Gst accounts assistant

AN OVERVIEW OF GST- HISTORY OF
TAXATION
What is Tax? : The word tax is derived from the Latin word
‘taxare’ meaning to estimate. A tax is not a voluntary payment
or donation, but an enforced contribution, exacted pursuant
to legislative authority"
The first known system of taxation was
in Ancient Egypt around 3000 BC - 2800
BC in the first dynasty of the Old
Kingdom.
In India, taxation has been in force from
ancient times. It finds its references in
many ancient books like 'Manu Smriti '

MAJOR MILESTONES IN INDIRECT TAX REFORM
1974 Report of LK Jha Committee suggested VAT 1986
Introduction of a restricted VAT called MODVAT 1991 Report of
the Chelliah Committee recommends VAT/GST.
1994 Introduction of Service Tax
1999 Formation of Empowered
Committee on State VAT
2007 First GST stuffy released By Mr. P.
Shome in January
2007 F.M. Announces for GST in budget
Speech
2008 EC finalises the view on GST
structure in April 2008

INTRODUCTION OF GST
GST is a multi-tier tax where ultimate burden of tax fall on the
consumer of goods/ services. It is called as value added tax
because at every stage, tax is being paid on the value addition.
Under the GST scheme, a person who
was liable to pay tax on his output,
whether for provision of service or sale
of goods, is entitled to get input tax
credit (ITC) on the tax paid on its inputs.

OBJECTIVES OF GST
The main objectives of GST would be to eliminate the
cascading impact of taxes on production and distribution cost
of goods and services.
It is felt that the GST would serve a
superior reason to achieve the objective
of streamlining indirect tax regime in
India which can remove cascading effects
in supply chain till the level of final
consumers only when all such above
mentioned indirect taxes are completely
included in GST.

CHALLENGES
It is felt that the GST would serve a superior reason to achieve
the objective of streamlining indirect tax regime in India but
there are few challenges also .
• With respect to Tax Threshold
• With respect to nature of taxes
• With respect to number of
enactments of statutes:
• With respect to Rates of taxation
• With respect to tax management
and Infrastructure

OPPORTUNITIES
There are different state level and centre level indirect tax
levies that are compulsory one after another on the supply
chain till the time of its utilization, as GST brings many
opportunity also for the organisation on different level.
• An end to cascading effects
• Growth of Revenue in States and
Union
• Reduces transaction costs and
unnecessary wastages
• Eliminates the multiplicity of
taxation
• One Point Single Tax
• Reduces average tax burdens
• Reduces the corruption

JUSTIFICATION OF GST
This is the real meaning of GST, and this is why GST is not
simply VAT plus service tax but an improvement over the
previous system of VAT and disjointed service tax., with the
introduction of GST, burden of Central Sales Tax (CST) will
also be removed.
The GST at the State-level is, therefore,
justified for-
Additional power of levy of taxation of
services for the States
System of comprehensive set-off relief,
Subsuming of several taxes in the GST
Removal of burden of CST.

DUAL GST
Dual GST means, the proposed model will have two part
called:
CGST – Central goods and service tax for
levied by central Govt.
SGST – State goods and service tax levied
by state Govt. There would have multiple
statute one CGST statute and SGST
statute for every state.

SALIENT FEATURES OF THE GST MODEL
the GST shall have two components: one levied by the Centre
(referred to as Central GST), and the other levied by the
States (referred to as State GST).
The Central GST and the State GST
would be applicable to all transactions
of goods and services made for a
consideration except the exempted
goods and services.
The Central GST and State GST are to be
paid to the accounts of the Centre and
the States individually.

BENEFITS OF GST
GST provide comprehensive and wider coverage of input
credit setoff, you can use service tax credit for the payment of
tax on sale of goods etc.
Many indirect taxes in state and central
level included by GST, You need to pay a
single GST instead of all .
By reducing the tax burden the
competitiveness of Indian products in
international market is expected to
increase and there by development of
the nation.

INDIRECT TAXES INCLUDED UNDER GST
The applicability of taxes is as usual
there would be a prescribed limit of
annual turnover, also some goods and
services are exempted under GST.
The following indirect taxes from state and central level is
going to integrated with GST:
• State taxes
• Central Taxes

IMPACT OF GOODS AND SERVICE TAX
Those between the threshold and composition turnovers
will have the option to pay a turnover based tax or opt to
join the GST regime.
In respect of Central GST, the position
is slightly more complex. Small scale
units manufacturing specified goods
are allowed exemptions of excise up to
Rs. 1.5 Crores.

SUMMARY
GST is the most logical steps towards the comprehensive
indirect tax reform in our country since independence. GST is
leviable on all supply of goods and provision of services as well
combination thereof.
GST will create a single, unified Indian
market to make the economy stronger.
Under GST, the taxation burden will be
divided equitably between
manufacturing and services, through a
lower tax rate by increasing the tax base
and minimizing exemptions.

INTRODUCTION TO GST-BASICS OF GST
Goods and Services Tax (GST) is a value-added indirect tax at
each stage of the supply of goods and services precisely on
the amount of value addition achieved.
Who is liable to pay GST?
Businesses and traders with annual sales
above Rs20 lakh are liable to pay GST.
GST would apply to all goods other than
crude petroleum, motor spirit, diesel,
aviation turbine fuel and natural gas and
alcoholic liquor for human consumption.

MAJOR DIFFERENCES IN PRE & POST GST RULES
REGISTRATION
Old Regime- Single registration PAN India
GST Regime- Each state from where business is done would be
required to get registration under GST
RETURN FILING
Old Regime- VAT Laws: Depends upon
state to state Service Tax: Return is filed
every six months.
GST Regime- Returns have to be filed
every month.
TAX RATE
Old Regime – GST- Regime- Rates have
been changed

3 INPUT TAX CREDIT
Input credit means at the time of paying tax on output, you can
reduce the tax you have already paid on inputs.
Old Regime Credit of all taxes were not available seamlessly (excise, VAT,
service tax, etc)
GST Regime Available (subject to certain condition)

MATCHING OF GST RETURNS OF SELLER &
BUYER
In GST if the invoice of the supplier does not match with the
details of invoice of the recipient, the credit shall not be
allowed to that person.
Example: Company A purchases
computers from Company B for Rs.2 Lakhs
and Rs. 36000 GST been charged.
Company A will get credit worth only
Rs.18000 and not Rs 36000. Hence both
supplier & recipient should file returns
properly.

REVERSE CHARGE
Reverse charge means the liability to pay tax is by the
recipient (customer) of goods/services instead of the supplier
(service provider or seller).
In India, this is a partly new concept
introduced under GST. The purpose of
this charge is to increase tax compliance
and tax revenues.

WORKING WITH UNREGISTERED
SUPPLIER/VENDORS
Reverse charge will be applicable in case CCIC is purchasing
goods or taking services (greater than Rs 5000 in a single day)
from unregistered person. In such a case, the registered dealer
has to pay GST on the supply under reverse charge.
If returns are not filed properly or in
time, rating will be poor and will be
difficult to do business.
Change in formats to be issued to the
client.

DOCUMENTS TO BE MAINTAIN GST REGIME
Tax Invoice – a tax invoice is required to be issued for making
taxable supplies of goods or services to B2B as well as B2C
supplies Tax invoice is also required to be issued at the time of
making inter state stock transfers.
• Bill of Supply-
• Receipt Voucher
• Refund Voucher
• Payment Voucher
• Debit and credit notes
• Credit Note
• ISD invoice
• Delivery Challan

OTHER RELEVANT PROVISIONS
Time-limit for issuance of Invoice in case of supply of service
have been kept similar to the existing provisions under
Service Tax Law i.e. within 30 days from the date of supply of
services and for banking and financial institution, 45 days.
The rules also provide for issue of tax
invoice with minimum details in special
cases for ISD, Banking company or a
financial institution including a non-
banking financial company, goods
transport agency and passenger
transportation service.

RESPONSIBILITIES OF A GST REGISTERED
PERSON
The responsibilities of a gst registered person are:-
• Decide if the product/ service you are buying or selling
• Know who will pay the GST in a
transaction?
• Charge GST on supplies
• File returns on time
• Pay tax and claim input tax credits
• Keep proper business and accounting
records
• Inform GST authority of changes

CHECKLIST - GST TO BE PAID IN REVERSE
CHARGE
Taxable services provided or agreed to be provided by any
person who is located in a non-taxable territory and received
by any person located in the taxable territory other than non-
assessee online recipient
• Service provided by GTA
• Legal services provided by an
individual advocate
• Sponsorship service
• Service provided by a Govt. or local
authority
• Radio taxi or Passenger Transport
Services.

CHECKLIST - ITEMS ON WHICH INPUT TAX
CREDIT IS NOT ALLOWED
Taxable services provided or agreed to be provided by any
person who is located in a non-taxable territory and received
by any person located in the taxable territory other than non-
assessee online recipient
Motor vehicles and conveyances except
the below cases:
Transport of passengers used for
imparting training on driving, flying,
navigating such vehicle or conveyances
Sale of membership in a club, health,
fitness centre.
Rent-a-cab, health & insurance and life

GST CHECKLIST
1. Registration:
• Have you done the Migration to GST in all States and
submitted requisite documents
• Have you identified locations for which fresh registration is
to be sought.
2. Transition
• Have you identified the services on
which service tax is payable under
reverse charge.
• Collate all vendor invoices to capture
correct credit in the last return
3. Documentation & compliances
4. Transactions

FILING GST RETURN-GST RETURN
Filing GST return under the GST regime is crucial as non-
compliance and delay will result in penalties and affect your
compliance rating and timely refunds.
DUE DATES BASED ON LATEST ORDERS
AND NOTIFICATIONS
GSTR-1
Quarterly Returns (Taxpayers with
Annual Turnover upto Rs. 1.5 Crore can
opt for quarterly return filing)

WHAT IS GST RETURN?
A return is a document containing details of income which a
taxpayer is required to file with the tax administrative
authorities.
Under GST, a registered dealer has to file
GST returns that include:
• Purchases
• Sales
• Output GST (On sales)
• Input tax credit (GST paid on
purchases)
To file GST returns, GST compliant sales
and purchase invoices are required.

WHO SHOULD FILE GST RETURNS?
In the GST regime, any regular business has to file three
monthly returns and one annual return. This amounts to 37
returns in a year.
The beauty of the system is that one
has to manually enter details of one
monthly return – GSTR-1. The other
two returns – GSTR 2 & 3 will get auto-
populated by deriving information
from GSTR-1 filed by you and your
vendors.

WHAT ARE THE TYPES OF GST RETURNS?
Here is a list of all the returns to be filed under the GST Law
along with the due dates.
GSTR-1- 10th of the next month, GSTR-2- 15th of the next
month, GSTR-3 20th of the next month 31st December of next
financial year , GSTR-3B 20th of the next month
Late Fees for not Filing Return on Time
If GST Returns are not filed within time,
you will be liable to pay interest and a
late fee.
Interest is 18% per annum. It has to be
calculated by the taxpayer on the amount
of outstanding tax to be paid.

GSTR 1: RETURN FILING, FORMAT,
ELIGIBILITY & RULES
What is GSTR-1?
GSTR-1 is a monthly or quarterly return that should be filed by
every registered dealer. It contains details of all outward
supplies i.e sales.
Who should file GSTR-1?
Every registered person is required to
file GSTR-1 irrespective of whether
there are any transactions during the
month or not.

GENERAL QUERIES ON GSTR-1
Should I file GSTR-1 even if there are no sales in a month?
Yes, filing GSTR 1 is mandatory. If your total sales for a year is
less than Rs 1.5 crore you need to file the return on a
quarterly basis.
Should I file GSTR-1 even after filing
GSTR-3B?
GSTR-3B is a simple return to be filed by
traders on a monthly basis only till
March 2018. You still need to file the
return on a monthly or a quarterly
basis.

ELIGIBILITY & RULES
What is GSTR-2?
Every registered taxable person is required to give details of
Inward Supply, i.e., purchases for a tax period in GSTR-2.
What happens if GSTR-2 is not filed?
If GSTR-2 return is not filed then the
next return GSTR-3 cannot be
filed. Hence, late filing of GST return will
have a cascading effect leading to heavy
fines and penalty.

ELIGIBILITY & RULES
Who Should File GSTR-3B?
Every person who has registered for GST
must file the return GSTR-3B. This
return form must be filed and submitted
by you even if you do not have any
transactions during these months.
GSTR-3B contains details of outward and inward supplies. Do
note that you do not have to provide invoice level information
in this form. Only total values for each field have to be
provided.

GSTR-3B: RETURN FILING, FORMAT,
ELIGIBILITY & RULES
only 1 return which is GSTR-4.
e for filing GSTR 4 is 18th of the month
after the end of the quarter.

GSTR-4: RETURN FILING, FORMAT,
ELIGIBILITY & RULES
GSTR-4 is a GST Return that has to be filed by a Composition
Dealer. Unlike a normal taxpayer who needs to furnish 3
monthly returns, a dealer opting for the composition scheme
is required to furnish only 1 return which is GSTR-4.
When is GSTR-4 due?
GSTR 4 has to be filed on a quarterly
basis.
The due date for filing GSTR 4 is 18th of
the month after the end of the quarter.

What is GSTR-5?
Every registered non-resident taxable person is required to
furnish a return in GSTR-5 in GST Portal
Why is GSTR-5 important?
It will contain all business details for
non-resident (NR) including the details
of sales & purchases.
Information from GSTR-5 will flow
into GSTR-2 of buyers.
GSTR-5: FOR NON RESIDENTS- RETURN
FILING, FORMAT, ELIGIBILITY & RULES

GSTR 6: FOR NON RESIDENTS- RETURN
What is GSTR 6?
GSTR 6 is a monthly return that has to be filed by an Input
Service Distributor.
There are a total of 11 sections in this return.
What is GSTR 6A?
GSTR 6A is an automatically generated
form based on the details provided by
the suppliers of an Input Service
Distributor in their GSTR 1.
GSTR-6A is a read-only form. Any
changes to be made in GSTR-6A have to
be done while filing GSTR-6

What is GSTR-7?
GSTR 7 is a return to be filed by the persons who is required to
deduct TDS under GST. GSTR 7 contains the details of TDS
deducted, TDS liability payable and paid, TDS refund claim etc.
What is the penalty for not filing GSTR
7 on time?
If the GST return is not filed on time,
then penalty of Rs 100 under CGST & Rs
100 under SGST shall be levied. The
total will be Rs. 200/day. The maximum
is Rs. 5,000 There is no late fee on IGST
in case of delayed filing.

What is GSTR-8?
GSTR-8 is a return to be filed by the e-commerce operators
who are required to deduct TCS (Tax collected at source)
under GST.
Who should file GSTR-8?
Every e-commerce operator registered
under GST is required to file GSTR-8. E-
commerce operator has been defined
under GST Act as any person who owns
or manages a digital or electronic facility
or platform for electronic commerce
such as Amazon etc.

What is GSTR-9?
GSTR 9 is an annual return to be filed once in a year by the
registered taxpayers under GST including those registered
under composition levy scheme.
What are different types of return
under GSTR-9 ?
There are 4 types of return under GSTR
9 :
1. GSTR 9
2. GSTR 9A
3. GSTR 9B
4. GSTR 9C

What is GSTR-10?
A taxable person whose GST registration is cancelled or
surrendered has to file a return in the form of GSTR-10. This
return is called as final return.
What is the difference between Final
Return and Annual Return?
Annual return has to be filed by every
registered person paying tax as normal
taxpayer under GST. Whereas Final
return is required to be filed by the
persons whose registration has been
cancelled or surrendered in Form 10.

What is GSTR-11?
GSTR-11 is the return to be filed by the persons who has been
issued a Unique Identity Number(UIN) in order to get refund
under GST for the goods and services purchased by them.
Details to be provided in GSTR 11?
GSTR-11 has total of 4 sections.
1. UIN
2. Name of the person having UIN
3. Details of inward supplies received
4. Refund amount

GST RATES & HSN
As soon as the GST rates were announced a huge wave of
curiosity hit across industry and trade bodies. Everyone is
evaluating their position as a result of this change. So in this
article, we bring you our analysis of these GST rates.
We already know that the GST slabs are
pegged at 5%, 12%, 18% & 28%.
According to the latest news from the
GST council.

What is a GST Invoice?
An invoice or a bill is a list of goods sent or services provided,
along with the amount due for payment.
Who should issue GST Invoice?
If you are a GST registered business, you
need to provide GST-complaint invoices
to your clients for sale of good and/or
services.
By when should you issue invoices?
The GST Act has defined time limit to
issue GST tax invoices, revised bills, debit
notes and credit note.
INVOICING UNDER GST

WORKING WITH GST PORTAL-REGISTRATION
Apply for Registration – Normal Taxpayer
For registering yourself as a normal taxpayer, perform the
following steps: 1. Access the https://www.gst.gov.in/URL.
The GST Home page is displayed.
2. Click the REGISTER NOW link.
Note:
PAN is mandatory for registration with
GST.
In case you don’t have PAN, you can
apply for PAN. To do so, click the here
link.

MY SAVED APPLICATIONS
How can I view my saved applications?
To view the saved applications, perform the following steps:
1. Access the https://www.gst.gov.in/
URL. The GST Home page is displayed.
3. Select the Temporary Reference
Number (TRN) option.
4. In the Temporary Reference Number
(TRN) field, enter the TRN received.
5. Click the PROCEED button.

TRACK APPLICATION STATUS (PRE-LOGIN)
On submission of the registration application, you will be given
an Application Reference Number (ARN). You can track status of
your application by tracking this ARN.
2. Click the Services > Registration >
Track Application Status command.
3. In the ARN field, enter the ARN
received on your e-mail address.
4. In the Type the characters enter the
captcha text.
5. Click the SEARCH button.

TRACK APPLICATION STATUS (POST-LOGIN)
You can track status of your application by tracking this ARN. To
view status of your ARN after logging to the GST Portal,
perform the following steps:
2. Login to the GST Portal with valid
credentials.
3. Click the Services > Registration >
Track Application Status command

TRACK APPLICATION STATUS (LOGIN USING
TRN)
To track status of registration application after logging to the
GST Portal using Temporary Reference Number (TRN), perform
the following steps.
3. Select the Temporary Reference
Number (TRN) option.
4. In the Temporary Reference Number
(TRN) field, enter the TRN received.

Before you register your DSC at the GST Portal, you need to
install the emSigner utility. DSC registration is PAN based and
only Class 2 and Class 3 DSC are accepted at the GST Portal.
To register your DSC with the GST Portal,
perform the following steps:
URL. The GST Home page is
displayed.
2. Click the Register/ Update DSC link.
3. The Register Digital Signature
Certificate page is displayed.
4. Select checkbox.
REGISTER / UPDATE DSC

To respond to the notice seeking clarifications on the GST
Portal, perform the following steps:
APPLICATION FOR FILING CLARIFICATION
URL. The GST Home page is
displayed.
2. Click Services > Registration>
Application for Filing Clarifications
command.

FILING ON GST PORTAL
Every registered dealer is required to file GSTR-1 every month.
The return contains details of all outward supplies made
during the month.
The due date for GSTR-1 is usually 10th
of next month. The GSTR-1 due dates for
the months July and August are 5th
September and 20th September
respectively.

SAFE WORKING ENVIRONMENT-
INTRODUCTION
The increase in flexible and portable equipment has also
expanded the office environment into areas outside the
traditional office such as off-site locations, vehicles and the
home.
Occupational health and safety practices
need to keep pace with the rapid changes in
office-based work.

THE RISK MANAGEMENT APPROACH
The aim of occupational health and safety risk management is
to eliminate or reduce the risk of injuries and illness associated
with work.
Managing health and safety in the office
requires a process of hazard identification,
risk assessment, risk control and evaluation
of control measures. Effective management
of health and safety hazards also involves
training, consultation, documentation of
health and safety activities and regular
review of the management system.

JOB DESIGN IN OFFICE WORK
Physical Factors:
Good job and work environment design relies on matching the
work and environment to people’s needs, capacities and
limitations.
Manual handling in the office:
Manual handling refers to any activity
requiring the use of force exerted by a
person to lift, push, pull, carry or
otherwise move or restrain something.

DESIGNING A HEALTHY AND SAFE
WORKING ENVIRONMENT
Lighting in the Office:
Good lighting in workplaces is essential to enable people to see
clearly and perform their work safely.
The key factors to consider when
determining the adequacy of lighting are:
• Amount of light in an area
• Number, type and position of the light
sources
• Tasks or activities performed, how often
and for how long these are performed.

NOISE IN THE OFFICE
What is noise?
Noise is usually defined as any disturbing sound. In practice
it is referred to as ‘sound’ when pleasant, and ‘noise’ when
annoying.
Why is the control of noise in an office
important?
In offices, ‘annoyance’ noise is likely which
may interfere with communication, annoy
or distract people and affect a person’s
performance of tasks like reading and
writing.

THERMAL COMFORT AND AIR QUALITY
Thermal comfort is influenced by clothing, the job being
undertaken, temperature, humidity and air flow. People may
feel uncomfortable if the temperature within an office is
either too low or too high.
Some general suggestions for improving
thermal comfort include:
• regulate air conditioning for
temperature and humidity.
• avoid locating workstations directly in
front of or below air conditioning
outlets

OFFICE LAYOUT, WORKSTATIONS & EQUIPMENT
Office Layout and Design
An important feature of modern office design is the need for
flexibility in office layout, furniture, equipment and the
environment to suit the needs of the users.
Function of the space;
The size and layout of a work area
should accommodate the equipment and
the needs of the users. Where
equipment such as photocopiers, faxes,
printers and similar equipment are used,
allow space for additional traffic and
general activity.

WORKING WITH COMPUTERS
The desktop holds the hard drive and the hardware (for
example mother board) needed to run the software programs.
When setting up the workstation employees should consider
how often they access their desktop and position it accordingly.
Notebook and laptop computers:
Laptop computers were designed for
short-term or mobile use. The portable
nature of the laptop and notebook
results in them being used in a wide
variety of situations and settings where
there is limited capacity to adjust the
desk.

HEALTH EFFECTS
Eye strain
Reading without adequate light or reading small print over long
periods of time can sometimes cause eye strain.
Spectacle use and computers:
Many middle-aged workers suffer
difficulty with close work, known as
presbyopia, and require spectacles for
correction. Bifocals are designed to
correct vision when looking down
through the lower portion of the lens for
close work.

HEALTH AND SAFETY ISSUES IN THE OFFICE
Specific Health and Safety Issues:
Specific policies can be developed and implemented for many
workplace health and safety issues, including the following:
• management of blood-borne diseases
• drugs and alcohol
• injuries and first aid at work
• fire and bomb threat emergencies
• personal assault, harassment and
bullying.

EXERCISES FOR OFFICE WORKERS
Stop, get up and move:
Getting up and walking around is the best exercise you can get
to provide a break from sitting, concentrating and using the
muscles of the arms and hands. About every 20 to 30 minutes is
a guide to how often it is helpful to move around.
Do a few of these exercises a few times
every day.
Dots show the muscles that you are
exercising
Make sure you relax and perform them
gently
Hold the stretch or repeat.

SOFT SKILLS -TEAM WORK
Working on teams can be rewarding, but at times it can be
difficult and downright frustrating. If there are poor
communicators on your team, you may often feel left in the
dark, confused or misunderstood.
To create a successful team, effective
communication methods are necessary
for both team members and leaders.
• Communicate, Communicate!
• Don't Blame Others
• Support Group Member's ideas
• No Bragging
• Listen Actively
• Get Involved

COMMUNICATION SKILLS
Communication is a process, which involves sharing of
information between people through a continuous activity of
speaking listening, and understanding.
Importance of communication:
• Leads to personal effectiveness.
• Helps to network with people.
• Influences motivation for enhanced
performance.
• Builds better understanding between
boss and subordinates.
• Creates better interpersonal relations.
• Increases listening ability.

COMMUNICATION SKILLS
What is involved in the communication process?
The steps involved in this process are:
• Idea
• Encoding:
• The Channel
• Decoding
• Feedback
• Evaluation
• Understanding
Tips on face-to-face
communication :
• Mannerism
• Thinking
• Courtesy
• . Timing
• Listening
• Structuring
• Styling

-
NON VERBAL SKILLS AT WORKPLACE
It is the process of communication through sending and
receiving wordless messages.
Non-verbal communication describes all intentional and
unintentional messages that are not written or spoken.
The popular aphorism “Actions speak
louder than words” holds a great deal of
meaning when it comes to
understanding the essence of non-
verbal communication.

NON VERBAL SKILLS AT WORKPLACE
Characteristics of non-verbal communication:
Convey feeling: up to 93% of emotional meaning is
communicated non-verbally
Form relationships: Establish the nature of relationship
Express truth: nonverbal cues may leak
feelings.
Contextual: Conveys relational
information
Culture Bound:
Gender bound.

IMPROVING LISTENING SKILLS AT WORKPLACE
One of the most powerful tools for effective, two-way
communication is active listening. We spend more time
listening than we spend at any other method of
communicating.
Active listening is a skill you learn by
practice. It takes more effort than plain
„hearing‟ but the benefits make it well
worthwhile. Listening goes beyond
hearing. Hearing is a physiological
activity that occurs when sound waves
hit our eardrums.

ORGANIZATIONAL SKILLS
Organizational skills in the workplace can include general
organizing, planning, time management, scheduling,
coordinating resources and meeting deadlines.
An organizational skill is one of the most
important transferable job skills a
worker can possess. Companies need
workers who can stay organized and
focus on the projects at hand.

ANALYTICAL THINKING
Analytical thinking skills are methods we can use to analyze,
tackle, and sort new information, ideas, problems, and
solutions.
Some of the most common
analytical skills are:
Organization, Troubleshooting
Communication, Budgeting
Reporting, Research
Data analysis, Diagnostics
Creativity, Metrics,
Analyzing.

CRITICAL THINKING
Critical thinking is the intellectually disciplined process of
actively and skill fully conceptualizing, applying, analyzing,
synthesizing, and/or evaluating information gathered from, or
generated by, observation, experience, reflection, reasoning,
or communication, as a guide to belief and action.”
Ways to critically think about
information include:
• Conceptualizing
• Analyzing
• Synthesizing
• Evaluating

PROBLEM SOLVING & DECISION MAKING
Definition of a Problem: A problem exists when there is a gap
between what you expect to happen and what actually
happens.
Definition of Decision Making: Decision
making is selecting a course of action
from among available alternatives.
Defining the problem:
Diagnose a situation so that the focus is
on the real problem, not just on its
symptoms. Symptoms become evident
before the problem does.

PLAN AND ORGANISE
Planning is helpful in to figure out which tasks are the most
important and which tasks can wait. Knowing about plan and
organise, you’ll be able to break up your work into smaller
pieces and focus on each task, one at a time, starting with the
most important.
Rules for Planning and Organizing:
Rule # 1 Prioritizing
Rule # 2 Time Management
Rule # 3 Coordinating Resources
Rule # 4 Delegating
Rule # 5 Creating Systems
Rule #6 Planning Ahead

EFFECTIVE WRITTEN COMMUNICATION
In today’s world of rapid-fast communication via texts and
emails, most of us would rather shoot off a written message
than make a phone call. it provides a nice document trail for
our work records. very few people know when writing is the
right or wrong.
Rules for Planning and Organizing:
Rule # 1 Prioritizing
Rule # 2 Time Management
Rule # 3 Coordinating Resources
Rule # 4 Delegating
Rule # 5 Creating Systems
Rule #6 Planning Ahead

READING SKILLS
Many people have trouble with reading. Reading well takes
practice!
• Make sure you understand the type of
text you have.
• Decide on the purpose of your
reading.
• Scan your reading before you begin..
• Read intensively if you want to
practice the fundamentals and learn
vocabulary.

Gst accounts assistant

Recommended

Recommended

More Related Content

What's hot

What's hot (20)

Similar to Gst accounts assistant

Similar to Gst accounts assistant (20)

More from Social Development Club

More from Social Development Club (20)

Recently uploaded

Recently uploaded (20)

Gst accounts assistant