Structured Learning Assistance - SLA is known for its excellence in the education sector who provides GST Course with best trainer & advanced lab facility.GST (Goods and Services Tax) course provides individuals with the knowledge and skills to understand and navigate the complexities of the GST system. This course covers topics such as GST concepts, registration, invoicing, return filing, compliance requirements, and GST accounting. Students learn about the various components of GST, tax rates, input tax credits, and GST implementation across different industries. The curriculum often includes practical exercises and case studies to apply GST concepts in real-world scenarios. By completing a GST course, individuals gain expertise in GST compliance and implementation, enabling them to pursue careers as GST consultants, tax professionals, or finance executives in organizations dealing with GST transactions.

1. JOIN BEST GST TRAINING
COURSE
WITH
SLA CONSULTANTS NOIDA

2. WHAT IS GST?
• The goods and services tax (GST),
considered as the most profound
reform in india’s indirect taxation
system finally becomes A reality.
GST anticipates that the tax base
will be with minimum exemptions.
The main expectation from GST is
to eliminate all indirect taxes and
only GST would be levied. As the
name suggests, the GST will be
levied both on goods and services.

3. WHY DOES INDIA NEED GST
• Gst is being introduced majorly
due to 2 reason
1. The current indirest tax
structure is full of
uncertainties due to multiple
rates.
2. Due to multiple rates there are
multiple forms.
• Gst the tax complexity in the

4. BENEFITS OF GST
• Transparent tax system
• Ubiform tax system
across india
• Reduce tax evasion
• Export will be more
competitive

5. JOURNEY OF GST

6. METHOD OF TAXATION
• Progressive tax
Increasing rate of tax for increasing value for volume
• Regressive tax
Decreasing rate tax for increasing value or volume
• Progortional tax
Fixed rate of tax for every level of income or production
Progortion
al Tax
Regressiv
e Tax
Progressi
ve Tax
Method of
taxation

7. TYPES OF GST
1. Central goods and services tax(CGST)
2. State goods and services tax(SGST)
3. Integrated goods and services tax(IGST)
4. Union territory goods and services
tax(UTGST)

8. TYPES OF GST

9. CENTRAL GOODS AND SERVICES TAX
(CGST)
• As per the central goods & services tax act 2016, CGST is the centralized
part of GST that subsumes the present central taxations and levies- central
sales tax, central excise duty, services tax, excise duty under medical &
toiletries preparation act, additional excise duties countervailing duty
(CVD), additional custom duty and other centralized taxations.
CGST is applicable on the supply of goods and services of standard services
and commodities which can be amended periodically by a specialized body
under the central government. The revenue collected under CGST belongs to
the central government. The input tax is given to the state governments
which they can utilize only against the payment of CGST.

10. STATE GOODS AND SERVICES TAX
(SGST)
• SGST is an important part of GST. It stands for state goods & services tax
as per the 2016 GST bill. Various taxations and levies under the state
authority are subsumed by SGST as one uniform taxation. It includes the
amalgamation of state sales tax, luxury tax, entertainment tax, levies on
lottery, entry tax, octroi and other taxations related to the movement of
commodities and services under state authority through one uniform
taxation- SGST.
Revenue collected under sgst belongs to the state government. However,
the mainstream framework of the state governing body will be supervised
by the central government. Each state will be having their own state
authority to collect SGST.

11. INTEGRATED GOODS AND SERVICES TAX
(IGST)
• GST focuses on the concept of one tax, one nation. IGST stands for
integrated goods and services tax which is charged on the supply of
commodities and services from one state to another state. For example, if
the supply of goods and services occurs between gujarat and maharashtra,
IGST will be applicable.
Under article 269a of the indian constitution, the inter-state trade and
commerce activities that involve the movement of commodities and services
shall be levied with an integrated tax (igst) under the gst regime. The
government of india will collect the revenue under IGST. Further changes can
be made by the goods and services tax council of india.

12. UNION TERRITORY GOODS AND SERVICES TAX
(UTGST)
• As we have already learned about CGST and SGST which are intra-state
taxations and IGST which is inter-state, the union territories in india are
accounted under a specialized taxation called union territory goods and
services tax as per the GST regime 2016. It will subsume the various
taxations, levies and duties with one uniform taxation in union territories as
well.
Delhi (india’s capital territory), chandigarh, dadra & nagar haveli, andaman &
nicobar islands, daman & diu, lakshadweep and puducherry are the prominent
union territories in india. UTGST will account for all the taxations under these
union territories in india. The parliament is looking forward to implement a
separate act to impose and supervise GST in union territories under the name
of UTGST act. The bill will be presented in respective union territories for

13. WHAT WILL THE FUTURE LOOK
LIKE?
• In the long-term, GST would be simplified even
more. Globally, countries that have benefitted from
GST implementation typically deploy two- or three-
rates, as compared to the five-rate structure in
india. As the cascading effect disappears, inflation
will reduce, thus leading to a positive consumer
outlook. As the tax revenue rises, the fiscal deficit
would improve.
The international business community has welcomed
this changing landscape of indian business, and
noted that the gst has helped improve the ease of
doing business in india. This is expected to attract

14. ADVANDAGES OF GST

15. ADRESS OF INSTITUTE
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