К содержимому
learnspaceYOUR NEXT CHAPTER
ПРОСТРАНСТВО ОБУЧЕНИЯ
ГлавнаяКаталог курсовМоё обучениеCoursera

Знания без границ

Учитесь у лучших университетов и компаний мира.

Открыть Coursera
Интеграция
Пространство университета
Моё пространствоСтраница курса
↵
ЯЛичный кабинетСтудент
© 2026 LearnSpaceКаждый день — возможность узнать больше.Помощь
GST Fundamentals and Compliance Analysis · LearnSpace
Назад в каталог
courseraБизнес

GST Fundamentals and Compliance Analysis

Курс от EDUCBA
Уровень не указан≈ 17.8 чАнглийский
О курсеНавыкиПрограммаПреподаватели

О курсе

Learn the fundamentals of Goods and Services Tax (GST) in India and develop practical skills in GST compliance, taxation rules, registration, returns, invoicing, and Input Tax Credit (ITC). Understand how GST applies to real business transactions and modern financial operations. This course provides a structured introduction to India’s GST framework, beginning with the evolution of indirect taxation and the implementation of GST as a unified tax system. You’ll explore key GST concepts including supply, composite supply, exempt supply, zero-rated supply, valuation rules, and GST rate determination. As the course progresses, you’ll learn how GST liability is determined through time and place of supply rules and understand how intra-state and inter-state transactions are taxed. The course also covers practical compliance topics such as GST registration, reverse charge mechanism (RCM), Input Tax Credit (ITC), GST invoicing, debit and credit notes, and return filing procedures. Advanced modules focus on e-way bills, audit requirements, penalties, payment systems, and e-commerce taxation, helping learners understand how businesses maintain GST compliance in real operational environments. What makes this course unique is its step-by-step coverage of GST concepts combined with practical business applications and compliance procedures. By the end of the course, you’ll be able to confidently interpret GST rules, apply taxation concepts to business transactions, and support accurate GST compliance in professional and business settings.

Навыки, которые вы освоите

Tax ComplianceCompliance ManagementE-CommerceTax ReturnsPayment SystemsCompliance AuditingBilling & InvoicingRegistrationRegulatory ComplianceTax LawsSales TaxInvoicingTax PreparationRegulatory RequirementsTax ManagementAuditingTax

Программа курса

8 модулей · 117 учебных материалов

01Foundations of India’s GST System16 материалов

India’s Indirect Tax Framework

Indirect tax structure of IndiaВидеоIntroduction to Goods and Services TaxВидеоWhat is gst- Definition, FeaturesВидеоIndia’s Indirect Tax FrameworkЗадание

Transition to the GST Regime

Учитесь у экспертов

EDUCBA

Преподаватель курса

GST Fundamentals and Compliance Analysis
В каталоге вашей программы

Инвестируйте в себя

Новые знания — в удобное для вас время.

Начать на Coursera

Обучение откроется на Coursera
в новой вкладке

Обучение на Coursera

≈ 17.8 ч

8 модулей

Язык: Английский

Часть программы вашего университета
Current Tax Structure of IndiaВидео
Taxes to be SubsumedВидео
Transition to the GST RegimeЗадание

GST Registration Basics

Process of Registration in GSTВидеоGet Compulsory Registered Under GSTВидеоGST Registration BasicsЗадание

Key GST Terminology

Important Terms Under GSTВидеоComposite Supply and Exempt in GSTВидеоKey GST TerminologyЗаданиеExplaining GST Fundamentals and Registration to a New Business OwnerDIALOGUEFoundations of India’s GST SystemЗаданиеHelping a New Business Understand GST Basics and RegistrationDIALOGUE
02Understanding Supply under GST13 материалов

Types of Supply

Supply and Zero Rated SupplyВидеоConcept of SupplyВидеоTypes of SupplyЗадание

GST Tax Rates

Possible Tax Rate Under GSTВидеоTime of Supply of GoodsВидеоGST Tax RatesЗадание

Time of Supply for Services

Time of Supply of ServicesВидеоTime of Supply of Services ContinuesВидеоTime of Supply for ServicesЗадание

Advanced Time of Supply

Meaning of Time Supply ServicesВидеоTime of Supply of Goods Under RCMВидеоAdvanced Time of SupplyЗаданиеUnderstanding Supply under GSTЗадание
03Time and Place of Supply13 материалов

Special Time of Supply Rules

Residual ProvisionВидеоPlace of Supply of GoodsВидеоSpecial Time of Supply RulesЗадание

Determining Place of Supply

Place of Supply of Goods ContinuesВидеоPlace of supply of ServicesВидеоDetermining Place of SupplyЗадание

Changes in Tax Rates

Change in Rate of TaxВидеоValue of Taxable SupplyВидеоChanges in Tax RatesЗадание

GST Valuation Principles

Defining Related PartyВидеоTranslation Value MeaningВидеоGST Valuation PrinciplesЗаданиеTime and Place of SupplyЗадание
04Registration and GST Levy Structure13 материалов

Registration Framework

Registration of Specified StateВидеоPlace of Supply and Type of TaxВидеоRegistration FrameworkЗадание

Composition Scheme

Composition LevyВидеоIntroduction to Reverse Charge Mechanism (RCM)ВидеоComposition SchemeЗадание

Reverse Charge Mechanism

Services Under RCMВидеоInput Tax Charge Under RCMВидеоReverse Charge MechanismЗадание

Special Supply Types

Zero Rated SupplyВидеоInput Tax Charge (ITC)ВидеоSpecial Supply TypesЗаданиеRegistration and GST Levy StructureЗадание
05Input Tax Credit System13 материалов

ITC Fundamentals

Entitlement of ITCВидеоTime Limit for Availing GSTВидеоITC FundamentalsЗадание

ITC Examples and Application

Examples of ITCВидеоITC Claimed in Return and CommunicationВидеоITC Examples and ApplicationЗадание

Supply Reporting and Returns

Outward and Inward Supply and Return Process 2ВидеоTypes Of ReturnsВидеоSupply Reporting and ReturnsЗадание

GST Return System

Types Of Returns ContinuesВидеоDefault in furnishing ReturnВидеоGST Return SystemЗаданиеInput Tax Credit SystemЗадание
06GST Documentation and Compliance13 материалов

Invoices and Documentation

Content of InvoiceВидеоDebit note and Credit note in GSTВидеоInvoices and DocumentationЗадание

Transitional Credits

Carry Forward of Cen vat CreditВидеоGST Rate StructureВидеоTransitional CreditsЗадание

Compliance Ratings and Penalties

Star A Rating of GSTВидеоOffences and Penalties under GSTВидеоCompliance Ratings and PenaltiesЗадание

E-Way Bill System

Introduction to E way BillsВидеоValidity of E-way BillВидеоE-Way Bill SystemЗаданиеGST Documentation and ComplianceЗадание
07Logistics, Audit and Payment Systems13 материалов

Tax Invoices and Transportation

Consolidated Tax InvoiceВидеоTransportation of Goods without InvoiceВидеоTax Invoices and TransportationЗадание

Special Supply Cases

Good For Certain PurposeВидеоTypes of AuditВидеоSpecial Supply CasesЗадание

Registration and Compliance

Cancellation of Registration and its ProcessВидеоDiscipline Related to PenaltyВидеоRegistration and ComplianceЗадание

GST Payment System

Time of Payment and Payment ProcessВидеоMode of PaymentВидеоGST Payment SystemЗаданиеLogistics, Audit and Payment SystemsЗадание
08Taxable Event and Scope of Supply23 материалов

GST Registration and Special Transactions

Registration Structure Under GSTВидеоTax invoice in Special CasesВидеоGST Registration and Special TransactionsЗадание

GST and E-Commerce

E-commerceВидеоE-commerce ContinuesВидеоGST and E-CommerceЗадание

Understanding the Taxable Event

GST ReturnsВидеоIntroduction to Taxable Event and Scope of ModuleВидеоTaxable Event under GSTВидеоUnderstanding the Taxable EventЗадание

Scope and Analysis of Supply

Taxable Event under GST ContinuesВидеоPiratical Illustration of GSTВидеоMeaning and Scope of Supply in GSTВидеоActivities and Illustration of GSTВидеоSupply Analysis Under GSTВидеоSupply Analysis Under GST ContinuesВидео
Activities Supply of GSTВидео
More on Activities Supply of GSTВидео
Schedules III in Supply of Good or ServicesВидео
Overview of Taxable Event and Scope of ModuleВидео
Scope and Analysis of SupplyЗадание
Taxable Event and Scope of SupplyЗадание
Advising a Business on GST Compliance and Supply ClassificationDIALOGUE