Этот курс входит в специализацию ''Профессиональная сертификация 'PwC GST Taxation Executive ''

Tax Academy

от партнера

Профессиональная сертификация 'PwC GST Taxation Executive 'PwC India

Об этом курсе

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In this course, you will learn about some other key concepts under GST. All taxpayers may not apply these concepts, but the concepts are nonetheless integral to the understanding and application of GST. You will first understand the concept of zero-rated supply and identify the different types of supplies that are taxable but have zero GST rate. Next, you will learn about refunds, their applicability, and the process of claiming GST refunds from tax authorities. Finally, you will learn about job work and the associated GST compliances.
This course provides a platform for learners planning to launch their careers in the field of GST-related compliance in India. Learners already undertaking GST compliances may also upskill themselves with the technical skills imparted under this course. This program is industry agnostic and is relevant for anyone looking to acquire basic knowledge of GST. It will provide you with the skills required for entry level jobs in the fields of finance, tax, or law.

By the end of this course, you will know:
- What is a zero-rated supply and the different types of supplies that are zero-rated
- The objective behind classifying some supplies as zero-rated supplies 
- The types of refunds and various situations when a refund is allowed under the GST law in India
- The process of obtaining GST refund, computation of refunds, and the documents required
- The concept of job work, responsibilities of a job worker and the principal, and the compliances required to be undertaken.

Гибкие сроки

Назначьте сроки сдачи в соответствии со своим графиком.

Сертификат, ссылками на который можно делиться с другими людьми

Получите сертификат по завершении

100% онлайн

Начните сейчас и учитесь по собственному графику.

Курс 5 из 7 в программе

Профессиональная сертификация 'PwC GST Taxation Executive '

Начальный уровень

Learner should be familiar with basic numeric calculations, MS Excel skills, and accounting principles.

Прибл. 13 часов на выполнение

Английский

Чему вы научитесь

Define and explain the principles governing the need for zero rating and Identify supplies that are zero-rated.
Learn about circumstances where GST refund is allowed.
Process to obtain GST refund on the government portal, including refund computation, timelines for grant of refund and the documentation required.
Learn about responsibilities of a job worker and the compliances to be undertaken.

Приобретаемые навыки

Decision-Making
Refunds
Problem Solving
GST law
Interpretation

Гибкие сроки

Назначьте сроки сдачи в соответствии со своим графиком.

Сертификат, ссылками на который можно делиться с другими людьми

Получите сертификат по завершении

100% онлайн

Начните сейчас и учитесь по собственному графику.

Курс 5 из 7 в программе

Профессиональная сертификация 'PwC GST Taxation Executive '

Начальный уровень

Learner should be familiar with basic numeric calculations, MS Excel skills, and accounting principles.

Прибл. 13 часов на выполнение

Английский

Преподаватели

Tax Academy

An initiative by PwC Academy

1 410 учащихся

7 курсов

от партнера

PwC India

Программа курса: что вы изучите

Неделя

Неделя 1

4 ч. на завершение

Interpreting zero-rated supplies

4 ч. на завершение

14 видео ((всего 60 мин.)), 21 материалов для самостоятельного изучения, 1 тест

14 видео

Welcome to GST Taxation Executive Professional Certificate1мин

Introduction to the course: GST - Claiming refunds and other concepts1мин

Introduction to the module2мин

Concept of zero-rated supplies - Part 12мин

Concept of zero-rated supplies - Part 24мин

Export of goods – Part 14мин

Export of goods – Part 25мин

Export of goods – Part 33мин

Export of services - Part 17мин

Export of services - Part 28мин

Export of services - Part 31мин

Supplies to SEZs – Part 110мин

Supplies to SEZs – Part 24мин

Key takeaways2мин

21 материал для самостоятельного изучения

Program description and course syllabus5мин

GST in India15мин

Role of a GST professional10мин

Helpful tips to get started5мин

Legal provisions – Zero-rated supply3мин

Exempt supply and letter of undertaking provisions10мин

Safeguards in relation to LUT2мин

Legal provisions – Definitions and POS provisions3мин

Legal provisions - Merchant exporters, drop shipments and deemed exports10мин

Supply of goods to foreign going vessels5мин

Supply by duty free shops to international passengers2мин

Legal provisions - Export of service15мин

Services between establishments of a person15мин

Scope of intermediary services5мин

Advance Rulings - Intermediary services 5мин

Ruling by AAAR - Back office support5мин

Whether testing services qualify as export of services?2мин

Definition of SEZ and GST implications7мин

Clarifications related to supplies to SEZ7мин

HC Ruling - Lalitha Muraleedharan 5мин

AAAR - M/S. Merit Hospitality Services Private Limited5мин

1 практическое упражнение

Graded assessment: Interpreting zero-rated supplies15мин

Неделя

Неделя 2

7 ч. на завершение

All about refunds

The GST law has made it possible to obtain refunds simply through a standardised process for filing a refund claim. Every claim should be filed online in a standardised form. The application is forwarded to the proper officer who is required to scrutinise the application in a time-bound manner.

7 ч. на завершение

11 видео ((всего 86 мин.)), 22 материалов для самостоятельного изучения, 1 тест

11 видео

Introduction to the module2мин

Refunds under GST – An overview10мин

Refund on zero-rated supplies: Part 117мин

Refund on zero-rated supplies: Part 27мин

Refund on zero-rated supplies: Part 310мин

Refund on zero-rated supplies: Part 42мин

Refund on zero-rated supplies: Part 52мин

ITC refund on inverted duty structure13мин

Deemed export refund6мин

Other types of refund10мин

Key takeaways1мин

22 материала для самостоятельного изучения

Legal provisions – Refunds under GST40мин

Allahabad HC - Revenue cannot escape sanctioning refund5мин

Legal definitions 3мин

Legal provisions – Refund of accumulated ITC15мин

Legal provisions – Refund procedure15мин

Forms for claim of refund20мин

Circular on electronic process of GST refund10мин

Refund Circulars under GST30мин

Legal provisions – Refund of IGST paid on exports10мин

CBIC Guide on IGST Refunds40мин

Clarifications to ease export refund filing procedure10мин

Legal provisions - Refund documentation7мин

Legal provisions - Computation of refund amount for IDS3мин

Notification - Inverted tax structure15мин

Circulars – Inverted duty structure5мин

Landmark judgement in case of IDS5мин

Admissibility of IDS refund for input services5мин

Legal provisions – Deemed exports5мин

Key amendments to refund provisions20мин

Legal provisions – Other refunds6мин

Clarification on wrongly credited refund25мин

Form GST PMT -092мин

1 практическое упражнение

Graded assessment: All about refunds 15мин

Неделя

Неделя 3

2 ч. на завершение

Working with a job worker

A job worker is a person who undertakes a treatment or a process on goods belonging to another person, i.e. the principal. The concept of job work is important because the GST law mandates that in case of a job work, the principal manufacturer is responsible for compliances on behalf of the job worker on goods processed by such job worker. In this module, we shall discuss the concept of job work, understand the responsibilities of a job worker and the principal, and describe the compliances to be undertaken by a job worker.

2 ч. на завершение

11 видео ((всего 42 мин.)), 14 материалов для самостоятельного изучения, 2 тестов

11 видео

Introduction to the module2мин

Concept of job work3мин

Registration requirements1мин

Movement of goods under job work4мин

Time limit for goods lying at job worker’s premises4мин

Disposal of waste and scrap4мин

Other aspects3мин

GST rate on job work3мин

Case studies2мин

Advance Rulings10мин

Key takeaways1мин

14 материалов для самостоятельного изучения

Legal definitions1мин

Legal provisions – Form ITC-042мин

Legal provisions – Registration by a job worker3мин

Documentation for goods sent on job work7мин

Legal provisions – Job work procedure5мин

Legal provision – Disposal of scrap1мин

Legal provisions – ITC on goods sent for job work3мин

Job work issues5мин

CBIC Flyer – Job work under GST10мин

GST rate – Job work activities5мин

Clarification relating GST rate for job work2мин

AAR - Hical Technologies Private Limited2мин

AAR - Rohan Coach Builders5мин

AAR - Alok Bhanuka5мин

2 практических упражнения

Graded assessment: Working with a job worker15мин

Decoding the concept of refunds, zero-rated supplies and job work25мин

Профессиональная сертификация 'PwC GST Taxation Executive ': общие сведения

Want to start a new career as a GST professional in India or want to enhance your GST knowledge as an accountant or Tax executive? Goods and Services Tax(GST) specialists are in high demand as companies seek individuals with expertise to help them implement and comply with this landmark tax reform. They are responsible for preparing and filing tax returns, preparing payments, identifying tax savings, and analyzing tax issues.

Designed by PwC India, this program will help you gain in-demand skills in the field of GST. You’ll learn about India's GST landscape and fundamentals, understand GST compliances, how and when to apply GST, and how to undertake GST compliances and file returns. You’ll gain practical knowledge of GST and apply your new skills to real world scenarios by examining actual transactions and case studies. Upon completion, you will earn a Professional Certificate from PwC India and will have job-ready skills for entry level GST jobs in India. This is an industry-agnostic program relevant to anyone looking to acquire basic knowledge of India GST. Learners can sharpen their skills in specific GST areas such as technical aspects, compliances, and tax dispute resolution. To be successful, it will be helpful to be familiar with basic Excel, basic arithmetic formulas, and the concepts of purchase, sale, receipts, and payments.

Часто задаваемые вопросы

When will I have access to the lectures and assignments?
Access to lectures and assignments depends on your type of enrollment. If you take a course in audit mode, you will be able to see most course materials for free. To access graded assignments and to earn a Certificate, you will need to purchase the Certificate experience, during or after your audit. If you don't see the audit option:
The course may not offer an audit option. You can try a Free Trial instead, or apply for Financial Aid.
The course may offer 'Full Course, No Certificate' instead. This option lets you see all course materials, submit required assessments, and get a final grade. This also means that you will not be able to purchase a Certificate experience.
What will I get if I subscribe to this Certificate?
When you enroll in the course, you get access to all of the courses in the Certificate, and you earn a certificate when you complete the work. Your electronic Certificate will be added to your Accomplishments page - from there, you can print your Certificate or add it to your LinkedIn profile. If you only want to read and view the course content, you can audit the course for free.
How do I obtain the course certificate?
Upon successful completion of each course, you will be eligible for that respective course completion certificate. To obtain the PwC - India GST professional certificate you must complete all seven courses.
Who is this program for?
This program is industry agnostic and would be relevant for anyone looking to acquire basic knowledge of GST in India.
What background knowledge is necessary?
Learner should be familiar with basic numeric calculations, MS Excel skills, and accounting principles.
Do I need to take the courses in a specific order?
Yes, it is recommended that you take the courses in the specific order from one to seven.
What will I be able to do upon completing the specialization?
It will provide you with the skills required for entry and mid-level jobs in the fields of finance, tax and law.

Остались вопросы? Посетите Центр поддержки учащихся.

GST - Claiming refunds and other concepts

Об этом курсе

Чему вы научитесь

Приобретаемые навыки