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所在平台: Udemy |
课程主页: https://www.udemy.com/course/gst-goods-and-services-tax-india/
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Uplatz 提供的“印度商品及服务税 (GST)”课程是一项全面的培训，旨在深入了解印度的商品及服务税制度。该课程涵盖了从 GST 的引入到其复杂规则、法规、供应、流程、收费、豁免、上诉和和解等所有方面。 **课程要点：** * **GST 概念与历史：** 了解 GST 作为一种目的地税，仅对增值部分征税，并由最终消费者承担税负。课程会介绍 GST 在印度的发展历程。 * **双重 GST 体系：** 深入解析印度实行的中央 GST (CGST) 和邦 GST (SGST) 的双重征税体系，以及州际供应中的综合 GST (IGST)。 * **财政联邦制：** 探讨双重 GST 体系如何符合印度宪法规定的财政联邦制要求，以及中央和邦政府在税收方面的权责划分。 * **核心 GST 概念：** 课程内容结构清晰，几乎覆盖了 GST 的所有核心组成部分，包括： * **供应（Supply）：** 详细讲解在 GST 下的供应概念，包括多个部分。 * **GST 征收（Charge of GST）：** 阐述 GST 的征收原则和范围。 * **GST 豁免（Exemptions from GST）：** 涵盖了各种 GST 豁免的规定。 * **供应地点（Place of Supply）：** 解释了如何确定供应地点，这对于跨境交易和邦内交易至关重要。 * **供应时间（Time of Supply）：** 明确了 GST 负债发生的关键时间点。 * **供应价值（Value of Supply）：** 讲解了如何评估供应的价值以计算税额。 * **进项税抵扣（Input Tax Credit - ITC）：** 深入分析了进项税抵扣的规则、限制和分配。 * **注册（Registration）：** 涵盖了 GST 注册的整个流程和规定。 * **税收发票（Tax Invoice）：** 详细讲解税收发票的格式、要求以及电子发票。 * **贷记和借记通知单（Credit and Debit Notes）：** 说明了贷记和借记通知单的使用场景。 * **账簿和记录（Accounts and Records）：** 强调了维护和保存相关账簿和记录的重要性。 * **电子运单（Electronic Way Bill - EWB）：** 讲解了电子运单的生成和使用。 * **税款缴纳（Payment of Tax）：** 涵盖了税款缴纳的流程和时间。 * **申报（Returns）：** 详细介绍了各种 GST 申报表的填写和提交。 * **进出口（Import and Export under GST）：** 解释了进出口商品和服务中的 GST 处理。 * **退款（Refunds）：** 阐述了 GST 退款的申请和处理流程。 * **加工（Job Work）：** 讲解了加工业务中的 GST 规定。 * **核算与审计（Assessment and Audit）：** 涵盖了 GST 的核算方式和审计程序。 * **检查、搜查、扣押和逮捕（Inspection, Search, Seizure and Arrest）：** 介绍了政府在 GST 执法中的权利。 * **需求和追缴（Demands and Recovery）：** 讲解了税款需求和追缴的相关规定。 * **特定情况下的付款责任（Liability to pay in certain cases）：** 解释了在特定情况下谁有责任支付税款。 * **违章行为与处罚（Offences and Penalties）：** 详细说明了 GST 相关违章行为的处罚。 * **预裁定（Advance Ruling）：** 讲解了预裁定的作用和程序。 * **上诉与复审（Appeals and Revision）：** 涵盖了 GST 相关争议的上诉和复审程序。 * **源头代扣税和源头征税（TDS and TCS）：** 介绍了在 GST 下的源头代扣税和征税。 * **杂项规定（Miscellaneous Provisions）：** 介绍其他一些重要的 GST 相关规定。 **课程目标：** 本课程旨在培养学员成为专业的企业税务顾问，使其熟练掌握印度最重要的商业税——GST。此外，该课程也有助于学员准备 CA、CS 和其他会计考试。课程内容包括实际案例分析和从纳税人及政府双重视角对 GST 的实施进行讲解。
A warm welcome to the Goods and Services Tax (GST) India course by Uplatz.The concept of Goods and Services Tax (GST) was first introduced by Prime Minister Narendra Modi (India) when the government launched GST into action on the midnight of 1 July 2017. However, GST was almost two decades in the creation since the concept was first projected under the Atal Bihari Vajpayee government. Goods and Sales Tax is a destination based tax on consumption of goods and services. It is levied at all stages right from manufacture up to final consumption with credit of taxes paid at previous stages available as setoff. In a nutshell, only value addition is taxed and weight of tax is borne by the final customer. In order to regulate inflation, essential items including food, which currently establish roughly half of the consumer inflation basket, will be taxed at zero rate.The GST system in India is a dual GST with the Centre and States simultaneously imposing it on a common tax base. The GST levied by the Centre on intra-State supply of goods and / or services would is called the Central GST (CGST) and that levied by the States is called the State GST (SGST). Similarly, Integrated GST (IGST) is taxed and managed by Centre on every inter-state supply of goods and services. India is a federal country where both the Centre and the States have been assigned the powers to levy and collect taxes through appropriate legislation. Both the levels of Government have distinct responsibilities to perform according to the division of powers prescribed in the Constitution for which they need to raise resources. A dual GST will, therefore, is consistent with the Constitutional prerequisite of fiscal federalism.Uplatz provides this comprehensive course on GST (India) covering all topics related to Goods and Services Tax. This GST course will help you understand the complexities of GST rules, regulations, supply, processes, charges, exemptions, appeals, and settlements. The GST training includes practical scenarios and the actual implementation of GST from both the taxpayer's angle and from the government's point of view. This GST course will equip you skills to become a Corporate Tax Consultant with mastery over the most important business tax in India i.e. GST.This GST course will also help you to prepare for CA, CS, and other accountancy exams.GST - Course CurriculumLecture 1- GST IN INDIA- AN INTRODUCTION PART-1Lecture 2- GST IN INDIA- AN INTRODUCTION PART-2Lecture 3- GST IN INDIA- AN INTRODUCTION PART-3Lecture 4- SUPPLY UNDER GST PART-1Lecture 5- SUPPLY UNDER GST PART-2Lecture 6- SUPPLY UNDER GST PART-3Lecture 7- SUPPLY UNDER GST PART-4Lecture 8- SUPPLY UNDER GST PART-5Lecture 9- CHARGE OF GST PART-1Lecture 10- CHARGE OF GST PART-2Lecture 11- CHARGE OF GST PART-3 (I) Lecture 12- CHARGE OF GST PART-3 (II) Lecture 13- CHARGE OF GST PART-4Lecture 14- CHARGE OF GST PART-5Lecture 15- EXEMPTIONS FROM GST PART-1 (I)Lecture 16- EXEMPTIONS FROM GST PART-1 (II)Lecture 17- EXEMPTIONS FROM GST PART-2 (I) Lecture 18-EXEMPTIONS FROM GST PART-2(II)Lecture 19- EXEMPTIONS FROM GST PART-3Lecture 20- EXEMPTIONS FROM GST PART-4Lecture 21- EXEMPTIONS FROM GST PART-5Lecture 22- EXEMPTIONS FROM GST PART-6Lecture 23- PLACE OF SUPPLY( INTRODUCTION & DEFINITIONS)Lecture 24- PLACE OF SUPPLY (SECTION-10 & 11)Lecture 25- PLACE OF SUPPLY (SECTION-12) (i)Lecture 26- PLACE OF SUPPLY (SECTION-12) (ii) Lecture 27- PLACE OF SUPPLY (SECTION-13)Lecture 28- TIME OF SUPPLY(DEFINITIONS)Lecture 29- TIME OF SUPPLY (SECTION-12)Lecture 30- TIME OF SUPPLY (SECTION-13)Lecture 31- TIME OF SUPPLY(SECTION-14)Lecture 32- VALUE OF SUPPLY (DEFINITIONS)Lecture 33- VALUE OF SUPPLY (PROVISIONS FOR VALUATION OF SUPPLY)Lecture 34- VALUE OF SUPPLY (RULES FOR VALUATION OF SUPPLY)(PART-1)Lecture 35- VALUE OF SUPPLY (RULES FOR VALUATION OF SUPPLY)(PART-2)Lecture 36- INPUT TAX CREDIT (INTRODUCTION & DEFINITIONS)Lecture 37- INPUT TAX CREDIT(APPORTIONMENT OF BLOCKED CREDITS)Lecture 38- INPUT TAX CREDIT(BLOCKED CREDIT IN SPECIAL CIRCUMSTATCES- SECTION-18)Lecture 39- INPUT TAX CREDIT(BLOCKED CREDITS) (i) Lecture 40- INPUT TAX CREDIT(BLOCKED CREDITS) (ii) Lecture 41- INPUT TAX CREDIT(DISTRIBUCTION OF CREDIT BY ISD- SECTION-20 & 21)Lecture 42- INPUT TAX CREDIT(SECTION-16)Lecture 43- REGISTRATION(INTRODUCTION & DEFINITIONS)Lecture 44- REGISTRATION(SECTION-22)Lecture 45- REGISTRATION(SECTION 24 & 23)Lecture 46- REGISTRATION (SECTION-25)Lecture 47- REGISTRATION (SECTION-25) PART-2Lecture 48- REGISTRATION (SECTION-26 TO 30 & RULES)Lecture 49- TAX INVOICE(DEFINITIONS & SECTION-31)Lecture 50- TAX INVOICE (E-INVOICING)Lecture 51- TAX INVOICE (SPECIAL CASES- PART-1)Lecture 52- TAX INVOICE (SPECIAL CASES PART-2)Lecture 53- CREDIT AND DEBIT NOTESLecture 54- ACCOUNTS AND RECORDS(PART-1)Lecture 55- ACCOUNTS AND RECORDS(PART-2)Lecture 56- ELECTRONIC WAY BILL (PART-1) Lecture 57- ELECTRONIC WAY BILL (PART-2) (i)Lecture 58- ELECTRONIC WAY BILL (PART-2) (ii)Lecture 59- ELECTRONIC WAY BILL (PART-3) Lecture 60- PAYMENT OF TAX(INTRODUCTION & DEFINITIONS)Lecture 61- PAYMENT OF TAX(SECTION-49)Lecture 62- PAYMENT OF TAX(SECTION-50)Lecture 63- RETURNS PART-1 (DEFINITIONS)Lecture 64- RETURNS PART-2Lecture 65- RETURNS PART-3Lecture 66- RETURNS PART-4Lecture 67- RETURNS PART-5Lecture 68- IMPORT AND EXPORT UNDER GST (INTRODUCTION & DEFINITIONS)Lecture 69- IMPORT AND EXPORT UNDER GST (IMPORT OF GOODS UNDER GST)Lecture 70- IMPORT AND EXPORT UNDER GST (IMPORT OF SERVICES UNDER GST)Lecture 71- IMPORT AND EXPORT UNDER GST (REGISTRATION AND ITC IN CASE OF IMPORTOF GOODS AND SERVICES)Lecture 72- IMPORT AND EXPORT UNDER GST (EXPORT UNDER GST)Lecture 73- REFUNDS (PART-1)Lecture 74- REFUNDS (PART-2) (i)Lecture 75- REFUNDS (PART-2) (ii) Lecture 76- REFUNDS (PART-3)Lecture 77- REFUNDS (PART-4)Lecture 78- REFUNDS (PART-5) (i) Lecture 79- REFUNDS (PART-5) (ii)Lecture 80- JOB WORK (PART-1)Lecture 81- JOB WORK (PART-2)Lecture 82- ASSESSMENT AND AUDIT (PART-1) Lecture 83- ASSESSMENT AND AUDIT (PART-2)Lecture 84- INSPECTION, SEARCH, SEIZURE AND ARREST (PART-1)Lecture 85- INSPECTION, SEARCH, SEIZURE AND ARREST (PART-2)Lecture 86- DEMANDS AND RECOVERY(DEFINITIONS)Lecture 87- DEMANDS AND RECOVERY(SECTION 73 & 74)Lecture 88- DEMANDS AND RECOVERY(SECTION 75)Lecture 89- DEMANDS AND RECOVERY(SECTION 76 & 77)Lecture 90- DEMANDS ANDRECOVERY(SECTION 78 TO 84)Lecture 91- LIABILITY TO PAY IN CERTAIN CASESLecture 92- OFFENCES AND PENALTIES( INTRODUCTION, DEFINITIONS AND SECTION 122 & 123)Lecture 93- OFFENCES AND PENALTIES(SECTION 124 TO 130)Lecture 94- OFFENCES AND PENALTIES(SECTION 131 TO 138 & Rules )Lecture 95- ADVANCE RULING Lecture 96- APPEALS AND REVISION (PART-1)Lecture 97- APPEALS AND REVISION (PART-2)Lecture 98- APPEALS AND REVISION (PART-3)Lecture 99- APPEALS AND REVISION (PART-4)Lecture 100- TAX DEDUCTION AT SOURCE AND COLLECTION OF TAX AT SOURCELecture 101- MISCELLANEOUS PROVISIONS (PART-1)Lecture 102- MISCELLANEOUS PROVISIONS (PART-2)Lecture 103- MISCELLANEOUS PROVISIONS (PART-3)Lecture 104- MISCELLANEOUS PROVISIONS (PART-4)
