🧩 COURSE SYLLABUS (MODULE-WISE / CLASS-WISE)

🔹 Module 1: Introduction to Taxation System (3 Classes)

• Meaning & Importance of Taxation
• Types of Taxes (Direct & Indirect)
• Overview of Indian Tax System
• Role of Taxes in Economy

🔹 Module 2: Basics of GST (5 Classes)

• Introduction to GST
• Objectives & Benefits of GST
• Types of GST (CGST, SGST, IGST, UTGST)
• GST Council & GST Law Overview
• GST Terminologies

🔹 Module 3: GST Registration & Compliance Basics (4 Classes)

• Who Should Register Under GST
• GST Registration Process (Overview)
• GSTIN Structure
• Composition Scheme (Intro)
• Compliance Responsibilities

🔹 Module 4: GST Invoicing & Tax Calculation (5 Classes)

• GST Invoice Format
• HSN / SAC Codes
• Tax Rate Identification
• Input Tax Credit (ITC) Basics
• GST Calculation Examples

🔹 Module 5: GST Returns & Payments (4 Classes)

• Overview of GST Returns (GSTR-1, GSTR-3B)
• Due Dates & Filing Awareness
• GST Payment Process (Conceptual)
• Late Fees & Penalties (Overview)

🔹 Module 6: Basics of Direct Tax & TDS Awareness (2 Classes)

• Introduction to Income Tax
• PAN & TAN Basics
• TDS Overview
• Basic Compliance Awareness

🔹 Module 7: Practical Exercises & Assessment (1 Class)

• GST Invoice Preparation
• Tax Calculation Practice
• Final Assessment & Feedback

📝 ASSESSMENT & CERTIFICATION

• Participation, Assignments & Practical Work: 40%
• Final Written Test, Practical Assessment & Viva: 60%

🎓 Successful learners will be awarded:

Certificate in GST & Taxation Basics

issued by LTPL Skill Foundation

💼 LEARNING OUTCOMES

After completion, learners will be able to:

• Understand GST structure and applicability
• Identify GST registration and compliance requirements
• Prepare GST invoices and calculate taxes
• Understand basic GST returns and payment process
• Gain awareness of income tax and TDS basics

🚀 CAREER / BUSINESS PATHWAYS

• Accounts Assistant (GST Support)
• Billing Executive
• MSME Accounting Support Staff
• Taxation Assistant (Junior Level)
• Foundation for Advanced GST & Taxation Courses