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In the year 2000, the then Prime Minister introduced the concept of GST and set up a committee to design a GST model for the country. In 2003, the Central Government formed a taskforce on Fiscal Responsibility and Budget Management, which in 2004 recommended GST to replace the existing tax regime by introducing a comprehensive tax on all goods and services replacing Central level VAT and State level VATs. It recommended replacing all indirect taxes except the customs duty with value added tax on all goods and services with complete set off in all stages of the value chain.

The movement towards GST was articulated by the then Union Finance Minister in his Budget speech for 2006-07. Initially, it was proposed that GST would be introduced from 1st April 2010.The Empowered Committee of State Finance Ministers (EC) which had formulated the design of State VAT was requested to come up with a roadmap and structure for GST. Joint Working Groups of officials having representatives of the States as well as the Centre were set up to examine various aspects of GST and draw up reports specifically on exemptions and thresholds, taxation of services and taxation of inter-State supplies. Based on discussions within and between it and the Central Government, the EC released its First Discussion Paper (FDP) on the GST in November, 2009. This spelt out features of the proposed GST and has formed the basis for discussion between the Centre and the States so far.

The introduction of the Goods and Services Tax (GST) is a very significant step in the field of indirect tax reforms in India. By amalgamating a large number of Central and State taxes into a single tax, GST will mitigate ill effects of cascading or double taxation in a major way and pave the way for a common national market. From the consumers point of view, the biggest advantage would be in terms of reduction in the overall tax burden on goods, which is currently estimated to be around 25%-30%. It would also imply that the actual burden of indirect taxes on goods and services would be much more transparent to the consumer. Introduction of GST would also make Indian products competitive in the domestic and international markets owing to the full neutralization of input taxes across the value chain of production and distribution. Studies show that this would have a boosting impact on economic growth. Last but not the least, this tax, because of its transparent and self-policing character, would be easier to administer. It would also encourage a shift from the informal to formal economy. The government proposes to introduce GST with effect from 1st July 2017.

After doing this course you will be able to:

  • Understand key aspects of GST compliances like tax deduction at source, tax collection at source, return filing, e-waybill;
  • Know eligibility of credit under GST regime, conditions for availing such credit and mechanism of utilisation thereof;
  • Understand GST assessment, audit, appellate and review proceedings; and
  • Study transactions and critically analyze whether they constitute a 'supply' liable to GST;
  • Determine place of supply of goods and place of supply of services, time of supply and value of supply;
  • Learn about the anti-profiteering framework under GST.

The above is an illustrative list and not exhaustive of the concepts covered in this course. This course is highly recommended for law students, individuals who aim to be tax practitioners, individuals who aim to be employed in tax teams of companies (or any other business entity), litigants as well as any person who is interested in understanding how GST works.

Other important information about this ONLINE Course 

  • Maximum Duration to complete the Course: 2-Months
  • Course Fees: Rs. 7,500/- (Several Payment Options Available: Credit & Debit Cards, Cheque, Demand Draft, Cash, Wire Transfer – NEFT, PayTM)
  • Online Evaluation Method: Based on “Multiple Choice Question (MCQs)” and an “Assignment Submission” of 500 words.
  • The score of the online examination will be taken as final result and Grade will be assigned as per the following scheme: Grade A – 80-100, Grade B – 65-79, Grade C – 50-64, Reattempt – Below 50
  • Next Batch: Each IALM course starts immediately after payment. Students can register online for the course any time. Upon payment of fees and registration, the present Course will start immediately. 

Type Lesson Title Time
Goods and Services Tax 6 Hrs
GST Overview video 6 Hrs
Concept of Supply 6 Hrs
GST Liability 6 Hrs
IGST MP3 6 Hrs
GST Administration 6 Hrs

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