This course is part of the PwC GST Taxation Executive Professional Certificate

Tax Academy

Offered By

PwC GST Taxation Executive Professional CertificatePwC India

About this Course

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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. 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 learn about:
- The procedure for audit by government authorities
- Assessment of taxes, and the appellate procedure
- Non-compliances or offences leading to penalties and prosecution 
- The objectives for the introduction of anti-profiteering provisions, the role and constituents of statutory bodies, and the practical challenges in its implementation
- Business restructuring from a GST perspective, the tax risks, and how MIS reports can help mitigate the risks.

Flexible deadlines

Reset deadlines in accordance to your schedule.

Shareable Certificate

Earn a Certificate upon completion

100% online

Start instantly and learn at your own schedule.

Course 7 of 7 in the

PwC GST Taxation Executive Professional Certificate

Beginner Level

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

Approx. 10 hours to complete

English

Skills you will gain

Decision-Making
GST law
GST technical
Assessments & Tax dispute resolution

Flexible deadlines

Reset deadlines in accordance to your schedule.

Shareable Certificate

Earn a Certificate upon completion

100% online

Start instantly and learn at your own schedule.

Course 7 of 7 in the

PwC GST Taxation Executive Professional Certificate

Beginner Level

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

Approx. 10 hours to complete

English

Instructor

Tax Academy

An initiative by PwC Academy

2,148 Learners

7 Courses

Offered by

PwC India

Syllabus - What you will learn from this course

Week1

Week 1

4 hours to complete

Assessments and audits

Under GST a taxpayer is required to self-assess the tax liability, pay taxes and file returns. Thus, there is a need to ensure that the taxpayer has correctly assessed the tax liability.

Assessment can be undertaken either by the taxpayer themselves, which is called self-assessment, or by the tax authorities, which can be in the form of provisional assessment, summary assessment and best judgment assessment. In this module, you will learn about the different types of assessments by the taxpayer as well as the tax authorities, the situations when each of these are invoked and key considerations pertaining to them. You will also learn about the basic framework of audits under GST.

4 hours to complete

13 videos (Total 65 min), 14 readings, 1 quiz

13 videos

Welcome to GST Taxation Executive Professional Certificate1mIntroduction to the course: GST - Audit, assessment and litigation1mIntroduction to the module3mFramework of assessment under GST1mAssessment by taxpayer – Self-assessment6mAssessment by tax authorities: Provisional assessment8mScrutiny of returns6mAssessment by tax authorities: Best judgment assessment6mAssessment by tax authorities: Summary assessment4mSOP for scrutiny of GST returns6mGST audit9mGST Audit – Manual 20197mKey takeaways2m

14 readings

Program description and course syllabus5mGST in India15mRole of a GST professional10mHelpful tips to get started5mLegal provisions - Framework of assessments 1mLegal provisions – Self-assessment8mLegal provisions – Provisional assessment25mLegal provisions – Scrutiny of returns7mLegal provisions – Best judgement assessment8mCommunication of order for best judgement assessment5mLegal provisions – Summary assessment6mSOP on Scrutiny of returns10mLegal provisions – Audit under GST law30mAudit Manual under GST2m

1 practice exercise

Graded assessment: Litigation under GST15m

Week2

Week 2

6 hours to complete

Demands, appeals and penalties

Any non-compliance or contravention of provisions of GST law can attract scrutiny, assessment, audit, demand and recovery proceedings. Demand and recovery provisions are invoked against the taxpayer if there is any short payment or wrong utilisation of input credit. If the taxpayer is unhappy with the order or decision passed by the Tax Officer, such taxpayer has a statutory right to file an appeal.

In this module, you will learn the circumstances under which demand can be raised and the timelines for the issuance of notice and conclusion of proceedings. We shall discuss the procedural requirements for filing of appeals such as who can file the appeal, which forum should the appeal be filed to, the quantum of pre-deposit and other important aspects. We shall also discuss the offences that can attract penalties under GST.

6 hours to complete

8 videos (Total 55 min), 18 readings, 2 quizzes

8 videos

Demands under GST 9mDemands under GST – Key highlights and issues 5mAppeals under GST9mAppeals under GST – Highlights6mAppeals under GST – Differences vis-à-vis earlier regime8mPenalties under GST 7mDetention, seizure and confiscation of goods5mKey takeaways2m

18 readings

Legal provisions and FAQs – Demand and recovery under GST1h 15mForm GST DRC-01A2mRecovery cannot be initiated where stay is granted10mSC Ruling - Provisional attachment is draconian7mLegal provisions – Appeal mechanism under GST1hAppeal forms2mCommunication of order is complete when it comes to assessees' knowledge5mLegal provisions – Highlights of appeal provisions7mPre-deposit to be made using cash ledger5mAlternate statutory remedy before filing writ5mExtension of time limits10mLegal provisions – Revisional Authority8mAmendments in demand and appeal provisions12mLegal provisions – Penalties under GST10mHC Ruling - M/S Blue Bird Pure Pvt. Ltd.5mKerala HC Ruling - Daily Express5mSC Ruling - M/s Ramdev Trading Company5mLegal provisions – Detention, seizure and confiscation of goods15m

2 practice exercises

Graded assessment: Demands, Appeals and Penalties under GST15mHands-on-project: Decoding the concepts of assessment, audit, demand and appeal20m

Week3

Week 3

1 hour to complete

What is anti-profiteering?

The Government introduced provisions in the GST legislation that any reduction in the tax incidence, i.e. GST should be passed on to consumers through a commensurate reduction in prices. This measure of the Government is commonly known as ‘anti-profiteering’. ‘Anti-profiteering’, as the name suggests, means that one cannot ‘profiteer’ from GST. In this module, we shall discuss the legal framework for anti-profiteering regulations in India and the authorities constituted by the Government to check the cases of anti-profiteering.

1 hour to complete

1 video (Total 11 min), 2 readings, 1 quiz

About the PwC GST Taxation Executive Professional Certificate

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.

Frequently Asked Questions

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.

More questions? Visit the Learner Help Center.

GST - Audit, assessment and litigation

About this Course

Skills you will gain