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 Return

• 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: Understanding the Income-tax Act, 1961, and relevant sections.

• Who is liable to deduct TDS/collect TCS?.

• Key definitions and concepts. 

2. Registration and Setup

• TAN (Tax Deduction and Collection Account Number) application process.

• Registration on the official Income Tax Portal and the TRACES portal for compliance management.

• DSC (Digital Signature Certificate) registration on TRACES.

• Basic system setup for TDS in accounting software like Tally or Dynamics 365. 

3. TDS Provisions and Rates

• Detailed review of various TDS sections, rates, and threshold limits for the current financial year.

• Specific sections covered (e.g., Sec 192 on salary, Sec 194C on contracts, Sec 194J on professional fees, Sec 194Q on purchase of goods).

• Understanding the TDS calculation process, including on the GST component (if applicable).

• Provisions related to non-residents (Section 195).

• Compliance related to lower/higher deduction certificates (Form 13, Form 15G/15H). 

4. Deduction, Payment, and Record Keeping

• TDS deduction process prior to every payment.

• TDS payment process: Generating and using Challan No. /ITNS 281 for depositing tax with the government.

• Timeline and due dates for depositing TDS amounts.

• Essential record-keeping procedures for all TDS and TCS transactions. 

5. Return Filing and Certificates

• Quarterly TDS return filing process (e-filing using RPU utility).

• Specific forms for different types of payments:

• Form 24Q (TDS on salaries).

• Form 26Q (TDS on non-salary payments to residents).

• Form 27Q (TDS on payments to non-residents).

• Form 26QB/26QC (TDS on property/rent payments).

• Form 27EQ (TCS returns).

• Generating and issuing TDS certificates (Form 16/16A) to deductees.

• Using the TRACES portal effectively for processes like downloading CSI files and justification reports. 

Compliance, Audits, and Penalties

• Reconciliation of TDS data with Form 26AS/AIS.

• Understanding common default reasons, interest, late fees, and penalties.

• Procedures for filing correction statements/revised returns.

• TDS compliance audit checklists and best practices for internal controls.