EMEA

P.G. Department of Commerce, Emea college of arts and science. Kondotty   offers 30 hours Certificate Course on Return Filing (Income Tax & GST).

OBJECTIVE

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 for  Self-Employment and application oriented jobs in Government, PSU’s, Private Organizations

COURSE DURATION: 30 Hours

Course Code:COMCC-001

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 (7 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 (8 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 ( 8 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