Level 2 · Intermediate · GST + Income Tax

GST + ITR Course —
File Returns.
Prepare Tax. Build Your Career.

Master both pillars of everyday tax compliance in one structured program — GST filing on ExpressGST and ITR preparation on professional IT software. 38 chapters across 15 sections, real software licences, video library included, and a verifiable certificate backed by KDK Software.

Rated 4.9 / 5.0  ·  Updated for FY 2025-26
38 Chapters · 15 Sections
4 Months (Offline) · 90 Hrs (Online)
ExpressGST + IT Software Licence — 6 Months
Verifiable Certificate
Student Kit — PDFs, Assignments, Case Studies
Video Library Included
KDK Expert Faculty

Trained by tax compliance professionals with 10+ years of CA & enterprise practice

Offline
Online Live
Recorded
TBC — confirmed on call

Offline program fee · No payment at enrollment

Duration4 Months
Software Licence6 Months — ExpressGST + IT Software
CoverageGST + Income Tax
Batch StartConfirmed by counsellor
Enroll Now — Seat Confirmation →

What's Included

Live ExpressGST + IT software access
Student Kit — PDFs, assignments, case studies
Video library (included from Level 2 onwards)
Module-wise assessments + final exam
Verifiable Certificate by KDK Software
WhatsApp support

No payment at enrollment

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 + Income Tax 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 and e-way bills for applicable transactions

Handle GST notices — ASMT-10, DRC-01 — and respond with correct documentation

Prepare ITR-1, ITR-2, ITR-3 and ITR-4 for individuals, salaried employees and businesses

Compute income under all 5 heads — Salary, House Property, PGBP, Capital Gains, Other Sources

Compare Old vs New tax regime and determine the better option for a client

Reconcile AIS and 26AS against ITR data before filing

Handle advance tax computation, Sections 234A/B/C interest and Challan 280 payment

Use IT software — client master, AIS/JSON import, auto-computation, portal upload

Track refunds, handle basic ITR notices and file revised/updated returns (ITR-U)

Be prepared to work as a GST + ITR Accountant from Day 1

Course Curriculum

25 Chapters · 15 Sections · Built for Real-World Tax Work

Every chapter is mapped to a real compliance task — GST first, Income Tax after. Understand the concept, then execute it yourself on the software.

15
Sections
25
Chapters
110+
Topics Covered
7
Assessments
1
Final Certification Exam
GST Module — Sections 1 to 8
S1

Taxation Foundation & GST Basics

Chapters 1–2 · Introduction to GST, Supply Under GST

Preview Free
  • 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 supply of services
  • Schedule III — negative list (employee services, sale of land, court services)
  • Composite vs mixed supply — tax rate logic and simple case studies
S2

GST Structure, Charge & Place of Supply

Chapters 3–4 · Charge of GST, POS Rules, Case Studies

Enrolled
  • Charge of GST — forward charge vs reverse charge mechanism (RCM)
  • RCM applicability — notified goods and services, unregistered supplier cases
  • Composition Scheme — eligibility, turnover limits, rates, restrictions
  • Place of Supply (POS) — determining tax jurisdiction (CGST+SGST vs IGST)
  • POS for goods — movement vs non-movement, bill-to-ship-to scenarios
  • POS for services — B2B vs B2C rules and practical application
  • Special POS cases — OIDAR, immovable property, events, transportation, banking
  • Industry case studies — POS decisioning for services and goods
S3

Exemptions, Time & Value of Supply

Chapters 5–7 · Exempt Goods/Services, TOS, VOS

Enrolled
  • Exempt supply — nil-rated, wholly exempt, non-taxable (alcohol, specified petroleum)
  • Key exemption categories — agriculture, healthcare, education, transport, banking, charity
  • Unconditional vs conditional exemptions — mandatory vs optional
  • Time of Supply (TOS) for goods — Section 12 rules with stories and examples
  • Time of Supply for services — Section 13, advances, continuous supply
  • TOS under reverse charge, vouchers, residual cases, interest/late fees
  • Value of Supply — Section 15: transaction value, inclusions and exclusions
  • Valuation in related party and distinct person transactions
S4

GST Registration & Taxpayer Structure

Chapter 8 · Threshold, Process, ARN to GSTIN, Amendment, Cancellation

Enrolled
  • Taxable person and liability to register under GST
  • Threshold limits and compulsory registration scenarios
  • Persons not liable for registration
  • Types of registrations — Regular, Composition, ISD, casual, non-resident
  • Registration process on GST portal — ARN, document upload, verification, approval
  • Deemed registration and PAN-based GSTIN logic
  • Amendment of registration — core vs non-core fields, timelines
  • Cancellation and revocation — triggers, procedure, effect of suspension
S5

Tax Invoices, E-Invoice & E-Way Bill

Chapters 9–11 · Invoice Types, Accounts & Records, E-Way Bill

Enrolled
  • Invoice types — tax invoice, bill of supply, receipt voucher, refund voucher
  • B2B, B2C, export and SEZ invoices — contents and reporting
  • Credit and debit notes — issuance, timelines, and disclosure
  • Accounts and records — mandatory books, retention period, electronic records
  • E-Invoice — applicability (turnover limits), IRP, IRN, QR code
  • Auto-population of e-invoices in GSTR-1
  • E-Way Bill — Rule 138, threshold, Part A & B, validity, exemptions
  • Hands-on: e-invoice and e-way bill generation using software
S6

Input Tax Credit & Distribution

Chapters 12–13 · ITC Eligibility, Blocked Credit, Utilisation, ISD

Enrolled
  • ITC eligibility — Section 16 conditions and documentation
  • Time limit for availing ITC — Section 16(4)
  • Apportionment and blocked credits — Section 17 and 17(5) with real examples
  • ITC in special circumstances — Section 18 (switching schemes, business transfer, mergers)
  • Order of ITC utilisation — IGST, CGST, SGST logic
  • Rule 86A and 86B — ITC restriction and 1% cash payment rule
  • Capital goods ITC and reversals — Rule 42 and 43
  • Input Service Distributor (ISD) — mechanism and GSTR-6
S7

GST Returns, Payment & TDS/TCS

Chapters 14–15 · GSTR-1, GSTR-3B, Annual Returns, TDS, TCS

Enrolled
  • Return types and frequency — core return structure under GST
  • GSTR-1 — outward supply reporting and amendments
  • GSTR-3B — monthly summary, ITC, RCM, and payment
  • GSTR-9 and 9C — annual return and reconciliation statement
  • Electronic ledgers — Cash, Credit and Liability
  • Tax payment methods and timelines
  • TDS and TCS under GST — sections, rates, forms
S8

GST Practical Execution & Certification

Practical · Full Compliance Flow, Assessments, GST Exam

Enrolled
  • GSTR-1 vs GSTR-3B vs books reconciliation practice
  • GSTR-2B vs purchase register multi-layer ITC reconciliation
  • E-way bill vs GSTR-1 reconciliation
  • GST notice handling — ASMT-10, DRC-01 series, DRC-03 payments
  • End-to-end GST compliance simulation on software
  • Module-wise GST assessments and final GST certification exam
Income Tax Module — Sections 9 to 15
S9

Fundamentals of Income Tax

Chapter 1 · Direct Tax Basics, Core Definitions, Tax Regimes

Enrolled
  • Meaning and nature of direct taxes, role in public finance
  • Income-tax Act, 1961 and Finance Act — how tax law is structured
  • Section 4 as the charging section for income tax
  • Definitions under Section 2 — person, assessee, income
  • Previous Year (PY) and Assessment Year (AY) — concept and key exceptions
  • Agricultural income — definition, partial exemption, rate purposes impact
  • Default tax regime (Section 115BAC) — slab rates, limited deductions
  • Optional tax regime — normal provisions, senior/super-senior slabs
  • Rebate under Section 87A, surcharge and Health & Education Cess
  • 8-step framework to compute Total Income
S10

Residential Status & Scope of Income

Chapter 2 · ROR, RNOR, NR, Section 9 Deemed Income

Enrolled
  • Three categories — ROR, RNOR, NR and what each means for taxability
  • 182-day rule and 60-day/365-day combined rule for individuals
  • Exceptions — Indian citizens leaving for employment, NRIs visiting India
  • 120-day rule for high-income NRIs and deemed resident (Section 6(1A))
  • Residential status of HUF, firms, companies (POEM rule)
  • Scope of total income — global income (ROR) vs Indian-only income (NR)
  • Section 9 — income deemed to accrue in India (business connection, interest, royalty, FTS)
S11

Heads of Income: Salary, House Property & PGBP

Chapters 3–5 · Salary, House Property, Business & Profession

Enrolled
  • Salary — employer-employee relationship, Section 15/16/17, allowances, perquisites
  • HRA, LTA, retirement benefits — PF, gratuity, commuted pension, leave encashment
  • Standard deduction and default vs optional regime for salary
  • House property — GAV, NAV, Section 24 deductions, self-occupied vs let-out
  • Unrealised rent, arrears, co-ownership and deemed ownership provisions
  • PGBP — Section 28 charging section, allowable deductions (Sections 30–37)
  • Depreciation — Section 32, block of assets, WDV method, 50% rule
  • Disallowances — Sections 40, 40A, 43B; speculation business treatment
  • Presumptive taxation — Sections 44AD, 44ADA, 44AE
S12

Capital Gains & Income from Other Sources

Chapters 6–7 · Capital Gains, Other Sources, Gifts

Enrolled
  • Capital asset — definition, exclusions (rural agri land, stock-in-trade, personal effects)
  • STCA vs LTCA — holding periods for different asset classes
  • Transfer — Section 2(47), deemed transfer, transactions not regarded as transfer (Section 47)
  • Capital gains computation — Section 48, indexed cost, CII, base year 2001
  • Depreciable assets (Section 50), slump sale (Section 50B), market-linked debentures (Section 50AA)
  • Exemptions — Sections 54, 54B, 54D, 54EC, 54F, 54G, 54GA and CGAS
  • Special tax rates — Sections 111A, 112, 112A
  • Income from Other Sources — residuary head, dividend, casual income, online games (115BBJ)
  • Gifts — Section 56(2): money, immovable and movable property, exempted transactions
  • Deductions under Section 57 and disallowances under Section 58
S13

Aggregation, Set-off & Deductions

Chapters 8 · Clubbing, Losses, Chapter VI-A

Enrolled
  • Clubbing of income — Section 64, spouse, minor child, specified persons
  • Intra-head and inter-head set-off of losses — rules and restrictions
  • Carry forward of losses — time limits (4/8 years/indefinite) and filing requirements
  • Section 115BAC restriction — house property loss not allowed under default regime
  • Section 80C — PPF, ELSS, LIC, tuition fees, home loan principal (up to ₹1.5 lakh)
  • Sections 80CCC, 80CCD — pension fund and NPS contributions
  • Section 80D — medical insurance; 80DD, 80DDB, 80U — disability and disease
  • Section 80E, 80EEA, 80EEB — education loan, home loan, EV loan interest
  • Section 80G — donations; 80GG — rent paid without HRA; 80TTA/TTB — interest income
S14

Tax Computation, ITR Filing & Advance Tax

Chapters 9–10 · Liability Computation, Returns, TDS/TCS

Enrolled
  • End-to-end tax liability computation — default vs optional regime comparison
  • Surcharge, marginal relief, Health & Education Cess and AMT
  • Advance tax — applicability, four instalment due dates, computation
  • TDS and TCS — concepts, impact on ITR, credit and refund flow
  • Self-assessment tax — Section 140A, Challan 280, adjustment order
  • ITR-1 to ITR-7 — applicability and form selection case studies
  • Original, belated, revised and updated returns (ITR-U) — conditions and limits
  • Interest under Sections 234A, 234B, 234C and fee under Section 234F
  • PAN, Aadhaar linking and e-filing process
S15

Income Tax Software Practical & Certification

Practical · Software Workflow, AIS/26AS Reconciliation, Final Exam

Enrolled
  • Client master setup and PAN validation in IT software
  • Import and reconciliation of AIS, 26AS and other data feeds
  • Heads-wise data entry — salary, business, capital gains, other sources
  • Deduction and tax computation engine practical
  • Validation, JSON generation and portal filing workflow
  • Refund tracking and basic notice handling in software
  • Written and practical ITR assessment and final certification exam
Enroll to Start Learning →

Is This For You?

Built for the Right Learner

Level 2 is structured for people who want to handle both GST and Income Tax compliance with confidence.

GST Level 1 Graduates

You've completed Level 1 and want to add ITR preparation. The natural next step toward becoming a complete tax accountant.

Commerce Graduates

B.Com, BBA, M.Com students who want both GST and income tax skills before their first job — covering everything an employer expects.

Working Accountants

Tally or Zoho users who handle accounts daily but aren't confident on the ITR side of client compliance work.

CA / CMA Aspirants

Students pursuing CA or CMA who want solid ITR practical exposure before or during articleship — so they're immediately useful.

Tax Practitioners

Professionals already filing GST who want to add ITR preparation to their client service offering.

CA Firm Staff

Junior staff at CA firms who need to handle both GST returns and ITR filings with accuracy and confidence.

Not for you if: You have no basic accounting knowledge. Level 2 assumes you understand bookkeeping fundamentals and basic transaction concepts. Start with Level 1 if you're new to accounting.

Software You'll Master

Two Real Platforms. No Simulations.

Every practical session runs on the same professional software used by tax practitioners across India — not demos, not sandboxes.

ExpressGST

KDK's professional GST compliance platform. File GSTR-1, GSTR-3B, generate e-invoices, manage ITC reconciliation. Used by 1.5L+ CAs daily.

GSTR-1 Filing GSTR-3B E-Invoice ITC Recon E-Way Bill

Income Tax Software

KDK's IT filing platform. Client master, AIS and 26AS data import, deduction engine, JSON generation and portal upload. Handle ITR-1 through ITR-4 end-to-end.

ITR Filing AIS Import JSON Upload Refund Tracking

Practice Data Sets

Pre-built Excel files with salary data, Form 16 samples, capital gains workings, ITR computation sheets and GST reconciliation templates. Used throughout both course modules.

Form 16 Data Capital Gains ITR Computation GST Recon

Program Modes

Choose How You Learn

All three modes cover the full Level 2 curriculum. Offline includes a fixed fee and confirmed schedule; online fees are finalised on the counsellor call.

Feature Offline Online Live Online Recorded
Fee TBC — confirmed on call TBC — on call TBC — on call
Duration 4 Months 90 Hours 90 Hours
Software Licence 6 Months TBC — on call TBC — on call
Subjects Covered GST + ITR GST + ITR GST + ITR
Application Hands-On ✓ Yes ✓ Yes ✓ Yes
Student Kit PDFs, Assignments, Case Studies ✓ Yes ✓ Yes
Video Library ✓ Included ✓ Included ✓ Included
Assessment ✓ Yes ✓ Yes ✓ Yes
Certificate ✓ Yes ✓ Yes ✓ Yes
Job Assistance ✗ Not included ✗ Not included ✗ Not included

Online fees confirmed on counsellor call. Job assistance available on Level 3 Offline program only.

By KDK Software
Level 2 Certificate

This certifies that

Your Name Here
has successfully completed
GST + ITR Compliance Course — Level 2

Certificate ID

KDK-2026-L2-XXXXX

Issued by

KDK Software

Valid & Verifiable

✓ Online

Your Credential

A Certificate That Holds Up

Every Tax Accountant Program certificate by KDK Software is digitally signed, employer-verifiable and assessment-backed.

Digitally Signed & Verifiable

Employers verify authenticity online via Certificate ID — tamper-proof and always valid.

Trusted by CA Firms & Enterprises

KDK Software is known to 1.5L+ tax professionals — 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

Earned by clearing section assessments for both GST and ITR modules + a final practical exam and viva.

Career Outcomes

Roles You're Ready For

Level 2 qualifies you for the most in-demand combined profile at CA firms and tax practices today.

ITR Preparer

Prepare and file individual and business ITRs at CA firms or independently for clients.

GST + Tax Accountant

Handle both GST compliance and ITR filing — the most in-demand combined profile at CA firms today.

Junior Tax Consultant

Advise individuals and small businesses on regime selection, deductions and full-year compliance.

CA Firm Associate

Handle client GST + ITR filing, AIS reconciliation and basic notice responses end-to-end.

₹4–6L+
Typical Starting CTC
Day 1
Workplace-Trained
38
Chapters of Real Practice

FAQs

Frequently Asked Questions

What is the difference between Level 1 and Level 2?

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Level 1 covers GST only — 22 chapters across 8 sections. Level 2 includes everything in Level 1 plus a full Income Tax module — 16 additional chapters covering all 5 heads of income, ITR form preparation, tax regime comparison, AIS reconciliation and IT software practical training. Level 2 also includes a video library, which Level 1 does not.

Do I need to complete Level 1 before joining Level 2?

+

It is not mandatory, but strongly recommended if you have no prior GST knowledge. Level 2 begins with the full GST curriculum before moving into Income Tax. If you already have working GST knowledge, you can join Level 2 directly — your counsellor will assess this during the confirmation call.

What software licences are included?

+

Level 2 includes access to both ExpressGST (for GST compliance) and KDK's Income Tax software (for ITR preparation and filing). The Offline program includes a 6-month licence. Online programme licence duration is confirmed on the counsellor call.

Is the video library included in Level 2?

+

Yes. Video library access is included in Level 2 and above — it is not available in Level 1. The video library gives you recorded reference material to revisit concepts during and after the course.

Which ITR forms are covered in the course?

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The course covers ITR-1 through ITR-7 — eligibility criteria for each, practical form selection case studies, and hands-on filing of ITR-1, ITR-2, ITR-3 and ITR-4 on the IT software platform.

What is the assessment and certification process?

+

Each GST section and each ITR part has a module assessment. The final certification examination for GST includes an objective test, practical filing case study, reconciliation scenario and error rectification exercise. The ITR certification examination includes a written conceptual test, practical software filing test, case study analysis and a viva. Passing all assessments earns you the KDK Academy Level 2 Certificate.

Can I upgrade to Level 3 after completing Level 2?

+

Yes. Level 3 adds TDS compliance on top of everything covered in Level 2 — 12 additional chapters covering TAN setup, salary TDS (Sec 192), non-salary TDS (26Q), TRACES portal, TDS return filing (24Q/26Q/27Q) and more. Job assistance is available on the Level 3 Offline program. Contact us after completing Level 2 for upgrade options.

When does payment happen?

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No payment is required at the time of enrollment. A KDK Academy counsellor will call you within 24 hours to confirm your seat, batch details and fee. Payment is collected only after your seat is confirmed.

Want the Complete Tax Accountant Qualification?

Add TDS compliance to your GST + ITR skills. Level 3 is the full program — GST + ITR + TDS — with job assistance included for Offline students.

View Level 3 — Full Tax Accountant Program →

Ready to Master Both GST and Income Tax?

Join Level 2 program of the Certified Tax Accountant Program by KDK Software to get earn compliance software licences, one verifiable certificate. No payment today — counsellor confirms your seat as per availability.

Enroll Now →