ICAI FREE GST Course for CA Students and Members

ICAI Digital Learning Hub for students and members. Online platform brings you professional and academic content in multiple formats in 2024.

The Institute of Chartered Accountants of India (ICAI) has launched Digital Learning Hub for the benefits of its students and members. The platform brings you professional and academic content in multiple formats which can be used in a self-paced manner.

Candidates pursuing the Chartered Accountancy (CA) course can use the ICAI Digital Learning Hub for understanding the concept. That means CA Foundation, CA Intermediate and CA Final course students may access this digital hub for free academic resources.

If you are member of ICAI, this integrated Learning Management System (LMS) brings for you a new knowledge ecosystem. ICAI Digital Learning Hub provides a platform for interaction with your peers through knowledge sharing engagements making the best use of technology such as smartphones and tablets to disseminate learning snippets.

Thus, this digital platform is a single source of knowledge and functions as a central repository of both professional and academic learning material for members (CAs) and students, containing publications, guidance notes and courses facilitated by an ICAI committee or department. CA in practice may obtain Virtual CPE Hours for structured and unstructured CPE requirements.

Online Free GST Course Offered by CA Institute

Recently, the following courses are offered by The Institute of Chartered Accountants of India (ICAI):

Background Material on GST Law for Commerce Students

This E-publication presents and explains GST law in a simple and lucid language. The efforts has been made to cover all aspects of GST law containing basics of GST, important concepts, analysis in a simple way along with the Flowcharts, illustrations and some MCQ’s & FAQ’s on GST, etc. to make the reading and understanding easier.

The e- publication covers the basic concepts of GST Law in a simple language specially meant for Commerce Students. On successful completion of reading of this e-publication, the learners will get a basic concept on GST.

Click here to subscribe free course on background material on GST law for commerce students.

Course Syllabus

This course comprises the following modules:

  1. Foreword
  2. Preface
  3. Overview of GST
  4. Definitions
  5. Exemptions under GST
  6. Composition Scheme
  7. Inter and Intra State Supply
  8. Time of Supply
  9. Value of Supply
  10. Input Tax Credit
  11. Tax Invoice, Accounts and Records
  12. Returns
  13. Payment of Tax
  14. Offences & Penalties
  15. E-Way Bill
  16. Job Work
  17. Assessment and Audit
  18. Demand and Recovery
  19. Miscellaneous Issues

E-Learning on GST

The objective of this Course is to enhance the basic knowledge of subject.

This course consist of definition and Concept under GST, Levy, Time of Supply, Place of Supply, Input Tax Credit, Valuation, Registration, Returns, Payment, Refund, Assessment, Offences, Penalties, Advance Ruling, Customs & FTP in brief, Ethical Practice, Overview of GST – Exemption List of goods and Services, Miscellaneous Provision.

On completion of the course,the member will gain the basic & updated knowledge on the GST, its applicabilty, the knowledge about major provisions under the GST Law.

Click here to subscribe free course on E-Learning on GST.

Course Syllabus

This course comprises the following modules:

  1. Constitutional Provision related to GST
  2. Definitions
  3. Levy
  4. Classification
  5. Time of Supply
  6. Registration
  7. Nature of Supply and Compensation Act
  8. Valuation
  9. Place of Supply
  10. RCM
  11. ITC
  12. Eway Bill
  13. Returns and Payments
  14. Refund
  15. Exemption
  16. Assessment and Demand
  17. Finalization
  18. Advance Ruling
  19. Audit by Tax Authority
  20. Appeals and Penalty
  21. Form-9
  22. Customs and Drawback
  23. Form-9C
  24. Maintenance of Records and Book
  25. Misc Provisions , RAL and Ethical Practice

Compliances of GST in Banking Sector

The publication is bought with a view to help members to examine and substantiate GST compliance by banks specially while doing the Bank Branch/ Central Statutory and Concurrent Audit. By conducting audits of financial statements of banks, the auditors play a key role in building a resilient banking sector.

This publication analyze the provisions of the GST law in respect of Income earned by banks, expenses incurred by banks, input tax credit under GST, routine procedural checks, questionnaire for GST Tax Audit of banks etc. It will help to develop a safe and sound banking sector supported by quality bank audits.

Click here to subscribe free course on compliances of GST in banking sector.

Course Syllabus

This course comprises the following modules:

  1. Foreword
  2. Preface
  3. Banking Sector – an Overview
  4. Incomes Earned By Banks
  5. Expenses Incurred By Banks
  6. Input Tax Credit
  7. Routine Procedural Checks under GST regime
  8. Questionnaire for GST Audit of Banks
  9. Annexure A: Reconciliation of Turnover
  10. Annexure B: Details of Discharge of Liabilities
  11. Annexure C: Details of ITC taken, Utilized and Reversed
  12. Annexure D: Details of transactions, where incorrect tax paid
  13. Appendix: Clarification regarding Questionnaire for GST Audit of Banks

E-Publication Supplies by or to Government under GST

This E-publication amply cover supplies made to and by the Government and major exemptions provided under the law in lucid and easy language. The provisions related to TDS under GST has also been discussed with example and illustrations, which Government has to deduct and deposit while making payment for supplies made to Government on account of deductee.

The e- publication provides all the provision related to supplies by/to Government . Further, all the exemption on supplies by/to Government have been thoroughly analyzed in addition to the aspects related to registration, time and value of supply, input tax credit, e-way bills, GST Audit compliance etc. The provisions have been explained in an easy language and possible practical examples/ illustrations and FAQ have been given for easy and quick interpretation.

On successful completion of reading of this e-publication, the learners will get a basic concept on applicability of GST by/to Government.

Click here to subscribe free course on e-Publication supplies by or to Government under GST.

Course Syllabus

This course comprises the following modules:

  1. Foreword
  2. Preface
  3. Background
  4. Legal Framework
  5. Exemption for supplies by Government
  6. Exemption for supplies to Government
  7. Time of supply
  8. Value of supply
  9. Input Tax Credit on Supplies made to Government
  10. Accounts and Records
  11. E-way Bill
  12. GST Audit Compliances
  13. Other Compliances
  14. Penal Provisions for Non-Compliances
  15. FAQs

Exempted Supplies Under GST

The publication “Handbook on Exempted Supplies under GST” aims at explaining the concept of exempted supply under GST whether it is nil rated, wholly exempt or non-taxable supply.

The handbook contains various aspects of exemption, classification, principles of exemption, procedural aspects and detailed analysis of various exemptions available under GST along with illustrations in easy and lucid manner.

This Handbook would be immensely useful to the readers and will give a quick and apt insight of all the exemptions available under GST regime.

Click here to subscribe free course on exempted supplies under GST.

Course Syllabus

This course comprises the following modules:

  1. Foreword
  2. Preface
  3. Background of Exemption
  4. Introduction to Exemptions
  5. Brief History of Exemptions under the Erstwhile Laws
  6. Impact of Exemptions on the Economy
  7. Grant of Exemptions – International Practices
  8. Impact on Pricing of Outward Supplies Exempt from Tax
  9. Aspect of Exemption
  10. Government’s Power to Exempt Specified Goods and Services
  11. Discussion on Supplies that Lack Consideration
  12. Supply of Exempted Goods and Services
  13. Zero-Rated Supplies and Exemptions
  14. Exempt Supplies and Availability of Input Tax Credit
  15. Classification
  16. Classification and Levy of Tax in GST on Supply of Goods and Services
  17. Procedure to Avail Exemptions
  18. Principles of Exemption
  19. Basic Principles of Construction of Exemption Provisions
  20. Whether an Exemption is Mandatory or Optional
  21. Retrospective Application of an Exemption
  22. Procedural Aspects
  23. Registration in Cases of Supply of Exempt Goods and/or Services
  24. Documents, E way Bill and Records Required in Case of Exempt Supplies and Consequences on Non-compliance
  25. Analysis of Exemption
  26. Exemptions in Case of Supplies Effected to Government / Municipal Bodies / Government Bodies and Organisations, and Entities under Section 243G or 243W
  27. Exemptions in Case of Supplies effected by Government / Municipal Bodies /Government Bodies and Organisations
  28. Exemptions in case of Supplies Effected by Charitable Trusts, Religious Institutions/Organisations and Not for Profit Entities
  29. Exemptions in case of Associations and Clubs
  30. Exemptions in case of Education and Allied Services
  31. Health Related Services
  32. Exemptions in case of Transportation Services of Goods and Passengers
  33. Exemptions in case of Services Received for Personal Consumption, Recreation including Import of Services by Individuals
  34. Exemptions in case of Finance and Insurance and Employees funds
  35. Exemptions in case of Activities Related to Arts, Sports and Culture
  36. Exemptions in case of Activities Related to Agriculture
  37. Exemption to Other Construction / Installation etc. Related Activities
  38. Exemption to Business Support Services
  39. Other /Exemptions
  40. Conclusion
  41. Annexures
  42. List of Exempted Goods
  43. List of Exempted Services
  44. List of Non-GST Supplies
  45. List of Schedule III Supplies

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