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Instructor: NILIMA PANDA

Language: English

Learners Enrolled:  236 (Past) + 2 (Active)

Course Duration: 60 Days 

Course Fees (INR): 7500/-

Course Description

  • 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 task force 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 a value-added tax on all goods and services with a complete set off in all value chain stages.
  • 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 on 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 spelled 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 the ill effects of cascading or double taxation in a major way and pave the way for a common national market. From the consumer's point of view, the biggest advantage would be in terms of a 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 domestic and international markets due to the full neutralization of input taxes across the production and distribution value chain. 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 the formal economy. The government proposes to introduce GST with effect from 1st July 2017.

After doing this course, students 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 utilization thereof;
  • Understand GST assessment, audit, appellate, and review proceedings;
  • Study transactions and critically analyze whether they constitute a 'supply' liable to GST;
  • Determine the 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.

Jobs & Career Opportunities: 

  • Taxation Manager: In almost every company, a taxation manager is available who takes care of taxes, especially GST which is necessary for a recognised organisation. A taxation manager has skills that how the GST portal works, good drafting skills, and good knowledge of Microsoft word and excel. 
  • Taxation Research Analyst: An analyst has a thorough knowledge of all provisions of GST, Industry based analysis, and Practical implementation. 
  • Reconciliations: One is a master in Microsoft excel, GSTN portal, GST compliances GST Legal practice: One has strong representation skills, drafting skills, and knowledge of litigation trends. 
  • GST Practitioner: GST law allows a GST practitioner to perform certain functions for the taxpayers. 
  • GST Trainer: GST is included in the syllabus of most universities. Many professionals also get GST training to get leverage in their careers. This opens a new area to try your chance. GST-qualified professionals can try in training and teaching. 
  • Accountant: The accountant works at a small organisation whose qualification is not more than graduation plus GST Certification Course and is already aware of how to operate the GST portal. 
  • Chartered Accountant: CA works with MNCs whose has completed the full course of CA and have a good grasp of GST and prepare accounts and profit & loss accounts.

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 the 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 at any time. Upon payment of fees and registration, the present Course will start immediately.

Course Curriculum

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Indian Academy of Law & Management ("IALM") bridges the skills gap between what is being taught in Indian law schools or in any Indian law institute, by providing online law courses in various disciplines...
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