Three Day Online Course on Goods and Service Tax

About the Course

The Indian indirect system of Taxation underwent a paradigm shift with the introduction of the Goods and Services Tax (GST) in 2017. The GST was envisioned as a simplified mechanism to eliminate tax cascading by subsuming a wide range of central and state levies into a single comprehensive framework. To date, the initial GST framework has continued to evolve through frequent legislative amendments, judicial interpretations, administrative circulars, and digital innovations, including e-invoicing and automated compliance tools. This ever-changing character of GST underscores its complexity and the necessity of engaging with it as a subject of continuous learning.

A nuanced understanding of GST is essential for professionals to ensure compliance, advise businesses, and contribute to policy discourse. For students, it provides an opportunity to connect legal principles with real-world applications in taxation, commerce, and governance.

This course aims to meet the above needs of students and professionals by combining conceptual clarity with practical insights, delivered by experienced professionals who bring academic rigour and practice-based expertise. The program ensures that participants are equipped not only to comprehend GST in its current form but also to adapt to its future developments with confidence and competence.

Course Objectives

• Provide participants with a comprehensive understanding of GST and its practical applications.
• Develop the ability to analyse and evaluate the impact of GST on businesses and the economy.
• Equip participants with skills to design effective compliance and reporting strategies.
• Enhance critical thinking and decision-making in professional taxation practice.
• Foster awareness of the strategic and policy implications of GST for business operations and governance.

Course Outcome

• Demonstrate an advanced understanding of the legal and conceptual framework of GST.
• Apply GST provisions to practical scenarios involving compliance and sector-specific transactions.
• Critically evaluate emerging issues and disputes in GST law by analysing case law and recent judicial pronouncements.
• Develop skills for drafting notices, replies, and appeals in GST matters.
• Integrate theoretical knowledge with professional practice, enhancing students' employability and strengthening expertise for professionals.

Schedule and Details of the Sessions

(Tentatively from February 13-15, 2026)

• Levy of GST and Reverse Charge Provisions
• Registration – Requirements and Procedures
• Definition and Scope of Supply under GST
• Determination of Time and Place of Supply
• Valuation Rules and Issuance of Tax Invoices
• Fundamentals of Input Tax Credit (ITC)
• Advanced Issues in ITC and Refund
• Filing of Returns and Statutory Compliance Framework
• Sector Specific GST Application – E-commerce and Online Gaming
• Assessment and Audit under GST
• Search, Seizure, and Enforcement Provisions
• Offences, Penalties, and Dispute Resolution

Eligibility

Candidates who are pursuing graduation or had graduated are eligible to register.

Admission Procedure

• Submission of Online Application Form along with the required documents and the fee.
• Direct admission subject to fulfilling the eligibility criteria.

Interested candidates may register for more than one course only when the dates of the sessions are not clashing.

Course Fee: Rs. 10,000/-

How to Apply

All the candidates should apply online through the website www.nalsarpro.org

Last Date to Apply: February 10, 2026

Conduct of the Course

Live sessions will be conducted online by the academicians, professionals and industry experts during weekends. Soft copy of the reference materials will be provided to the candidates.

If the enrollments are more than 100, then the University may conduct the classes in different batches on different dates.

Mode of Assessment

Online Examination will be conducted only once at the end of the course. The assessment may include MCQ, short answer questions, case study, problem based questions etc.

Award of Certificate (only soft copy through email)

• Course Completion Certificate: Candidates securing 50% or more in the Assessment Test will be awarded the ‘Course Completion Certificate’.
• Certificate of Participation: All other enrolled candidates will be awarded a ‘Certificate of Participation’.

Please note that certificates will be issued in soft copy format only and will be sent via email. Printed (hard) copies will not be provided.