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Goods & Service Tax (GST) Accounts Assistant

The person appointed by any company, is responsible for maintaining records of accounts for the purpose of making preparing periodic reports around GST from time to time. He is authorized to perform functions relating to filling returns by the applicable due dates.

Minimum Educational Qualifications:

Graduation in commerce or allied subject

Course Outline:

Identifying GST Taxable Event

  • Recognize the applicability of SGST, CGST and IGST
  • Define the concept of supply
  • Differentiate between taxable and non-taxable supply
  • Define the taxable event with respect to supply of goods
  • Identify the place of supply so as to decide the applicability of the tax
  • Define what is meant by the location of supplier of goods

Maintaining GST Records and Filing GST Returns

  • Registration Process under GST
  • Calculation of Tax Liability
  • Differentiate between taxable person verses registered person
  • Identify instances for eligibility of input credit
  • Identify in detail carry over credit, capital goods credit, embedded credits etc.
  • Maintenance of Books and Records and Filing of Returns
  • Payment under GST
  • Prepare different types of periodic returns to be filed
  • File Returns Online
  • List the different type of payment, due date, modes of payment with rules and collection of tax, penalties etc.
  • Differentiate on TDS versus TCS