1. GULATI INSTITUTE OF FINANCE AND TAXTION 1.1 Profile 1

2. POST GRADUATE DIPLOMA IN GOODS AND SERVICES TAXATION (PGD-GST)

2.1 Introduction 2 2.2 Course Vision 2 2.3 Duration 2 2.4 120 Hours Training Programme 2 2.5 MinimumQualification 3 2.6 Course Fee 3 2.7 SubmissionofApplicationForm 4 2.8 Payment of Fee 4 2.9 Refund of Fee 4 2.10 CommunicationtoStudents 4 2.11 RegistrationValidity 4

3. EXAMINATION

3.1 Schedule 5 3.2 Eligibility 5 3.3 Application 5 3.4 Fee 5 3.5 Qualifying Marks 5 3.6 Results 5 3.7 Revaluation 5 3.8 IssueofCertificate 6

4. SYLLABUS 6

5. CORE FACULTY

6. CONTACT

CONTENTS

1 Gulati Institute of Finance and Taxation

1.1 ProfileGulati Institute of Finance and Taxation (GIFT), formerly Centrefor Taxation studies (CTS), was formed in 1992 as an autonomousinstitution of Government of Kerala. GIFT is engaged in research,courses, training, consultancy and publications in the areas of Public Finance,Law,Taxation,AccountingandManagement.During2009,with financial support from Government of India, Government of Kerala upgradedandrenamedCTSasGulatiInstituteofFinanceandTaxation(GIFT). It isnamedafterProfessor I.S.Gulati,eminenteconomistwhowas closely associatedwith public policy formulationofGovernmentofKerala invariouscapacities,notablyasVice-chairman,KeralaStatePlanning Board.

TheGoverningBodyandExecutiveCommitteeofGIFTconsistof senior IASofficials fromStateandCentralGovernment,prominenteconomists, legal and management experts. The Institute conducts theoretical and policy-oriented studieswhich are brought out in theform of working papers, monographs and research reports. It also provides training and consultancy services to Government Depart-ments&Corporatebodiesandpublishesamonthlylawjournal-KeralaTaxReporter(KTR)-specializinginindirecttaxationfrom1992.From August2018,GIFTispublishinganonlinemonthlyReviewofGoodsandServicesTaxation.

Since 1993, CTS conducts a correspondence course - Post-GrauateDiplomainTaxation(PGDT)toenablestudentstoenrolasSalesTax/ValueAddedTaxPractitionersinKerala.In2004,DiplomainSalesTaxation(DST)waslaunchedtoequipsmalltraders,entrepreneursandaccountantswithpracticalknowledgeintheareasofSalesTax/VAT&Accounting.

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POST GRADUATE DIPLOMA IN GOODS AND SERVICES TAXATIONIntroductionFinanceandTaxationare twoareas thatoffer immensecareeroppor-tunitiesbothinpublicandprivatesectorintheareasoflaw,financial accounting and management especially in the context of introduc-tionofGoodsandServicesTax(GST)inIndia.Takingthisinview,GIFTwas launchedPostGraduateDiploma inGoodsandServicesTaxation(PGD-GST) in2018. ThiscourseaimstoaddressthecontinuingneedoftradeandindustryforqualifiedandskilledGSTprofessionalsliketaxpractitioners, accountants, and legal consultants. Unlike conventional academiccoursesofferedbyUniversities,PGD-GSTwillfocusonimpart-ingpracticalskillsthroughtrainingsessionsonallaspectsofGSTlaws,procedures&accounts.ThiscourseenablestheparticipantstoacquireprofessionalskillsinGSTwhichhavehighdemandintradeandindustry.

Course VisionGSTwasintroducedbyGovernmentofIndiaon1July2017asa‘Good&SimpleTax’.Inconsonancewiththis,GIFTenvisagesthiscourseas‘GoodforNation,SimpleforTaxpayer’byconsideringthedemandintradeandindustry.

DurationPGD-GSTCourseisofoneyeardurationandwillbeimpartedthroughtrainingprogrammeof120hours(fordetailsrefer2.4)coveringtheoret-icalandpracticalaspectsofGST.Thiscourseconsistsoffivepapers(forsyllabusrefer4.0)andthemediumofinstructionandexaminationwillbe English.

120-Hours Training ProgrammeThe 120 hours Training Programmes will be conducted during the academicyearintwostreams,i.e.WeekdaysandWeekendstoaccom-modatestudents,employedpersonsandthosewhopursueothercoures.

Stream I - Weekdays Training Programme (WDTP):WeekdaysTrainingProgrammewill be conducted only at GIFT Campus,Thiruvanantha- puram.During the duration of the Course, aminimum of 40 days (3hours/day)training programmes will be conducted during weekdays(MondaytoFriday).

Stream II - Weekend Training Programme [WKTP]: Weekend Training Programme will be conducted at two centres i.e., ThiruvananthapuramandErnakulam.DuringthedurationoftheCourse,a minimum of 20 days (6 hours/day) training programmes will be conductedduringweekends(Saturday&Sunday).

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Theabovetwostreamsoftrainingwillconsistoftheoreticalandprac-tical sessions to equip the students to understand and comply withvarious provisions in the GST Acts, Rules & Forms and Accounting. Accounting and Management for GST (Part A-Module 3), practical sessionswill be conducted at computer Lab, GIFT campus, Thiruva-nanthapuram. A minimum attendance of 80 per cent is mandatory to complete the training programme. Training Certificate will be issued to students only on completion of 120 hours’ training programme.

Minimum QualificationGraduate–General(B.Com,BBA,BSc,BAorequivalent)OR Graduate-Law(LLB,BLorequivalent)ORCA/CMA/CSOR

Post-Graduate–(M.Com,MBA,MSc,MAorequivalent)OR PostGraduateDiplomainTaxation(PGDT)ofGIFT

Thereisnoagelimitforjoiningthiscourse.Studentspursuingfinalyeardegreeorexpectingtheirresults fordegreeexaminationcanalso joinPGD-GST.Suchstudentswillbepermittedtowritetheexaminationonlyaftersubmittingtheirdegreecertificate.

Fee To be paid at the time of submitting the applicationform

17,000

Add 9% CGST & 9% SGST 3,060TOTAL* 20,060

Fee(first installment)

To be paid at the time of submitting the applicationform

13,600

Add 9% CGST & 9% SGST 2,448TOTAL 16,048

Fee(second installment)

Tobepaidsixmonthsafterregistration 4,000

Add 9% CGST & 9% SGST 720TOTAL 4,720

Fee Structure

(i) If paid in lump sum

(ii) If paid in two installments

*PleasevisitGIFTwebsitewww.gift.res.in for availing 20% feesconcession for certain category of students.

Rupees

Rupees

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Submission of Application FormStudents with required minimum qualification should submit their applicationandremittheprescribedfeesONLINEonly.

For online application form follow PGD-GST link in GIFT website,www.gift.res.in

Payment of FeeAll feesshouldbepaidthroughNEFT,RTGS,Debit/CreditCardsorNETBankingonly.Nofeeswillbecollectedincash,bychequeorbydemanddraft.

Refund of FeeFees once paidwill not be refunded.However, if the application is rejected by the Institute, the fees remitted will be refunded after deductiingofadministrativechargesasdecidedbytheInstitute.

Communication to StudentsAllcommunicationstothestudentssuchasadmission,dates&centres of training programmes and examinations will be communicatedthrough their registered mobile number and email. All such informa-tionwillbeavailableinGIFTwebsitealso.Asfaraspossible,communi-cationthroughpostwillnotberesortedto.

Registration ValidityRegistrationisvalidforthreeacademicyearsfromthedateofjoining the coursewithinwhich period the candidate should complete thecourse. Original Certificate(s) for eligibility should be produced for verificationasandwhencalledfor.

Do not send original certificates to GIFT

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EXAMINATION

ScheduleThe PGD-GST examination will be conducted during April/May every year. The examination centres are at Thiruvananthapuram and Ernakulam. However, in addition to regular examination, supplemen-taryexaminationwillalsobeheldduringDecember/Januaryforfailed candidates.

EligibilityStudentspursuing thePGD-GSTcourseareeligible toappear for the examination once they have obtained the Training Certificate. For obtainingtheTrainingCertificate,thestudentshavetocompletetheirtrainingprogrammesbyfulfillingminimumattendancerequirements(fordetailsrefer2.4).OnlythosewhohaveobtainedTrainingCertificatesareeligibletoapply&appearfortheexamination.

ApplicationApplicationforexaminationmustbemadeintheprescribedformalongwith theexaminationfee.Theapplication,complete inevery respect,should be submitted online. The details of the examination will be published in GIFTwebsite andwill be informed to students throughtheir registered email and mobile number.

FeesTheexaminationfee isRs.885(Rs.750plus18%GST) irrespectiveofthenumberofpapersthecandidatewishestoappear for.Thedetailsregarding online application forms, payment procedures etc. will be informedtothestudentsthroughourwebsite,andbySMSandemail.

Qualifying MarksAcandidateshallbedeclaredtohavepassedthePGD-GSTexaminationonlyifshe/heobtains50%marksineachpaper.

ResultsExamination results will be published in GIFT website, Kerala Tax Reporter[KTR]andmajornewspapers.

RevaluationRevaluation of the examination papers is allowed. Application for RevaluationofanswersheetsalongwiththerequiredfeesofRs.118(Rs.100plus18%GST)perpapershouldbesubmittedonline.Thedetailsregardingonlineapplicationformsforrevaluation,paymentproceduresetc.willbeavailableinourwebsite.

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Issue of CertificatesSuccessful candidates will be awarded Post Graduate Diploma inGoodsandServicesTaxation(PGD-GST)byGIFT.

SYLLABUS

4 Paper No. Paper (Subject)

Exam duration (hours)

Total Marks

IGoodsandServicesTax: Law&Practice–1

(Sections1to21)3 100

IIGoodsandServicesTax: Law&Practice–II

(Sections22to174)3 100

III Integrated Goods and ServicesTax:Law&Practice 3 100

IV Accounting&Management for GST 3 100

V EconomicsofTaxation& GeneralLawsofTaxation 3 100

PAPER I GOODS AND SERVICES TAX: LAW & PRACTICE - I1. CentralGoodsandServicesTax,[CGST], StateGoodsandServicesTax[SGST]–BriefHistory2. ConstitutionalProvisions3. CGST&SGST–Definitions4. Concept&DefinitionofSupply5. LevyandCollectionofTax6. Reverse Charge7. Compounding Scheme8. Exemption

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9. Time of Supply10. ValueofTaxableSupply11. InputTaxCredit12. SchedulesI,II&III

GOODS AND SERVICES TAX - LAW & PRACTICE - II1. Registration2. TaxInvoice3. Credit and Debit Notes4. Accounts and Records5. Filing of Returns6. PaymentofTax7. TaxDeductionatSource8. TaxCollectionatSource9. Refund Mechanism10. Assessment11. Audit12. Anti-EvasionMeasures13. Demands and Recovery14. Advance Ruling15. Appeals and Revisions16. OffencesandPenalties17. Transitional&MiscellaneousProvisions

INTEGRATED GOODS AND SERVICES TAX - LAW & PRACTICE1. IntegratedGoodsandServicesTax(IGST): BackgroundandConstitutionalprovisions2. Definitions3. Levyandcollectionoftax4. Powertograntexemption5. Determinationofnatureofsupply6. Place of supply of goods7. Place of supply of services, where location of supplier and recipient is in India8. Place of supply of services, where location of supplier or locationofrecipientisoutsideIndia9. Specialprovisionforpaymentoftaxbysupplierofonlineinforma- tionandDatabaseaccessorretrievalservices10. ZeroratedSupplyandRefundofIGSTtoInternationalTourists11. Apportionment of tax and settlement of funds & wrongful collectionandpaymentoftax12. ApplicationofprovisionsofCGSTAct& Miscellaneous provisions

PAPER II

PAPER III

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PAPER IV

PAPER V

ACCOUNTING AND MANAGEMENT FOR GSTPART–A: ACCOUNTING AND MANAGEMENT1. Accounting - Business Transactions - Invoice & Vouchers -Double Entry Principle –Debit&Credit – Journal – Ledger - Bank Reconciliation Statement – Accounting Errors & Rectifications–TrialBalance2. Final Accounts – Manufacturing Account – Trading Account -Profit&LossAccount–Profit&LossAppropriationAccount -BalanceSheet–Capital&Revenue–AccountsofNon-trading concerns – Consignment Account3. Computerized Accounting - Accounting under GST - Books &RegistersunderGST-PracticalProblems.4. Management – Definitions – Function of Management - Decision Making - Leadership - Communication -Office Management-RoleofTaxPractitioners.

PART –B: STATUTORY FORMS5. StatutoryForms–Registration–Composition–InputTaxCredit –TaxInvoice–Credit&DebitNotes–Accounts–Returns–Payment of Tax – Refund – Assessment & Audit – Advance Ruling – Appeals & Revisions – Transitional provisions – E.way Bill – Inspection,Search&Seizure–Demand&Recovery–Offences andpenalties

ECONOMICS OF TAXATION AND GENERAL LAWS OF TAXATION PART- A: ECONOMICS OF TAXATION1. PrinciplesofTaxation2. TaxStructure-KindsofTaxes3. CentralandStateTaxStructure4. TheoryofTaxIncidence/Shifting5. GSTRatesanduseofHSNCode/SAC6. UnionandStateBudgets7. PublicExpenditure&Debt8. Centre-StateFinancialRelations&FinanceCommissions

PART-B: GENERAL LAWS OF TAXATION1. ConstitutionalProvisions2. InterpretationofStatutes3. General Clauses Act4. LawRelatingtoSaleofGoods5. LawofContracts6. Contract of Agency7. TheConstitution101stAmendmentAct,20168. GoodsandServicesTax(CompensationtoStates)Act20179. TheTaxationLaw(Amendment)Act2017

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5 CORE FACULTY

contact

Dr.D.Narayana, PhD.Director, GIFT

Shri. P.S. Kiranlal LLM.Registrar

PUBLIC FINANCESmt. L. Anitha Kumary M.A., B.Ed., M.Phil.Smt. Shyama Balachandran M.A., M.Phil.

LAW Smt. Jenny Thekkekara LL.M.Sri. M.L. Paul M.Com., LL.M.

ACCOUNTING & MANAGEMENTDr. Thomas Joseph Thoomkuzhy M.Com., LL.B., PhD.Dr. N. Ramalingam M.Com., LL.B., PhD.

The Co-ordinator [PGD-GST] Gulati Institute of Finance and Taxation [GIFT] GIFT Campus, Chavadimukku, Sreekariyam P.O. Thiruvananthapuram -695 017, Kerala, India Phone: 91 471 2593960, 2596970, 2596980, 2590880 Email: giftkerala@gmail.com Website: www.gift.res.in

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www.gift.res.in