GST - Audit, assessment and litigation
- Offered byCoursera
GST - Audit, assessment and litigation at Coursera Overview
Duration | 10 hours |
Total fee | Free |
Mode of learning | Online |
Official Website | Explore Free Course  |
Credential | Certificate |
GST - Audit, assessment and litigation at Coursera Highlights
- Earn a certificate of completion
GST - Audit, assessment and litigation at Coursera Course details
- In this course, you will learn the aspects of tax dispute resolution, assessment, investigation, and audit under GST and understand the penal provisions for non-compliance
- You will also understand the provisions related to anti-profiteering introduced in GST
- 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
GST - Audit, assessment and litigation at Coursera Curriculum
Assessments and audits
Welcome to GST Taxation Executive Professional Certificate
Introduction to the course: GST - Audit, assessment and litigation
Introduction to the module
Framework of assessment under GST
Assessment by taxpayer – Self-assessment
Assessment by tax authorities: Provisional assessment
Scrutiny of returns
Assessment by tax authorities: Best judgment assessment
Assessment by tax authorities: Summary assessment
SOP for scrutiny of GST returns
GST audit
GST Audit – Manual 2019
Key takeaways
Program description and course syllabus
GST in India
Role of a GST professional
Helpful tips to get started
Legal provisions - Framework of assessments
Legal provisions – Self-assessment
Legal provisions – Provisional assessment
Legal provisions – Scrutiny of returns
Legal provisions – Best judgement assessment
Communication of order for best judgement assessment
Legal provisions – Summary assessment
SOP on Scrutiny of returns
Legal provisions – Audit under GST law
Audit Manual under GST
Graded assessment: Litigation under GST
Demands, appeals and penalties
Demands under GST
Demands under GST – Key highlights and issues
Appeals under GST
Appeals under GST – Highlights
Appeals under GST – Differences vis-à-vis earlier regime
Penalties under GST
Detention, seizure and confiscation of goods
Key takeaways
Legal provisions and FAQs – Demand and recovery under GST
Form GST DRC-01A
Recovery cannot be initiated where stay is granted
SC Ruling - Provisional attachment is draconian
Legal provisions – Appeal mechanism under GST
Appeal forms
Communication of order is complete when it comes to assessees' knowledge
Legal provisions – Highlights of appeal provisions
Pre-deposit to be made using cash ledger
Alternate statutory remedy before filing writ
Extension of time limits
Legal provisions – Revisional Authority
Amendments in demand and appeal provisions
Legal provisions – Penalties under GST
HC Ruling - M/S Blue Bird Pure Pvt. Ltd.
Kerala HC Ruling - Daily Express
SC Ruling - M/s Ramdev Trading Company
Legal provisions – Detention, seizure and confiscation of goods
Graded assessment: Demands, Appeals and Penalties under GST
Hands-on-project: Decoding the concepts of assessment, audit, demand and appeal
What is anti-profiteering?
Anti-profiteering
Legal provisions – Anti-profiteering
Case laws relating to anti-profiteering
Graded assessment: What is anti-profiteering?
Other courses offered by Coursera
Student Forum
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