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A Detailed Guide To GST Certification Course Syllabus

Today we will go through the detailed GST Certification Course syllabus along with all the components covered under the different modules and sub-modules. 

What is GST in India?

The Goods and Services Tax is known as GST. It is an indirect tax that has replaced many Indian indirect taxes, such as excise duty, VAT, tax on utilities, etc. On 29 March 2017, the Goods and Service Tax Act was introduced in Parliament and came into force on 1 July 2017.


In other words, the production of products and services is subject to Goods and Service Tax. India’s Goods and Services Tax Law is a comprehensive, multi-stage, destination-based tax imposed on any additional value. For the whole country, GST is a single domestic indirect tax law.


The tax is imposed at each point of sale under the GST system. Central GST and state GST are paid in the case of intra-state transactions. The Integrated GST is entrusted with all inter-state sales.


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Advantages of GST

The cascading effect on the sale of goods and services has primarily been removed by GST. The cost of products has been impacted by the removal of the cascading effect. As the tax on taxes is eliminated by the GST regime, the cost of goods decreases.


GST is also primarily technologically driven. All operations, such as registration, return filing, refund request, and notice response, need to be done online on the GST portal, which speeds up the processes.


Following are the advantages of GST:

  1. It Will help to build a single shared national market for India, raise foreign investment, and the campaign “Make in India”
  2. Cascading of taxes will be mitigated, as input tax credit will be available at any point of supply through goods and services.
  3. Harmonization of rules, procedures, and tax rates between the Center and the States and around the States
  4. Simpler tax system and fewer waivers
  5. Elimination of double taxation in some industries, such as job contracts, software, the hospitality sector;
  6. Reduction of the multiplicity of taxes currently regulated by our indirect tax scheme, resulting in simplification and continuity
  7. Due to the smooth flow of input tax credit between the producer, manufacturer, and service provider, the final price of the product is supposed to be clear.
  8. Reduction in long-term prices of services and goods due to a decline in the cascading effect of taxation
  9. Eradication of poverty by creating more jobs and financial capital.
  10. GST, which is a destination-based sales tax, would benefit consuming states
  11. Improve the country’s overall investment climate, which will naturally support the States’ growth
  12. Improved standards of taxpayer compliance would make a significant contribution to improving the revenue generation of the States.


Components of GST

 Under this scheme, there are three taxes that apply: CGST, SGST & IGST.

  • CGST: It is the tax levied on intra-state transactions by the central government(e.g., a transaction happening within Karnataka)
  • SGST: It is the tax levied on intra-state transactions by the state government. (e.g., a transaction happening withing Karnataka)
  • IGST: It is a tax levied for inter-state transactions by the central government. (e.g., Karnataka to Tamil Nadu)


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What is GST Course?

 The Ministry of MSME(Micro, Small and Medium enterprises)provides the GST Certification Course. The goal is to enable businessmen, accountants, Chartered Accountants (CAs) Certified Management Accountants (CMAs), Company Secretaries (CS), and other professionals to develop their knowledge of the Goods and Services Tax by offering advanced, updated knowledge systematically, enhancing their problem-solving and analytical skills to improve decision-making, and providing skills and knowledge needed for self – employment and job in the industry.


Advantages of GST Certification Course

The advantages are as follows:

  • On average, it helps to increase the individual’s wage by 15% to 25%.
  • It raises the number of work prospects available to individuals.
  • It enables individuals to set up their own consultancy.
  • It helps to improve the expertise of various tax, finance, and accounting professionals.
  • It provides a classroom environment for better learning with organized course material.


 GST Certification course Syllabus

 The GST Course Syllabus will cover the following definitions and concepts under the Goods and Services Tax:

  • GST Levy
  • GST Time of Supply
  • GST Place of Supply
  • Transitional problems
  • Input Tax Credit
  • GST Valuation
  • GST Returns
  • GST Registration
  • GST Payment
  • GST Assessment
  • GST Refund
  • GST Penalties
  • GST Offences
  • GST Advance Ruling
  • GST Customs Duty
  • GST Moot Court
  • GST Ethical Practise

One of the greatest tax reforms India has ever seen was the Goods and Services Tax. When the country adopted GST on July 1st,2017, a change in the tax paradigm materialized. The Ministry of MSME has agreed to deliver the GST Certification Course to keep up with the changes and to ensure that awareness is rising with every passing day.


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Individuals who successfully complete the course will receive a certificate on the final day of the course.


Laws covered for GST certification course syllabus 

  • Central Goods and Services Tax Act, 2017
  • Integrated Goods and Services Tax Act, 2017
  • State Goods and Services Tax Act, 2017(of all States)
  • Union Territory Goods and Services Tax Act, 2017
  • Goods and Services Tax(Compensation to States) Act, 2017
  • Central Goods and Services Tax Rules, 2017
  • Integrated Goods and Services Tax Rules, 2017
  • States Goods and Services Tax Rules, 2017(of all states)


Duration Of GST Certification Course Syllabus 

The length of the course is limited to four days and can be carried out on weekends. Class timings are from10:00 am to 5:30 pm and the registration fee for the course is Rs.7,500.A 5 percent discount on the GST applicable to the course fee is available for candidates applying for the course via payment modes such as UPI, NEFT, and other cashless modes.

Basic Conditions Required for Becoming a GST Practitioner 

These are the requirements necessary to become a GST practitioner:

  • They ought to be a resident of India
  • They need to have a sound mind,
  • They should not be listed as insolvent.
  • They should not be accused of a crime of 2 years or more imprisonment.

Qualifications Required For Becoming a GST Practitioner 

 The following people may become GST Practitioner:

  • A retired officer of the Commercial Tax Department of any State Government or of the CBEC who has served for a minimum of two years as a Group-B (or higher) gazette officer
  • For a term of not less than 5 years, a tax return prepare or a sales tax practitioner registered
  • A graduate or postgraduate of any Indian University or a recognized Foreign University in Commerce, Law, Accounting, including Higher Auditing, or Business Administration or Business Management
  • A Chartered Accountant, Cost Accountant, or a Company Secretary

Duties of a GST Practitioner

 A GST practitioner is a person approved to conduct one or more of the activities mentioned below on behalf of taxpayers by the central government or state government:

  1. Registration: A GST practitioner can help make an application on behalf of the taxpayer for GST registration or make changes to/cancellation of GST registration.
  2. Returns: A GST Practitioner can help to file monthly/quarterly/annual GST returns such as Form GSTR-3B, Form GSTR-1, and Form GSTR-9.
  3. Refunds/Payment: On behalf of registered individuals, GST Practitioners may file refund claims or pay taxes.
  4. Authorized Representative: GST practitioners are entitled to appear before any officer of the GST Agency, the Appellate Authority, and the Tribunal as an approved representative.


Benefits of being a GST practitioner

  • He can provide information on internal and external supplies.
  • On behalf of his taxpayer client, he may include the monthly, quarterly, and annual returns
  • A credit deposit can be made by him into the electronic cash ledger
  • The entire list of taxpayers who are interested in your account can be viewed by him
  • He can file an application for his refund claim.
  • he can file an application to amend or cancel its registration.
  • He can assist his client in developing an e-waybill for different movements of his products
  • He may approve or deny the application as a fellow taxpayer’s consultant.
  • He is also allowed to make adjustments to the profile of his taxpayer clients, such as the location of his company, his contact details, and other business information. However, a GST practitioner can only save and cannot apply such information. He has to tell his client to send the details as he has given them.


Steps to be a certified GST Practitioner

Step 1: Register as a GST Practitioner on the GST portal under Form PCT-01 and receive a certificate of enrollment under Form PCT-02

Upload the necessary information for registration as a ‘GST practitioner’ on the portal.GSTN will produce the Temporary Reference Number (TRN) and check this information by sending an OTP to the registered mobile number. Upload the supporting documents and send the request through DSC or EVC. Within fifteen days, a notification with the GSTP Enrollment number will be received on the registered email ID.


Step 2: Appearing for certification by NACIN for the GSTP exam

Within two years of registration on the GST portal, appear for the GSTP exam which is conducted by NACIN. To qualify as a certified GSTP, applicants must score at least 50 percent of the total marks. The list of registered GSTP’s will then be eligible for taxpayers to exercise their choice on the popular GST portal.


 Importance of certification by GSTP exam 

Once enrolled as a GST practitioner, within two years of enrolment, the applicant must pass the GSTP test. An exception to this is that if a person is registered as a GSTP before 1 July 2018, he or she will have one more year to complete the test.


GST practitioners are filing valuable data/information on behalf of the taxpayer. Considering the importance of the work done by the GST practitioner, they must be registered in the GST Portal and must pass an exam to obtain a certificate before beginning their own practice. In the eyes of the taxpayer, gaining GST Practitioner Certification (GSTP) helps to improve reputation and confidence for the services rendered by the practitioner.


What is NACIN?

 The National Academy of Customs, Indirect Taxes & Drugs, or NACIN, is the Government of India’s leading institution for capacity building in indirect taxation. It also plays a crucial role in international capacity building by providing training in the fields of customs, drug law, and environmental protection to officers from different countries.NACIN is the Regional Training Centre (RTC) for Asia Pacific of the World Customs Organization (WCO).


NACIN has been designated by the United Nations Environment Program (UNEP) as a Collaborating Centre for Capacity Building in the field of environmental protection. In collaboration with the United Nations Office on Drugs & Crime (UNODC), NACIN offers drug law enforcement training to different Asian nations. The Government of India has entrusted NACIN with different countries around the world with the task of exchanging information, sharing experience, and training.


Over the years, NACIN has been successfully training Indian Revenue Service officers in the profession (Customs & Central Excise). In-service training has been given to Government of India officers across many departments in the fields of Customs, Central Excise, Service Tax, Drug Laws, Anti-Money Laundering, Weapons of Mass Destruction, Fake Indian Currency Notes, Ozone Depleting Material (ODS), Intellectual Property Right (IPR), etc.


How to register for GSTP Exam?

First of all, the applicant has to login through nacin.onlineregistrationform.org

  • Enter enrollment number
  • Enter PAN number
  • After a successful login, an application form will appear on the screen
  • On the application form, there will be details of the applicant’s name, address, date of birth, mobile number, email id, etc
  • Then choose the test center and add a passport size photo
  • Add a soft copy of the signature
  • After this submit to the registration portal and pay exam fees online
  • Admit card will appear on the screen


Impact of GST On The Indian economy

 GST implementation has fundamentally affected the Indian economy in the following ways:

 Simplified the tax structure:

GST has simplified the nation’s tax assessment system. Because GST is a single tax, it has become easier to ascertain taxes at various stages of the supply network. Through this, both consumers and manufacturers have clarification on the level of tax they are paying and the reasons for it. Besides, tax authorities and managing officials can also be stopped.


Enhancing production:

The absolute evaluation segment is about 30 percent of the item cost, according to the Indian retail industry. Taxes have gone down because of the GST effect. In this way, less tax needs to be paid by the final buyer. The reduced weight of duties has increased the efficiency and growth of retail and various companies.


SME support:

Under the Composition Scheme suggested by GST, small and medium endeavors will now be eligible to enlist. They pay taxes through this scheme, as shown by their annual turnover. Organizations with an annual turnover of Rs. 1.5 crores only need to pay 1 percent GST along these lines. Also for undertakings with a turnover of Rs. 50 lakhs, 6 percent is expected to be charged as GST.


Improved events for Pan India:

Organizations, for example, toll places and checkpoints, will also be able to stay away from tax assessment barricades. Before this, problems were developed, including damage to unpreserved goods while shipping them. Thus, to compensate for the inconvenience, manufacturers needed to conserve cushion stock.


These overhead storage and warehousing costs impeded their advantage. These problems have been minimized by a solitary tax collection system. They will now be able to easily ship their goods through India. This has resulted in their Pan India operations being strengthened.


 Exports have expanded:

The customs duty on sending out goods has been reduced by GST. Because of GST, the cost of production in the neighborhood markets has likewise decreased. Each of these components has increased the speed of the nation’s exports. Organizations have become increasingly serious with respect to extending them comprehensively.


The introduction of GST has merged the roles of the state and central governments. This has helped evacuate several charges from the dropping impact. In this way, for organizations and consumers, the weight of assessments has decreased. Not just that, the number of taxpayers has risen and, thus, taxes have increased more.


Actually, the general tax assessment system is easier to oversee. Small and medium-sized businesses should also strengthen their organizations. Naturally, GST will eventually assist Indian partnerships to develop themselves in universal markets.




 Why are new career opportunities promising for any person on the completion of the course? 

  • Manifold increases in tax enforcement under the new GST (with a minimum of 37 returns per register per year) improve work prospects for financial professionals.
  • According to a CII report, the Chairman of the CII(Confederation of Indian Industry) has indicated that GST will lead to a 2 percent to 2.5 percent increase in the GDP of the country, creating 2.5 million jobs for every 1 percent increase in GDP growth.
  • It increases the purchasing power of the individual.
  • This suggests that more GDP indicates market growth and contributes to a rise in demand for GST professionals.
  • Even before the GST roll-out, a significant rise in GST practitioners’ salaries was found.


 What are the opportunities as a career after the certification of the course?

 An Abundance of Opportunities for all Tax/Account Practitioners, Manager Accounts, CFO’s, Revenue Officers, CA, and other Finance Students will be open up by the new GST taxation system.

Let’s see what different journal reviews have to say about GST and the possibilities that GST can unleash:

GST opens job opportunities for finance, commerce graduates – The Hindu Business Line

GST rollout: Job market seeks over 100,000 employment opportunities. The job market is looking forward to a big boost from the new GST regime and expects over one lakh immediate new employment opportunities, including in specialized areas like taxation, accounting, and data analysis. – Business Standard

Consultancy firm Ernst & Young India. In its Indirect Tax practice, the firm has seen over a 60 percent increase in hiring. All the hiring was related to GST – Sudhir Kapadia, National Tax Leader, EY India.

GST will generate 10 lakh job opportunities- Haryana Chief Minister Manohar Lal Khattar


I am a science post graduate and intern at IIM Skills. I have always been passionate about writing. I love blogging as it's a great way to express yourself and also a fantastic way to share information with others.

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