Sat. Nov 23rd, 2019

MULTANI MAL MODI COLLEGE, PATIALA

Certificate course on Return Filing (Income Tax & GST)

PG Department of Commerce

 

OBJECTIVE

P.G. Department of Commerce of Multani Mal Modi College, Patiala offers 25 hours Certificate Course on Return Filing (Income Tax & GST). The main objectives of the course are:

  • To Equip Students with the specialized knowledge in the field of Taxation System.
  • It provides opportunity to learn Indian Taxation System and enhance their skills in the field of Taxation.
  • Equipping the students for career in various vocations.
  • Equipping the students foe Self-Employment and application oriented jobs in Government, PSU’s, Private Organizations

COURSE DURATION: 25 Hours

ELIGIBILITY: All B.COM. & M.COM Final year students are eligible.

EVALUATION PROCESS: Assessment of candidates will be done through theoretical assignments, projects & practical examinations after completion of each module. All successful candidates will be awarded with certificates.

CONTENT

Module 1 (6 hours)

  • Introduction of Tax (Direct and Indirect)
  • Tax Resident (Resident and Non-Resident)
  • Sources of Income
  • Deductions and Gross Total Income
  • Tax Filing (Introduction)

Learning outcomes: After successful completion of this module candidate will be able to understand the basic structure of Direct Tax.

 

Module 2 (7 hours)

  • E-Filing, Filing up income tax returns by various types of assesses and documentation.
  • Tax Planning, Avoidance and Evasion.
  • Double Taxation Avoidance
  • Penalties and Prosecution

Learning outcomes:  After successful completion of this module candidate will be able to file return of various assesses.

Module 3 (5 hours)

  • GST (Introduction)
  • Filing of GST return i.e. GSTR-1,2,3,4 etc
  • GST Payments
  • Invoice under GST

Learning outcomes:  After successful completion of this module candidate will be able to differentiate between Direct and Indirect Tax. This module also helps to figure out the basic structure of GST.

Module 4 (7 hours)

  • How to compliance with GST portal?
  • How to get a firm registered under GST Act, 2017?
  • How to file Various GST returns?
  • How to file revised returns?
  • How to file rectified return?
  • How to work with electronic ledgers?

Learning outcomes:-  After successful completion of this module candidate will be able to process their GST through E-Resources.

PROJECT WORK

The student shall be required to write a Project Report based on the case study of any aspect of either of Income Tax or GST. He/She shall focus on a particular problem area and prepare a report based on the study of the course by taking one particular problem faced by the different assesses.

Salient features of certificate course

  • Theory and Practical session as per curriculum
  • Lectures include entire process of Filing of Return and Evaluation Process.
  • At the end of course candidate will be able to file the Income Tax return of Direct Tax & Indirect Tax.
  • A certificate will be issued to the successful candidates

 

Download Registration Form