本課程是 PwC GST Taxation Executive 專業證書專項課程的一部分

Tax Academy

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PwC GST Taxation Executive 專業證書PwC India

課程信息

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In this course, you will learn about some other key concepts under GST. All taxpayers may not apply these concepts, but the concepts are nonetheless integral to the understanding and application of GST. You will first understand the concept of zero-rated supply and identify the different types of supplies that are taxable but have zero GST rate. Next, you will learn about refunds, their applicability, and the process of claiming GST refunds from tax authorities. Finally, you will learn about job work and the associated GST compliances.
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. It will provide you with the skills required for entry level jobs in the fields of finance, tax, or law.

By the end of this course, you will know:
- What is a zero-rated supply and the different types of supplies that are zero-rated
- The objective behind classifying some supplies as zero-rated supplies 
- The types of refunds and various situations when a refund is allowed under the GST law in India
- The process of obtaining GST refund, computation of refunds, and the documents required
- The concept of job work, responsibilities of a job worker and the principal, and the compliances required to be undertaken.

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第 5 門課程（共 7 門）

PwC GST Taxation Executive 專業證書

初級

Learner should be familiar with basic numeric calculations, MS Excel skills, and accounting principles.

完成時間大約為13 小時

英語（English）

您將學到的內容有

Define and explain the principles governing the need for zero rating and Identify supplies that are zero-rated.
Learn about circumstances where GST refund is allowed.
Process to obtain GST refund on the government portal, including refund computation, timelines for grant of refund and the documentation required.
Learn about responsibilities of a job worker and the compliances to be undertaken.

您將獲得的技能

Decision-Making
Refunds
Problem Solving
GST law
Interpretation

可靈活調整截止日期

根據您的日程表重置截止日期。

可分享的證書

完成後獲得證書

100% 在線

立即開始，按照自己的計劃學習。

第 5 門課程（共 7 門）

PwC GST Taxation Executive 專業證書

初級

Learner should be familiar with basic numeric calculations, MS Excel skills, and accounting principles.

完成時間大約為13 小時

英語（English）

授課教師

Tax Academy

An initiative by PwC Academy

1,367 個學生

7 門課程

提供方

PwC India

授課大綱 - 您將從這門課程中學到什麼

週

週 1

完成時間為 4 小時

Interpreting zero-rated supplies

完成時間為 4 小時

14 個視頻（總計 60 分鐘）, 21 個閱讀材料, 1 個測驗

14 個視頻

Welcome to GST Taxation Executive Professional Certificate1分鐘

Introduction to the course: GST - Claiming refunds and other concepts1分鐘

Introduction to the module2分鐘

Concept of zero-rated supplies - Part 12分鐘

Concept of zero-rated supplies - Part 24分鐘

Export of goods – Part 14分鐘

Export of goods – Part 25分鐘

Export of goods – Part 33分鐘

Export of services - Part 17分鐘

Export of services - Part 28分鐘

Export of services - Part 31分鐘

Supplies to SEZs – Part 110分鐘

Supplies to SEZs – Part 24分鐘

Key takeaways2分鐘

21 個閱讀材料

Program description and course syllabus5分鐘

GST in India15分鐘

Role of a GST professional10分鐘

Helpful tips to get started5分鐘

Legal provisions – Zero-rated supply3分鐘

Exempt supply and letter of undertaking provisions10分鐘

Safeguards in relation to LUT2分鐘

Legal provisions – Definitions and POS provisions3分鐘

Legal provisions - Merchant exporters, drop shipments and deemed exports10分鐘

Supply of goods to foreign going vessels5分鐘

Supply by duty free shops to international passengers2分鐘

Legal provisions - Export of service15分鐘

Services between establishments of a person15分鐘

Scope of intermediary services5分鐘

Advance Rulings - Intermediary services 5分鐘

Ruling by AAAR - Back office support5分鐘

Whether testing services qualify as export of services?2分鐘

Definition of SEZ and GST implications7分鐘

Clarifications related to supplies to SEZ7分鐘

HC Ruling - Lalitha Muraleedharan 5分鐘

AAAR - M/S. Merit Hospitality Services Private Limited5分鐘

1 個練習

Graded assessment: Interpreting zero-rated supplies15分鐘

週

週 2

完成時間為 7 小時

All about refunds

The GST law has made it possible to obtain refunds simply through a standardised process for filing a refund claim. Every claim should be filed online in a standardised form. The application is forwarded to the proper officer who is required to scrutinise the application in a time-bound manner.

完成時間為 7 小時

11 個視頻（總計 86 分鐘）, 22 個閱讀材料, 1 個測驗

11 個視頻

Introduction to the module2分鐘

Refunds under GST – An overview10分鐘

Refund on zero-rated supplies: Part 117分鐘

Refund on zero-rated supplies: Part 27分鐘

Refund on zero-rated supplies: Part 310分鐘

Refund on zero-rated supplies: Part 42分鐘

Refund on zero-rated supplies: Part 52分鐘

ITC refund on inverted duty structure13分鐘

Deemed export refund6分鐘

Other types of refund10分鐘

Key takeaways1分鐘

22 個閱讀材料

Legal provisions – Refunds under GST40分鐘

Allahabad HC - Revenue cannot escape sanctioning refund5分鐘

Legal definitions 3分鐘

Legal provisions – Refund of accumulated ITC15分鐘

Legal provisions – Refund procedure15分鐘

Forms for claim of refund20分鐘

Circular on electronic process of GST refund10分鐘

Refund Circulars under GST30分鐘

Legal provisions – Refund of IGST paid on exports10分鐘

CBIC Guide on IGST Refunds40分鐘

Clarifications to ease export refund filing procedure10分鐘

Legal provisions - Refund documentation7分鐘

Legal provisions - Computation of refund amount for IDS3分鐘

Notification - Inverted tax structure15分鐘

Circulars – Inverted duty structure5分鐘

Landmark judgement in case of IDS5分鐘

Admissibility of IDS refund for input services5分鐘

Legal provisions – Deemed exports5分鐘

Key amendments to refund provisions20分鐘

Legal provisions – Other refunds6分鐘

Clarification on wrongly credited refund25分鐘

Form GST PMT -092分鐘

1 個練習

Graded assessment: All about refunds 15分鐘

週

週 3

完成時間為 2 小時

Working with a job worker

A job worker is a person who undertakes a treatment or a process on goods belonging to another person, i.e. the principal. The concept of job work is important because the GST law mandates that in case of a job work, the principal manufacturer is responsible for compliances on behalf of the job worker on goods processed by such job worker. In this module, we shall discuss the concept of job work, understand the responsibilities of a job worker and the principal, and describe the compliances to be undertaken by a job worker.

完成時間為 2 小時

11 個視頻（總計 42 分鐘）, 14 個閱讀材料, 2 個測驗

11 個視頻

Introduction to the module2分鐘

Concept of job work3分鐘

Registration requirements1分鐘

Movement of goods under job work4分鐘

Time limit for goods lying at job worker’s premises4分鐘

Disposal of waste and scrap4分鐘

Other aspects3分鐘

GST rate on job work3分鐘

Case studies2分鐘

Advance Rulings10分鐘

Key takeaways1分鐘

14 個閱讀材料

Legal definitions1分鐘

Legal provisions – Form ITC-042分鐘

Legal provisions – Registration by a job worker3分鐘

Documentation for goods sent on job work7分鐘

Legal provisions – Job work procedure5分鐘

Legal provision – Disposal of scrap1分鐘

Legal provisions – ITC on goods sent for job work3分鐘

Job work issues5分鐘

CBIC Flyer – Job work under GST10分鐘

GST rate – Job work activities5分鐘

Clarification relating GST rate for job work2分鐘

AAR - Hical Technologies Private Limited2分鐘

AAR - Rohan Coach Builders5分鐘

AAR - Alok Bhanuka5分鐘

2 個練習

Graded assessment: Working with a job worker15分鐘

Decoding the concept of refunds, zero-rated supplies and job work25分鐘

關於 PwC GST Taxation Executive 專業證書

Want to start a new career as a GST professional in India or want to enhance your GST knowledge as an accountant or Tax executive? Goods and Services Tax(GST) specialists are in high demand as companies seek individuals with expertise to help them implement and comply with this landmark tax reform. They are responsible for preparing and filing tax returns, preparing payments, identifying tax savings, and analyzing tax issues.

Designed by PwC India, this program will help you gain in-demand skills in the field of GST. You’ll learn about India's GST landscape and fundamentals, understand GST compliances, how and when to apply GST, and how to undertake GST compliances and file returns. You’ll gain practical knowledge of GST and apply your new skills to real world scenarios by examining actual transactions and case studies. Upon completion, you will earn a Professional Certificate from PwC India and will have job-ready skills for entry level GST jobs in India. This is an industry-agnostic program relevant to anyone looking to acquire basic knowledge of India GST. Learners can sharpen their skills in specific GST areas such as technical aspects, compliances, and tax dispute resolution. To be successful, it will be helpful to be familiar with basic Excel, basic arithmetic formulas, and the concepts of purchase, sale, receipts, and payments.

常見問題

When will I have access to the lectures and assignments?
Access to lectures and assignments depends on your type of enrollment. If you take a course in audit mode, you will be able to see most course materials for free. To access graded assignments and to earn a Certificate, you will need to purchase the Certificate experience, during or after your audit. If you don't see the audit option:
The course may not offer an audit option. You can try a Free Trial instead, or apply for Financial Aid.
The course may offer 'Full Course, No Certificate' instead. This option lets you see all course materials, submit required assessments, and get a final grade. This also means that you will not be able to purchase a Certificate experience.
What will I get if I subscribe to this Certificate?
When you enroll in the course, you get access to all of the courses in the Certificate, and you earn a certificate when you complete the work. Your electronic Certificate will be added to your Accomplishments page - from there, you can print your Certificate or add it to your LinkedIn profile. If you only want to read and view the course content, you can audit the course for free.
How do I obtain the course certificate?
Upon successful completion of each course, you will be eligible for that respective course completion certificate. To obtain the PwC - India GST professional certificate you must complete all seven courses.
Who is this program for?
This program is industry agnostic and would be relevant for anyone looking to acquire basic knowledge of GST in India.
What background knowledge is necessary?
Learner should be familiar with basic numeric calculations, MS Excel skills, and accounting principles.
Do I need to take the courses in a specific order?
Yes, it is recommended that you take the courses in the specific order from one to seven.
What will I be able to do upon completing the specialization?
It will provide you with the skills required for entry and mid-level jobs in the fields of finance, tax and law.

還有其他問題嗎？請訪問學生幫助中心。

GST - Claiming refunds and other concepts

課程信息

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