이 강좌는 PwC GST Taxation Executive 전문 인증서의 일부입니다.

Tax Academy

제공자:

PwC GST Taxation Executive 전문 인증서PwC India

이 강좌에 대하여

최근 조회 2,583회

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.

유연한 마감일

일정에 따라 마감일을 재설정합니다.

공유 가능한 수료증

완료 시 수료증 획득

100% 온라인

지금 바로 시작해 나만의 일정에 따라 학습을 진행하세요.

다음 특화 과정의 7개 강좌 중 5번째 강좌:

PwC GST Taxation Executive 전문 인증서

초급 단계

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

완료하는 데 약 13시간 필요

영어

배울 내용

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.

귀하가 습득할 기술

Decision-Making
Refunds
Problem Solving
GST law
Interpretation

유연한 마감일

일정에 따라 마감일을 재설정합니다.

공유 가능한 수료증

완료 시 수료증 획득

100% 온라인

지금 바로 시작해 나만의 일정에 따라 학습을 진행하세요.

다음 특화 과정의 7개 강좌 중 5번째 강좌:

PwC GST Taxation Executive 전문 인증서

초급 단계

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

완료하는 데 약 13시간 필요

영어

강사

Tax Academy

An initiative by PwC Academy

1,276명의 학습자

7개의 강좌

제공자:

PwC India

강의 계획표 - 이 강좌에서 배울 내용

주

주 1

완료하는 데 4시간 필요

Interpreting zero-rated supplies

완료하는 데 4시간 필요

14개 동영상 (총 60분), 21 개의 읽기 자료, 1 개의 테스트

14개의 동영상

Welcome to GST Taxation Executive Professional Certificate1m

Introduction to the course: GST - Claiming refunds and other concepts1m

Introduction to the module2m

Concept of zero-rated supplies - Part 12m

Concept of zero-rated supplies - Part 24m

Export of goods – Part 14m

Export of goods – Part 25m

Export of goods – Part 33m

Export of services - Part 17m

Export of services - Part 28m

Export of services - Part 31m

Supplies to SEZs – Part 110m

Supplies to SEZs – Part 24m

Key takeaways2m

21개의 읽기 자료

Program description and course syllabus5m

GST in India15m

Role of a GST professional10m

Helpful tips to get started5m

Legal provisions – Zero-rated supply3m

Exempt supply and letter of undertaking provisions10m

Safeguards in relation to LUT2m

Legal provisions – Definitions and POS provisions3m

Legal provisions - Merchant exporters, drop shipments and deemed exports10m

Supply of goods to foreign going vessels5m

Supply by duty free shops to international passengers2m

Legal provisions - Export of service15m

Services between establishments of a person15m

Scope of intermediary services5m

Advance Rulings - Intermediary services 5m

Ruling by AAAR - Back office support5m

Whether testing services qualify as export of services?2m

Definition of SEZ and GST implications7m

Clarifications related to supplies to SEZ7m

HC Ruling - Lalitha Muraleedharan 5m

AAAR - M/S. Merit Hospitality Services Private Limited5m

1개 연습문제

Graded assessment: Interpreting zero-rated supplies15m

주

주 2

완료하는 데 7시간 필요

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.

완료하는 데 7시간 필요

11개 동영상 (총 86분), 22 개의 읽기 자료, 1 개의 테스트

11개의 동영상

Introduction to the module2m

Refunds under GST – An overview10m

Refund on zero-rated supplies: Part 117m

Refund on zero-rated supplies: Part 27m

Refund on zero-rated supplies: Part 310m

Refund on zero-rated supplies: Part 42m

Refund on zero-rated supplies: Part 52m

ITC refund on inverted duty structure13m

Deemed export refund6m

Other types of refund10m

Key takeaways1m

22개의 읽기 자료

Legal provisions – Refunds under GST40m

Allahabad HC - Revenue cannot escape sanctioning refund5m

Legal definitions 3m

Legal provisions – Refund of accumulated ITC15m

Legal provisions – Refund procedure15m

Forms for claim of refund20m

Circular on electronic process of GST refund10m

Refund Circulars under GST30m

Legal provisions – Refund of IGST paid on exports10m

CBIC Guide on IGST Refunds40m

Clarifications to ease export refund filing procedure10m

Legal provisions - Refund documentation7m

Legal provisions - Computation of refund amount for IDS3m

Notification - Inverted tax structure15m

Circulars – Inverted duty structure5m

Landmark judgement in case of IDS5m

Admissibility of IDS refund for input services5m

Legal provisions – Deemed exports5m

Key amendments to refund provisions20m

Legal provisions – Other refunds6m

Clarification on wrongly credited refund25m

Form GST PMT -092m

1개 연습문제

Graded assessment: All about refunds 15m

주

주 3

완료하는 데 2시간 필요

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.

완료하는 데 2시간 필요

11개 동영상 (총 42분), 14 개의 읽기 자료, 2 개의 테스트

11개의 동영상

Introduction to the module2m

Concept of job work3m

Registration requirements1m

Movement of goods under job work4m

Time limit for goods lying at job worker’s premises4m

Disposal of waste and scrap4m

Other aspects3m

GST rate on job work3m

Case studies2m

Advance Rulings10m

Key takeaways1m

14개의 읽기 자료

Legal definitions1m

Legal provisions – Form ITC-042m

Legal provisions – Registration by a job worker3m

Documentation for goods sent on job work7m

Legal provisions – Job work procedure5m

Legal provision – Disposal of scrap1m

Legal provisions – ITC on goods sent for job work3m

Job work issues5m

CBIC Flyer – Job work under GST10m

GST rate – Job work activities5m

Clarification relating GST rate for job work2m

AAR - Hical Technologies Private Limited2m

AAR - Rohan Coach Builders5m

AAR - Alok Bhanuka5m

2개 연습문제

Graded assessment: Working with a job worker15m

Decoding the concept of refunds, zero-rated supplies and job work25m

PwC GST Taxation Executive 전문 인증서 정보

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. Less than INR 1650/month! Enroll today!

자주 묻는 질문

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.

궁금한 점이 더 있으신가요? 학습자 도움말 센터를 방문해 보세요.

GST - Claiming refunds and other concepts

이 강좌에 대하여

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