GST Compliance Course —
File Real Returns.
Build Real Skills.
India's GST compliance done right — from registration to annual returns, on the same professional software used by 1.5L+ CAs. 22 chapters covering every filing, reconciliation, and notice scenario a Tax Accountant faces daily.
Trained by tax compliance professionals with 10+ years of CA & enterprise practice
Offline program fee · No payment at enrollment
Enroll Now — Seat Confirmation →What's Included
Submit your interest — counsellor confirms your seat and batch within 24 hours before any fee is collected.
Learning Outcomes
What You'll Be Able to Do After This Course
Practical, job-applicable GST skills — not just theoretical knowledge.
File GSTR-1 and GSTR-3B independently on ExpressGST
Reconcile ITC using GSTR-2A, GSTR-2B, and IMS against books of accounts
Generate e-invoices (IRN) and e-way bills for applicable transactions
Determine correct Place of Supply for goods and services (B2B & B2C)
Handle Reverse Charge Mechanism (RCM) transactions end-to-end
Prepare for GSTR-9 annual return and understand GSTR-9C requirements
Read and respond to GST notices — ASMT-10, DRC-01 series
Manage GST ledgers — cash, credit and liability — and perform accurate set-offs
Correctly classify ITC — eligible, blocked (Sec 17(5)), RCM, imports and reversals
Be prepared to work as a GST Accountant or Tax Executive from Day 1
Course Curriculum
15 Chapters · 8 Sections · Zero Theory Padding
Every chapter is mapped to a real-world GST task. Understand the concept, then execute it yourself on ExpressGST.
Taxation Foundation & GST Basics
Chapters 1–2 · Introduction to GST, Supply Under GST
- What is GST — unified tax regime overview, One Nation One Tax
- History of GST — transition from 17 indirect taxes (Excise, VAT, Service Tax)
- Dual GST model — CGST, SGST, IGST, UTGST explained
- GST rates — 0%, 5%, 12%, 18%, 28% slabs and Compensation Cess
- Benefits of GST — for economy, businesses, small traders, consumers
- Constitutional framework — Article 246A, 269A, 279A and the 101st Amendment Act, 2016
- GST Council — composition, voting mechanism, key functions
- Supply as the taxable event — replacing manufacture, sale, and service triggers
- Scope of supply — Section 7 of CGST Act: sale, barter, exchange, licence, rental, lease
- Deemed supply without consideration — Schedule I (related/distinct persons, business assets)
- Schedule II — classifying transactions as supply of goods or services
- Schedule III — negative list (employee services, sale of land, court services)
- Composite supply vs. mixed supply — tax rate logic and real-world examples
GST Structure, Charge & Place of Supply
Chapters 3–4 · Charge of GST, Place of Supply Rules
- Charge of GST — forward charge vs. reverse charge mechanism (RCM)
- RCM applicability — notified goods, services, and unregistered supplier scenarios
- Composition Scheme — eligibility, flat rates, restrictions, and GSTR-4 filing
- Place of Supply (POS) — determining tax jurisdiction (CGST+SGST vs. IGST)
- POS for goods — movement vs. non-movement, bill-to-ship-to model
- POS for services — B2B (location of recipient) vs. B2C (location of supplier) rules
- Special POS cases — OIDAR, immovable property, events, transportation, banking
- Practical case studies — industry-driven POS determination examples
Exemptions, Time & Value of Supply
Chapters 5–7 · Exempt Goods/Services, TOS, VOS
- Exempt supply — nil-rated, wholly exempt, non-taxable (alcohol, petroleum)
- Key exemption categories — agriculture, healthcare, education, transport, banking, religion
- Unconditional vs. conditional exemptions — mandatory vs. optional
- Time of Supply (TOS) — Section 12 for goods, Section 13 for services
- Forward charge TOS — invoice date, payment date, delivery date logic
- Reverse charge TOS — earliest of receipt, payment, or 31st/61st day from invoice
- TOS for vouchers, continuous supply, and residual cases
- No GST on advance for goods; GST IS payable on advance for services
- Value of Supply — Section 15: transaction value + inclusions − exclusions
- Inclusions in value — packing, freight, insurance, loading, subsidies from buyer
- Exclusions from value — post-sale discounts (if pre-agreed and ITC reversed)
- Related party transactions — valuation rules under CGST Rules
GST Registration & Taxpayer Structure
Chapter 8 · Threshold, Process, ARN to GSTIN, Amendment, Cancellation
- Threshold limits — turnover-based applicability by state (₹20L / ₹10L / ₹40L)
- Compulsory registration — inter-state supply, e-commerce, casual taxable persons, etc.
- Persons not liable for registration — exempted categories
- Types of taxpayers — Regular, Composition, Input Service Distributor (ISD), casual, non-resident
- Registration process — ARN generation, verification, approval, GSTIN issuance
- Single registration covering CGST, SGST, IGST, and Cess
- Amendment of registration — core fields (15-day approval) vs. non-core fields (self-update)
- Cancellation of registration — suo motu vs. voluntary; revocation procedure
- Live portal walkthrough — documents checklist and practical execution on GST portal
Tax Invoices, E-Invoice & E-Way Bill
Chapters 9–11 · Invoice Types, Accounts & Records, E-Way Bill
- Invoice types — B2B, B2C, Export, SEZ, Bill of Supply, Receipt Voucher
- Credit note / debit note — adjustment mechanism, time limits, and reporting
- HSN & SAC codes — mandatory reporting thresholds and document summary
- Accounts and records — what to maintain, retention period (72 months), digital records
- E-Invoice — applicability (turnover ≥ ₹10 crore), IRP & IRN generation, QR code compliance
- Auto-population flow — how e-invoice feeds into GSTR-1
- E-Way Bill (Rule 138) — who generates, Part A & B, validity, exemptions
- Practical: Live e-invoice and e-way bill generation on ExpressGST
Input Tax Credit & Distribution
Chapters 12–13 · ITC Eligibility, Blocked Credit, ITC Utilisation, ISD
- ITC eligibility — Section 16 conditions: registered person, tax invoice, receipt of goods/services, return filed
- Time limit for ITC — Section 16(4): earlier of due date of September return or annual return
- Blocked credit — Section 17(5): motor vehicles, food, beauty treatment, works contract, construction, etc.
- ITC utilisation order — IGST first, then CGST, then SGST; cross-utilisation rules
- Rule 86A & Rule 86B — Commissioner's power to restrict ITC; 1% cash payment rule
- Capital goods ITC — Rule 42 & 43 pro-rata reversal for exempt and personal use
- ITC reversal — when credit must be paid back (non-payment within 180 days, exempt supply, etc.)
- ITC in special circumstances — Section 18: switching schemes, business transfer, mergers
- Input Service Distributor (ISD) — meaning, GSTR-6 filing, distribution mechanism
- Practical case studies across all ITC scenarios with calculations
GST Returns, Payment & TDS/TCS
Chapters 14–15 · GSTR-1, GSTR-3B, Annual Returns, TDS, TCS
- GSTR-1 — structure, due dates, B2B/B2C sections, HSN summary, e-commerce reporting
- GSTR-1 amendments — correcting invoices in subsequent months
- GSTR-3B — outward supplies, reverse charge, ITC reporting, net tax payable
- Interest & late fees — computation, avoiding penalties
- Payment of tax — Electronic Cash Ledger, Credit Ledger, Liability Ledger management
- GSTR-9 annual return — structure, key fields, reconciliation with monthly returns
- GSTR-9C — reconciliation statement overview
- DRC-03 — voluntary payment mechanism
- TDS under GST — Section 51: who deducts, rate (2%), GSTR-7 filing
- TCS under GST — Section 52: e-commerce operators, rate (1%), GSTR-8 filing
- Live practical: Filing GSTR-1 and GSTR-3B end-to-end on ExpressGST
Practical Execution & Certification
Chapters 14–15 (cont.) · Full Compliance Flow, Assessments, Final Exam
- GSTR-2B vs. purchase register — ITC claim accuracy check and reconciliation
- Books vs. GST returns reconciliation — complete end-to-end flow
- E-way bill vs. GSTR-1 — movement compliance verification
- GST notice handling — ASMT-10, DRC-01 series: triggers, documentation, and response
- End-to-end compliance flow simulation on ExpressGST
- Module-wise assessments: Registration, Invoicing, ITC, Returns, Reconciliation, ExpressGST practical
- Final certification examination — objective test, practical filing case study, reconciliation scenario, error rectification
- GST Compliance Professional Certificate — KDK Academy verifiable credential
Who Is This For
This Course Is Built For You If…
Commerce Graduates
B.Com, BBA, or M.Com students who want job-ready GST skills beyond what college teaches. Start your tax career with real software experience.
Working Accountants
Tally or Zoho users handling day-to-day accounts who want to add GST compliance capability to their skillset — and earn more.
Business Owners & SMEs
Owners who want to understand their own GST — verify their accountant's work, handle reconciliation, and stop being dependent for compliance.
CA / CMA Aspirants
Students pursuing CA or CMA who want practical exposure before articleship — so they're already useful to a CA firm from Day 1.
Career Changers
Professionals from other fields who want to pivot into taxation and accounting — GST is India's most in-demand compliance skill.
CA Firm Staff
Article assistants or junior staff at CA firms who want to build structured GST knowledge and handle client work with confidence.
This course is NOT for you if: You are looking for purely theoretical GST knowledge with no software practice. Our program is built around hands-on filing — you need internet access and a computer to participate.
Software You'll Master
Real Tools. Not Simulations.
You get live access to the same professional compliance suite used by 1.5L+ CAs and enterprises — included with your enrollment. No additional purchase needed.
ExpressGST
KDK's professional GST compliance platform. File GSTR-1, GSTR-3B, generate e-invoices, manage ITC reconciliation — everything in one dashboard used by practicing CAs daily.
Practice Data Sets
Pre-built Excel files with realistic transaction data — purchase registers, sales data, ITC workings, reconciliation sheets. Used in hands-on assignments throughout the course.
GST Portal Navigation
Guided walkthroughs of the official GSTN portal — registration, return filing, notices, refund applications, and ledger management. Know the portal like a professional.
Delivery Options
Same Curriculum. Choose Your Mode.
Level 1 GST Course is available in three modes — same 22-chapter curriculum, different delivery and schedule. Pick what works for you.
| Feature | Offline | Online — Live | Online — Recorded |
|---|---|---|---|
| Fee | TBC — confirmed on call | TBC — confirmed on call | TBC — confirmed on call |
| Duration | 2 Months | 60 Hours | 60 Hours |
| Software Licence | 4 Months | 2 Months | 2 Months |
| Application Hands-On | ✓ Yes | ✓ Yes | ✓ Yes |
| Student Kit | ✓ PDFs, Assignments, Case Studies | ✓ Yes | ✓ Yes |
| Video Library | ✗ Not included | ✗ Not included | ✓ Included |
| Assessment | ✓ Yes | ✓ Yes | ✓ Yes |
| Verifiable Certificate | ✓ Yes | ✓ Yes | ✓ Yes |
| Job Assistance | ✗ Not included | ✗ Not included | ✗ Not included |
| Schedule | Fixed batches (Morning / Evening / Weekend) | Scheduled live sessions | Self-paced, anytime |
Online fees confirmed on counsellor call. Job assistance available on Level 3 program only.
Tax Accountant Program
This certifies that
with distinction in all practical assessments
Certificate ID
KDK-2026-GST-XXXXXIssued By
KDK SoftwareCertification
A Credential That Employers Recognise
The Level 1 certificate of KDK Software's Tax Accountant Program isnt' just a PDF — it demonstrates your ability to file, reconcile, and handle real compliance from Day 1. Backed by India's most trusted tax software brand.
Digitally Signed & Verifiable
Employers verify authenticity online via your Certificate ID — tamper-proof and always valid.
Trusted by CA Firms & Enterprises
KDK Software is known to 1.5L+ tax users and enterprises — your certificate carries that brand weight.
LinkedIn-Ready
Add to your profile with a verification link — stand out in every job application immediately.
Assessment-Backed
You earn this by clearing 6 module assessments + a final practical exam — not just by attending sessions.
Career Outcomes
Roles You Can Target After Level 1
GST compliance skills are in demand across every business that pays tax — which is every registered business in India.
GST Executive
Handle GSTR filing & ITC reconciliation at CA firms or mid-size enterprises
Accounts Assistant
GST-integrated accounting for SMEs — handle daily compliance with confidence
CA Firm Associate
Support CA practices with client GST return filing, notices and ITC advisory
Tax Compliance Officer
In-house GST function for growing companies — manage filings, ledgers and audits
Student Reviews
What Our Students Say
Testimonials will be updated after first batches complete. Placeholder stories below.
"I had studied GST in my B.Com but never actually filed a return. After the Section 5 module, I filed my first GSTR-1 on ExpressGST myself. The practical approach is completely different from college."
"I was doing Tally entries for 2 years without understanding the GST side. This course made the connection between accounting and compliance finally click. Got a salary hike within 3 months of completing."
"The ITC reconciliation section alone was worth the entire fee. I had been struggling with GSTR-2B mismatches for months. After this course I handle reconciliation on my own without calling my CA."
Course FAQs
Everything You Want to Know Before Enrolling
What is the minimum qualification to enroll in the GST Level 1 course?
+Class 12 pass (any stream). A basic understanding of accounting is helpful but not mandatory. B.Com students, working accountants, and business owners with no prior GST knowledge have all successfully completed this program.
Do I need to purchase ExpressGST separately?
+No. Your enrollment includes live access to ExpressGST for the duration of your licence period (4 months for Offline, 2 months for Online). Login credentials are shared after your counsellor confirms your seat. No additional software purchase is needed.
Is there a video library in Level 1?
+Video library access is not included in Level 1 — it is available from Level 2 onwards. The Online Recorded mode does include pre-recorded sessions which serve the same purpose. If you want video-based self-study, select the Online Recorded mode or upgrade to Level 2.
Which learning mode should I choose?
+Choose Offline if you prefer in-person classroom learning with a fixed schedule and direct faculty interaction. Choose Online Live for scheduled virtual classes with a live instructor. Choose Online Recorded if you need complete flexibility to learn at your own pace. All three modes cover the same 22-chapter curriculum.
What is the assessment and certification process?
+Each section has a module assessment — covering registration, GSTR-1 filing, GSTR-3B computation, ITC eligibility, reconciliation, and ExpressGST practical evaluation. The final certification examination includes an objective test, practical filing case study, reconciliation scenario, and error rectification exercise. Clearing these assessments earns you the KDK Academy GST Compliance Professional Certificate.
Can I upgrade to Level 2 or Level 3 after completing this course?
+Yes. Level 2 builds directly on Level 1 by adding ITR preparation and AIS reconciliation. Level 3 adds TDS compliance on top. Your Level 1 fee is considered when calculating upgrade pricing — contact us after completing Level 1 for upgrade options.
Does Level 1 include job assistance?
+Job assistance is not included in Level 1 or Level 2. It is available on the Level 3 (Certified Tax Accountant) program for Offline mode students at an additional cost. However, your KDK Academy certificate is a strong credential that you can use independently in your job applications.
When does payment happen?
+No payment is required at the time of enrollment. Once you submit your enrollment request, a KDK Academy counsellor will call you within 24 hours to confirm your seat, batch details, and fee. Payment is collected after your seat is confirmed.
Ready to File Your First Real GST Return?
Join Level 1 module of the Certified Tax Accountant Program by KDK Software for real compliance learning. Enroll today, counsellor confirms your seat as per availability.
Secure enrollment · No payment at this step · Counsellor call within 24 hours