GST & Indirect Tax
11 lessons covering GST registration, day-to-day compliance, Place of Supply, RCM, GSTR-1 / GSTR-3B / GSTR-9, audit, multi-currency, and E-way Bills.
A focused course on what every accountant in India needs to know and file. Eleven lessons covering the full compliance lifecycle of Sunrise Retail Pvt Ltd in FY 2025-26 — from first GST registration through annual return and E-way Bill.
What you'll learn
- The structure of GST — CGST, SGST, IGST, and the ITC mechanism
- Registration: who must register, what's optional, and the documentation
- Day-to-day compliance: invoices, e-invoicing thresholds, tax invoices
- Place of Supply — how to determine CGST+SGST vs IGST for every transaction
- Reverse Charge Mechanism (RCM) — when the buyer pays GST, self-invoicing, ITC rules
- Filing GSTR-1 (outward supplies) and GSTR-3B (summary + ITC setoff)
- Annual return (GSTR-9) and reconciliation with the books
- GST audit — what's required and how the auditor reads your returns
- Multi-currency transactions, exports, zero-rated supplies, and LUT
- E-way Bill — mandatory document for goods in transit, generation and validity rules
Course map
| # | Lesson | What you learn | Time |
|---|---|---|---|
| 1 | GST Basics | Structure of GST, CGST/SGST/IGST, ITC chain, Sunrise Retail's GST profile | 35 min |
| 2 | GST Registration | Who must register, threshold, voluntary registration, ARN, GSTIN format | 30 min |
| 3 | Day-to-Day Compliance | Tax invoices, e-invoicing thresholds, debit/credit notes, record retention | 35 min |
| 4 | GSTR-1 | Outward supply statement — B2B, B2C, exports, amendments, deadline | 40 min |
| 5 | GSTR-3B | Summary return, ITC setoff order, cash ledger payments, three live filings | 45 min |
| 6 | GSTR-9 Annual Return | Annual reconciliation, Table 8, GSTR-9 vs GSTR-9C | 40 min |
| 7 | GST Audit | Audit triggers, records inspected, common findings, GSTR-9C reconciliation | 35 min |
| 8 | Multi-Currency & Exports | Zero-rated supplies, LUT, exports with/without payment of tax, forex | 35 min |
| 9 | Place of Supply | Intra-state vs inter-state determination, goods vs services rules | 35 min |
| 10 | Reverse Charge (RCM) | When buyer pays GST, self-invoicing, ITC eligibility, Sunrise Retail's RCM entries | 35 min |
| 11 | E-way Bill | When mandatory, Part A and Part B, validity, extension, and exemptions | 30 min |
A note on ITC setoff order
This course teaches the exact setoff sequence enforced by the GSTN portal: IGST ITC first against IGST, then against CGST, then against SGST. CGST ITC offsets CGST then IGST. SGST ITC offsets SGST then IGST. CGST and SGST credits never offset each other. This rule is the source of most filing mistakes — Lesson 5 walks through three filings on Sunrise Retail to lock it in.
How this fits with the other courses
Complete Core Accounting first — GST entries (ITC receivable, output tax payable) appear in Lesson 13 of that course and the mechanics will be clearer once you've seen them in the books. The Tally Prime course covers GST configuration inside software (Lessons 9–10 there) and pairs well with Lessons 3–5 here.
Pick Lesson 1 in the sidebar to begin, or jump to any lesson — every lesson is self-contained and cross-linked.