Course Outline

Module 1: Introduction of GST

• History and Evolution of GST
• Overview of GST in India
• GST Structure: CGST, SGST, IGST, and UTGST
• Benefits and Impact of GST on the Economy

Module 2: GST Registration

• Eligibility for GST Registration
• Procedure for GST Registration
• Amendments, Cancellation, and Revocation of Registration

Module 3: GST Returns

• Types of GST Returns (GSTR-1, GSTR-3B, GSTR-9, etc.)
• Filing of GST Returns
• Annual Returns and Reconciliation
• Late Fees and Penalties for Non-Compliance

Typical TDS Compliance Training TOC

1. Introduction to TDS

• Overview and Objectives of TDS and TCS (Tax Collected at Source)
• Legal Framework: Income-tax Act, 1961 and Relevant Sections
• Who is Liable to Deduct TDS / Collect TCS
• Key Definitions and Concepts

2. Registration and Setup

• TAN Application Process
• Registration on Income Tax Portal and TRACES Portal
• DSC Registration on TRACES
• System Setup for TDS in Accounting Software

3. TDS Provisions and Rates

• TDS Sections, Rates, and Threshold Limits
• Sections 192, 194C, 194J, 194Q
• TDS Calculation including GST Component
• Section 195 – Non-Residents
• Lower / Higher Deduction Certificates (Form 13, 15G, 15H)

4. Deduction, Payment, and Record Keeping

• TDS Deduction Process
• Payment through Challan ITNS 281
• Due Dates for Depositing TDS
• Record-Keeping Procedures

5. Return Filing and Certificates

• Quarterly TDS Return Filing (RPU Utility)
• Form 24Q – TDS on Salaries
• Form 26Q – TDS on Non-Salary Payments
• Form 27Q – TDS on Payments to Non-Residents
• Form 26QB / 26QC – TDS on Property / Rent
• Form 27EQ – TCS Returns
• Issuing TDS Certificates (Form 16 / 16A)
• Using TRACES Portal for CSI Files and Justification Reports

Compliance, Audits, and Penalties

• Reconciliation with Form 26AS / AIS
• Interest, Late Fees, and Penalties
• Correction Statements / Revised Returns
• Compliance Audit Checklist and Internal Controls