GST - when, where, who and how much?
- Offered byCoursera
GST - when, where, who and how much? at Coursera Overview
Duration | 14 hours |
Start from | Start Now |
Total fee | Free |
Mode of learning | Online |
Official Website | Explore Free Course  |
Credential | Certificate |
GST - when, where, who and how much? at Coursera Highlights
- Earn a Certificate upon completion
GST - when, where, who and how much? at Coursera Course details
- In this course, you will build upon your knowledge on the concept of ‘supply’ covered in the first course
- 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
- This program is industry agnostic and is relevant for anyone looking to acquire basic knowledge of GST
- It will provide you with the skills required for entry level jobs in the fields of finance, tax, or law
GST - when, where, who and how much? at Coursera Curriculum
Identifying the place of supply of goods or services
Welcome to GST Taxation Executive Professional Certificate
Introduction to the course: GST - when, where, who and how much?
Introduction to the module
Nature of supplies: Intra-state and inter-state supplies
Legal provisions
How to determine the place of supply of goods?
Place of supply of goods - Illustrations
How to determine the place of supply of domestic services - Part 1
How to determine the place of supply of domestic services - Part 2
How to determine the place of supply of cross-border services services
Key takeaways
Program description and course syllabus
GST in India
Role of a GST professional
Helpful tips to get started
Legal provisions
Service tax education guide - location of supplier
Legal provisions
HC ruling - Lalitha Muraleedharan
Legal provisions - Domestic and cross border supply of services
Place of supply basis place of effective use of service
Special provisions for OIDAR
Clarifications on 'scope of intermediary' and 'export of services'
Bombay HC - Dharmendra M. Jani
Advance ruling on place of supply
Hands-on-project: Determining inter-State and intra-State supplies
Graded assessment - Place of supply
Hands-on-project: Place of supply
Determining the time of supply of goods or services
Introduction to the module
How to determine the time of supply of goods?
How to determine the time of supply of services?
How to determine time of supply in case of continuous supply of goods and services?
How to determine the time of supply in other specified cases?
How to determine the time of supply in case of change in rate of tax?
Invoicing and collection
Judicial interpretation
Case studies
Key takeaways
Legal provisions - Time of supply
Notifications - Time of supply of goods
Legal provisions - Time of supply of services
Legal provisions - Timeline for issue of tax invoice
Point of taxation rules
Legal provisions - Key terms defined
Legal provisions - Rate of exchange in foreign currency transactions
Legal provisions - Time of supply for change in rate of tax
AAR - M/s Chennai Port Trust
AAAR - M/s UP Avas Evam Vikas Parishad
Graded assessment - Time of supply
Computing the value of supply
Introduction to the module
Valuation under GST
Inclusions and exclusions to the transaction value
Valuation - Illustrations
Valuation of FOC supplies & discounts
Judicial interpretation
Valuation where price is not the sole consideration
Valuation in case of supplies to related persons
Valuation under specific scenarios - Part 1
Valuation under specific scenarios - Part 2
Key takeaways
Legal provisions - Value of taxable supply
Valuation methodology - GST on TCS
AAR - M/s Sundaram Finance Limited
AAR - M/s Gujarat Industrial Security Force Society
Valuation: Free-of-cost supplies & post-sale discounts
SC Ruling - Bhayana Builders Private Limited
AAAR - Nash Industries Private Limited
AAR - Ultratech Cement Limited
Legal provisions - Valuation where price is not sole consideration
AAR - Kanhaiya Reality Private Limited
Customs law - Scientific Instruments Co. Ltd.
Legal provisions - Valuation of supplies between related persons
AAR - Specsmakers Opticians Private Limited
AAR - M/s B.G. Shirke Construction Technology Private Limited
AAR - Thirumalai Chemicals Limited
Legal provisions
Valuation - Sale of used vehicle
Legal provisions
Pure agent - Service tax provisions (optional)
AAR E-square Leisure Private Limited
AAAR - Ion Trading India Private Limited
Graded assessment - Valuation
Discharging tax under reverse charge
Introduction to the module
What is reverse charge mechanism?
How to determine the applicability of RCM
Supplies notified for payment under RCM
How to determine the time of supply in case of RCM transactions
Key points to consider
Judicial interpretation
Key takeaways
Legal provisions - Reverse charge mechanism
Legal provisions - Issuance of self-invoice
Notifications listing goods and services liable to RCM
Reverse charge on supplies from unregistered persons
SC Ruling - Northern Operating Systems Limited
Legal provisions - Time of supply for RCM
Legal provisions - Compulsory registration under RCM
SC Ruling - Mohit Minerals Private Limited
GST FAQ on RCM
Graded assessment - Reverse charge mechanism
Hands-on-project: GST - when, where, who and how much?
GST - when, where, who and how much? at Coursera Admission Process
Important Dates
Other courses offered by Coursera
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