An advanced GST (Goods and Services Tax) course in India is designed for individuals who have some basic knowledge of GST and wish to expand their understanding of the subject. The course covers more advanced topics, such as GST compliance and audit, anti-profiteering measures, and litigation. Here's a possible outline of the syllabus for an advanced GST course in India:
📖 GST Compliance and non-compliance issues
📖 Record-keeping requirements under GST
📖 GST Audit and assessments
📖 Input Tax Credit and its applicability
📖 Input Tax Credit eligibility criteria
📖 Input Tax Credit utilization
📖 Meaning and purpose of anti-profiteering measures
📖 Anti-profiteering provisions under GST
📖 Anti-profiteering authority and its functions
📖 Dispute resolution mechanism under GST
📖 GST appeals process
📖 Recent judicial pronouncements and their impact on GST
📖 GST for E-commerce platforms
📖 GST implications for online sellers and buyers
📖 GST for supply chain management in E-commerce
📖 Professional ethics and code of conduct
📖 Role of a GST Practitioner in ensuring compliance
📖 Emerging ethical issues in GST practice
It's important to note that the syllabus may vary depending on the institution offering the course and the level of the course. Additionally, GST laws and regulations are subject to frequent changes, so the course should also include updates on the latest GST laws and regulations. It's always best to consult with the relevant authorities and seek professional advice before pursuing an advanced GST course in India.