In this course, you will learn about some other key concepts under GST. All taxpayers may not apply these concepts, but the concepts are nonetheless integral to the understanding and application of GST. You will first understand the concept of zero-rated supply and identify the different types of supplies that are taxable but have zero GST rate. Next, you will learn about refunds, their applicability, and the process of claiming GST refunds from tax authorities. Finally, you will learn about job work and the associated GST compliances.
GST - Claiming refunds and other concepts
GST - Claiming refunds and other concepts
This course is part of PwC GST Taxation Executive Professional Certificate
Instructor: Tax Academy
Included with 
Gain insight into a topic and learn the fundamentals.
Beginner level
Recommended experience
12 hours to complete
3 weeks at 4 hours a week
Flexible schedule
Learn at your own pace
What you'll learn
Define and explain the principles governing the need for zero rating and Identify supplies that are zero-rated.
Learn about circumstances where GST refund is allowed.
Process to obtain GST refund on the government portal, including refund computation, timelines for grant of refund and the documentation required.
Learn about responsibilities of a job worker and the compliances to be undertaken.
Skills you'll gain
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Assessments
4 assignments
Taught in English
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This course is part of the PwC GST Taxation Executive Professional Certificate
When you enroll in this course, you'll also be enrolled in this Professional Certificate.
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There are 3 modules in this course
A zero-rated supply is a taxable supply with the tax rate applied being zero. In this module, you will learn the different types of supplies which are zero-rated, namely export of goods, export of services and supplies to SEZ. You will also learn the principles governing the need for zero rating and the objective behind classifying these supplies as zero-rated supplies.
What's included
14 videos21 readings1 assignment1 discussion prompt
The GST law has made it possible to obtain refunds simply through a standardised process for filing a refund claim. Every claim should be filed online in a standardised form. The application is forwarded to the proper officer who is required to scrutinise the application in a time-bound manner. In this module, you will learn the types of refunds allowed under the GST law along with the procedures and documents required for filing refund applications. You will also gain insights on the practical aspects of filing refund claims.
What's included
11 videos22 readings1 assignment
A job worker is a person who undertakes a treatment or a process on goods belonging to another person, i.e. the principal. The concept of job work is important because the GST law mandates that in case of a job work, the principal manufacturer is responsible for compliances on behalf of the job worker on goods processed by such job worker. In this module, we shall discuss the concept of job work, understand the responsibilities of a job worker and the principal, and describe the compliances to be undertaken by a job worker.
What's included
11 videos14 readings2 assignments
Instructor
Offered by
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University of Pennsylvania
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Frequently asked questions
Upon successful completion of each course, you will be eligible for that respective course completion certificate. To obtain the PwC - India GST professional certificate you must complete all seven courses.
This program is industry agnostic and would be relevant for anyone looking to acquire basic knowledge of GST in India.
Learner should be familiar with basic numeric calculations, MS Excel skills, and accounting principles.