GST - Using input tax credit
- Offered byCoursera
GST - Using input tax credit at Coursera Overview
Duration | 10 hours |
Total fee | Free |
Mode of learning | Online |
Official Website | Explore Free Course  |
Credential | Certificate |
GST - Using input tax credit at Coursera Highlights
- Earn a Certificate upon completion
GST - Using input tax credit at Coursera Course details
- In this course, you will learn about the concept of the input tax credit, conditions , and restrictions on availing and utilizing ITC, legal requirements and procedures for reconciliation of ITC , and the concept of distribution of ITC Input tax credits, along with valuations, play an important role in the pricing of goods and services
- This course provides a platform for learners planning to launch their careers in tax or sharpen their skills with the technical understanding of GST law in India
- It will provide you with the skills required for entry level jobs in the fields of finance, tax, or law
GST - Using input tax credit at Coursera Curriculum
Availing and utilising input tax credit
Welcome to GST Taxation Executive Professional Certificate
Introduction to the course: GST - Using input tax credit
Introduction to the module
What is ITC: Overview and conditions for availment
What are the restrictions on availment of ITC
What is the manner of availment of ITC
Reversal of ITC
ITC - Key points to consider - Part 1
ITC - Key points to consider - Part 2
Key takeaways
Program description and course syllabus
GST in India
Role of a GST professional
Helpful tips to get started
Legal provisions - Overview of ITC
Legal provisions - Conditions for availment of ITC
CBIC Circular on availment of ITC
CBIC GST FAQs - Relevant extracts
Legal provisions - Restrictions on availment of ITC
CBIC GST FAQs - Relevant extracts
PwC News Flash - Safari Retreats & ARS Steels
AAAR - M/s SHV Energy Pvt. Ltd.
AAAR - M/s CMS Info Systems Limited
Manner of availment and reversal of ITC
CBIC GST FAQs - Relevant extracts
Reversal of ITC
CBIC GST FAQs - Relevant extracts
Legal provisions - Matching of ITC
Circular - Transactions involving fake invoices
Gujarat High Court on Rule 86A of the CGST Rules
Notifications amending key provisions on ITC restriction
Graded assessment - Input tax credit
Reconciling input tax credit
Introduction to the module
Introduction and background
Invoice-level matching under GST - Procedure
Reconciliation methodologies
Analysing vendor reconciliation mismatches
Analysing vendor reconciliation issues - Part 1
Analysing vendor reconciliation issues - Part 2
Credit reconciliation - Key points to consider
Key takeaways
Legal provisions - Availment of ITC upon matching
FAQs and process manual - GSTR-2A (optional)
Relevant CBIC Circulars
Re-opening of GSTN portal for transition credit forms
Reconciliation Process
User manual GSTR-2B (optional)
HC Ruling - M/s D.Y. Beathel Enterprises
HC Ruling - M/s Bharat Aluminium Company Limited
HC Ruling - M/s LGW Industries Limited
M/s Progressive Stone Works vs The Joint Commissioner
Vendor reconciliation issues: Hands-on-project
Graded assessment - Reconciling input tax credit
Distributing input tax credits
Introduction to the module
Concept of input service distributor - Part 1
Concept of input service distributor - Part 2
Manner of distribution of ITC by ISD
Compliance requirements for an ISD - Part 1
Compliance requirements for an ISD - Part 2
ITC reconciliation - invoice matching - Part 1
ITC reconciliation - invoice matching - Part 2
Key takeaways
Legal provisions - Concept of Input service distributor
CBIC GST FAQs - Relevant extracts
CBIC GST FAQs - Relevant extracts
Orissa HC - M/s JSW Steel Ltd.
AAAR - M/s Cummins India Limited
AAR - M/s Tata Sia Airlines Ltd.
Legal provisions - ITC distribution by ISD
CBIC GST FAQs - Relevant extracts
Legal provisions - Compliance requirements for an ISD
Legal provisions - Key points ISD return
CBIC GST FAQs - Relevant extracts
Legal provisions - ITC matching
Rule 36 of the CGST Rules and related notifications
Graded assessment - Input service distributor
Hands-on-project: Distribution of ITC among branches under ISD
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