Este curso forma parte de Certificado profesional de PwC GST Taxation Executive

Tax Academy

Ofrecido Por

Certificado profesional de PwC GST Taxation Executive PwC India

Acerca de este Curso

4354 vistas recientes

In this course, you will learn the aspects of tax dispute resolution, assessment, investigation, and audit under GST and understand the penal provisions for non-compliance. You will also understand the provisions related to anti-profiteering introduced in GST.
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 learn about:
- The procedure for audit by government authorities
- Assessment of taxes, and the appellate procedure
- Non-compliances or offences leading to penalties and prosecution 
- The objectives for the introduction of anti-profiteering provisions, the role and constituents of statutory bodies, and the practical challenges in its implementation
- Business restructuring from a GST perspective, the tax risks, and how MIS reports can help mitigate the risks.

Fechas límite flexibles

Restablece las fechas límite en función de tus horarios.

Certificado para compartir

Obtén un certificado al finalizar

100 % en línea

Comienza de inmediato y aprende a tu propio ritmo.

Curso 7 de 7 en

Certificado profesional de PwC GST Taxation Executive

Nivel principiante

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

Aprox. 10 horas para completar

Inglés (English)

Habilidades que obtendrás

Decision-Making
GST law
GST technical
Assessments & Tax dispute resolution

Fechas límite flexibles

Restablece las fechas límite en función de tus horarios.

Certificado para compartir

Obtén un certificado al finalizar

100 % en línea

Comienza de inmediato y aprende a tu propio ritmo.

Curso 7 de 7 en

Certificado profesional de PwC GST Taxation Executive

Nivel principiante

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

Aprox. 10 horas para completar

Inglés (English)

Instructor

Tax Academy

An initiative by PwC Academy

1410 alumnos

7 cursos

Ofrecido por

PwC India

Programa - Qué aprenderás en este curso

Semana

Semana 1

4 horas para completar

Assessments and audits

Under GST a taxpayer is required to self-assess the tax liability, pay taxes and file returns. Thus, there is a need to ensure that the taxpayer has correctly assessed the tax liability.

Assessment can be undertaken either by the taxpayer themselves, which is called self-assessment, or by the tax authorities, which can be in the form of provisional assessment, summary assessment and best judgment assessment. In this module, you will learn about the different types of assessments by the taxpayer as well as the tax authorities, the situations when each of these are invoked and key considerations pertaining to them. You will also learn about the basic framework of audits under GST.

4 horas para completar

13 videos (Total 65 minutos), 14 lecturas, 1 cuestionario

13 videos

Welcome to GST Taxation Executive Professional Certificate1m

Introduction to the course: GST - Audit, assessment and litigation1m

Introduction to the module3m

Framework of assessment under GST1m

Assessment by taxpayer – Self-assessment6m

Assessment by tax authorities: Provisional assessment8m

Scrutiny of returns6m

Assessment by tax authorities: Best judgment assessment6m

Assessment by tax authorities: Summary assessment4m

SOP for scrutiny of GST returns6m

GST audit9m

GST Audit – Manual 20197m

Key takeaways2m

14 lecturas

Program description and course syllabus5m

GST in India15m

Role of a GST professional10m

Helpful tips to get started5m

Legal provisions - Framework of assessments 1m

Legal provisions – Self-assessment8m

Legal provisions – Provisional assessment25m

Legal provisions – Scrutiny of returns7m

Legal provisions – Best judgement assessment8m

Communication of order for best judgement assessment5m

Legal provisions – Summary assessment6m

SOP on Scrutiny of returns10m

Legal provisions – Audit under GST law30m

Audit Manual under GST2m

1 ejercicio de práctica

Graded assessment: Litigation under GST15m

Semana

Semana 2

6 horas para completar

Demands, appeals and penalties

Any non-compliance or contravention of provisions of GST law can attract scrutiny, assessment, audit, demand and recovery proceedings. Demand and recovery provisions are invoked against the taxpayer if there is any short payment or wrong utilisation of input credit. If the taxpayer is unhappy with the order or decision passed by the Tax Officer, such taxpayer has a statutory right to file an appeal.

In this module, you will learn the circumstances under which demand can be raised and the timelines for the issuance of notice and conclusion of proceedings. We shall discuss the procedural requirements for filing of appeals such as who can file the appeal, which forum should the appeal be filed to, the quantum of pre-deposit and other important aspects. We shall also discuss the offences that can attract penalties under GST.

6 horas para completar

8 videos (Total 55 minutos), 18 lecturas, 2 cuestionarios

8 videos

Demands under GST 9m

Demands under GST – Key highlights and issues 5m

Appeals under GST9m

Appeals under GST – Highlights6m

Appeals under GST – Differences vis-à-vis earlier regime8m

Penalties under GST 7m

Detention, seizure and confiscation of goods5m

Key takeaways2m

18 lecturas

Legal provisions and FAQs – Demand and recovery under GST1h 15m

Form GST DRC-01A2m

Recovery cannot be initiated where stay is granted10m

SC Ruling - Provisional attachment is draconian7m

Legal provisions – Appeal mechanism under GST1h

Appeal forms2m

Communication of order is complete when it comes to assessees' knowledge5m

Legal provisions – Highlights of appeal provisions7m

Pre-deposit to be made using cash ledger5m

Alternate statutory remedy before filing writ5m

Extension of time limits10m

Legal provisions – Revisional Authority8m

Amendments in demand and appeal provisions12m

Legal provisions – Penalties under GST10m

HC Ruling - M/S Blue Bird Pure Pvt. Ltd.5m

Kerala HC Ruling - Daily Express5m

SC Ruling - M/s Ramdev Trading Company5m

Legal provisions – Detention, seizure and confiscation of goods15m

2 ejercicios de práctica

Graded assessment: Demands, Appeals and Penalties under GST15m

Hands-on-project: Decoding the concepts of assessment, audit, demand and appeal20m

Semana

Semana 3

1 hora para completar

What is anti-profiteering?

The Government introduced provisions in the GST legislation that any reduction in the tax incidence, i.e. GST should be passed on to consumers through a commensurate reduction in prices. This measure of the Government is commonly known as ‘anti-profiteering’. ‘Anti-profiteering’, as the name suggests, means that one cannot ‘profiteer’ from GST. In this module, we shall discuss the legal framework for anti-profiteering regulations in India and the authorities constituted by the Government to check the cases of anti-profiteering.

1 hora para completar

1 video (Total 11 minutos), 2 lecturas, 1 cuestionario

Acerca de Certificado profesional de PwC GST Taxation Executive

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.

Preguntas Frecuentes

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.

¿Tienes más preguntas? Visita el Centro de Ayuda al Estudiante.

GST - Audit, assessment and litigation

Acerca de este Curso

Habilidades que obtendrás