumed and not at their place of origin. In this module, we shall explain how to identify the place of consumption of goods and services by interpreting the provisions relating to the place of supply.

What's included

11 videos14 readings3 quizzes1 discussion prompt

Determining the time of supply is essential for the payment of tax. It is also important, as other provisions relating to valuation and rate of tax will apply based on such date. In this module, we shall explain how to determine the time of supply of goods and that of services.

What's included

10 videos10 readings1 quiz7 discussion prompts

Tax is payable as a percentage of the value of the supply of goods or services. Therefore, it is important to calculate the value on which tax is to be paid. In this module, we shall explain the rules to determine the value of a supply and the associated inclusions and exclusions. We shall also discuss the treatment of free-of-cost supplies and discounts. We shall then examine the rules to be applied for the valuation of transaction between related parties.

What's included

11 videos21 readings1 quiz1 discussion prompt

Generally, GST is payable by the supplier of goods or services. However, in specific cases, this liability is on the recipient under the reverse charge mechanism. In this module, we shall appreciate the purpose of the introduction of the reverse charge mechanism and identify those transactions where GST is required to be paid under the reverse charge.

What's included

8 videos9 readings2 quizzes3 discussion prompts

Instructor

Tax Academy
PwC India
13 Courses8,925 learners

Offered by

PwC India

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