GST COMPUTATION & GST RETURN FILING

GST FUNDAMENTAL

What is GST?,Threshold limit, Types of GST, CGST,SGST,IGST,Interstate & Intrastate purchase sales

Different Tax Slabs of GST, GST rate on Gold & precious stones 

What is HSN & SAC codes, Use of 4 digits, 6 digits & 8 digits HSN codes

What is GSTIN number, how GSTIN number is designed, Form REG-06

B2B Invoice, B2C Invoice, Exempted & Nil rated Invoice, Amended B2B Invoice

GSTR 3B, GSTR 1, GSTR 1A,GSTR 2A, GSTR 2B, Input Tax Credit

Unregistered Purchase,Reverse Charge Mechanism, Debit Note & Credit Note in GST

Due Dates of GSTR filings

Interest & Late fee under GST 

PRACTICAL OVERVIEW

GST REGISTRATION

GST registration of Proprietorship Firm

GST registration of Partnership Firm

GST registration of Company

Documents for GST Registration

Part A & Part B of GST registration

Temporary Reference Number (TRN), validity of TRN

How to Prepare & upoad Letter of authorization

How to Prepare & upoad Consent Letter in case of place of business as legal ownership document

Aadhar authentication

Application Reference Number (ARN)

How to check status of GST registration

How to create GST Login Password after registration

How to download GST registration form REG-06

How to view profile section of GSTIN holder

How to change GST portal Password 

LAB PRACTICE 

GSTR 1, GSTR 1A

Filing of B2B invoices, Auto populated B2B invoice from e-Invoice portal

Filing of B2C Large invoices

Export Invoices, letter of Undertaking (LUT), Export with GST, Export without GST

Filing of Credit/ Debit Note Registered

Filing of Credit/ Debit Note Unregistered

Filing of Amended B2B Invoice

Filing of Amended B2C Large Invoice

Amended Credit/ Debit Note Registered

Amended Credit/ Debit Note Unregistered

Filing of B2C Others

Filing of Nil Rated Supplies

HSN -wise Summary of outward supplies

Document Summary

GSTR-1 filing mannually and JSON file upload 

GSTR-2A, GSTR 2B AUTO DRAFTED DETAILS & RECONCILIATION

What is GSTR-2A & GSTR 2B, ITC computation in IMS Dashboard

Auto Drafted B2B Invoices, Reconciliation of GSTR-2A & 2B data 

Auto Drafted Credit/ Debit Notes 

GSTR 3B

Prepare Online & Prepare offine GSTR 3B, Offset Liabilities

Filing Nil return GSTR 3B

Table No-3.1 Tax on outward & reverse charge inward supplies

Outward Taxable supplies (Other than zero rated, Nil rated & Exempted)

Other outward supplies (Nil rated , Exempted)

Table No-3.2 Interstate Supplies

Supplies made to unregistered persons

Supplies made to composition taxable persons

Table No-4 Eligible ITC ITC available ITC reversed

Table No-5 Exempt,nil & Non GST inward supplies

Interstate Exempted, nil rated inward Supplies

Intrastate Exempted, nil rated inward Supplies

Preview Draft GSTR 3B Download GSTR3B 

SERVICES MENU

Create Challan, Tax Payment

Challan History

Saved Challan

Electronic Cash Ledger

Electronic Credit Ledger  

E-WAY BILL SYSTEMS

What is e-Way bill ?

e-Way bill registration

e-Way bill generation 

E-INVOICE

What is e-Invoice, e-Invoice portal

e-Invoice Enablement

e-Invoice registration, User ID & Password creation, Login through e-Invoice credentials

JSON file creation in Tally

Upload of JSON file to e-Invoice portal

TDS COMPUTATION & TDS RETURN FILING

TDS FUNDAMENTALS

What is TDS?, Full form of TDS, Meaning of Tax, Meaning of Deducted, Meaning of Source

Deducter & deductee, Threshold limits of TDS, Responsible person for deduction of TDS

Time of deduction of tax

Due date for payment of TDS

Penalty for late filing of TDS returns

TDS on salary, TDS other than salary

Quarterly statement for TDS from Salary Form 24Q (New Form - 138)

Quarterly statement for TDS other than salary Form 26Q (New Form - 140)

Form 16 (New From - 130) & Form 16A (New From - 131)

Form 12B (New Form - 122), Form 12BB (New Form - 124)

Form 26AS (New Form - 168)

Section 192 TDS on salary (New Section - 392)

TDS all sections other than salary 192A, 193, 194, 194A, 194B, 194BB, 194C, 194D 

Section 194DA, 194G, 194H, 194I, 194IA, 194J (New Section - 393)

TDS Payment Codes (W.e.f Apr 2026) 

TDS return filing software, Govt free software, Paid software

Return Preparation Utility (RPU) & Download

Steps to file TDS return using RPU, File Validation Utility (FVU)

Due date for TDS return filing forms 24Q, 26Q (New Form 138, 140) 

Computation of TDS from other than salary

Challan payment for TDS other than salary

Details to be fill in RPU for other than salary

Filing of 26Q TDS other than Salary (New Form - 140)

Download of Form 16A from Traces website (New From - 131) 

Computation of TDS on salary .

Challan payment for TDS on salary

Details to be fill in RPU for salaried employees

Filing of 24Q TDS on Salary (New From - 138)

Download of Form 16 from Traces website (New From - 130) 

ONLINE PRACTICE through educational portal

TDS payment in Income tax portal

TDS return filing in Income tax portal

INCOME TAX COMPUTATION & RETURN FILING

INCOME TAX FUNDAMENTALS

Intorduction to Income Tax

Direct Tax

Income tax Slabs

Filing u/s 139(1) on or due date, u/s 139(4) Belated, 139(5) Revised

New regime(115BAC) & Old regime(Form10-IEA) of Income tax

Income tax exemption limit

Income Tax calculation

Self assesment tax

Financial year & Assessment year

Income tax form & Acknowledgement

Original return, Revised return, Belated return

Income from Business Profession

Gross receipt,6% & 8% of gross receipts

Business Code

Deductions under 80C, 80D, 80DDB, 80E, 80EE, 80GG, 80TTA

REBATE ON 87A

Tax payable, Tax refundable

Income tax challan & payment, Challan no,Challan date. BSR code

TDS deducter, TDS deductee

What is TAN

How to register PAN in income tax portal

How to set password, How to login at income tax portal

Bank account update

ITR 1 , ITR 4 online & offline form

Deductions u/s 10 House Rent Allowance Travelling Allowance

Deductions u/s 16(ia) Standard deduction for transport allowance & misc. medical expenses

Income from other source

Interest from deposit in bank, post office, cooperative society

ITR 1 FILING

Filing process, choosing assessment year, selecting online or offline mode of return filing

Selection of status like Individual, HUF , Others

selection of form to file like ITR1 or ITR4 to proceed

Selection of reason of filing Filing of Personal Information

Giving the details of Aadhar, PAN, Contact & Bank details

Nature of employment, Filing section 139 (1), 139 (4), 139 (5)

Selecting New or Old Tax regime

Adding Bank Account and Validation of bank account to enable EVC

Filing of Gross Total Income

Income from salary, Gross salary, House Rent Allowances, Leave Travel Concession Standard deductions

Income from house property Self Occupied property & Letout House property

Income from other source

Interest from income tax refund

Interest Income from saving bank account

Interest Income from deposit in bank, post office

Deductions under chapter VIA

Deduction U/s 80C, 80CCD, 80D, 80E, 80TTA Tax Paid Details

Details of Tax Deducted at Source (TDS) other than salary

Form 16 issued by employer,TAN no. of deducter, Name of Deducter, Total TDS deducted

Total Tax Liability

Computatioin of Income

Computatioin of Tax

Rebate U/s 87A

Health & Education cess

Interest U/s 234A, 234B, 234C

Tax Payment challan, BSR code, Challan number, Date of deposit,Tax paid

ITR 4 FILING

Filing process, choosing assessment year, selecting online or offline mode of return filing

Selection of status like Individual, HUF , Others selection of form to file like ITR1 or ITR4 to proceed

Selection of reason of filing

Filing of Personal Information

Giving the details of Aadhar, PAN, Contact & Bank details

Nature of employment, Filing section 139 (1), 139 (4), 139 (5)

Selecting New or Old Tax regime

Adding Bank Account and Validation of bank account to enable EVC

Filing of Gross Total Income

Income from Business & Profession

Income from house property

Self Occupied property & Letout House property

Income from other source

Interest from income tax refund

Interest Income from saving bank account

Interest Income from deposit in bank, post office

Deductions under chapter VIA

Deduction U/s 80C, 80GG, 80CCD, 80D, 80E, 80EE, 80TTA, 80DD, 80DDB, 80EEB

Schedule BP

Computation of Presumptive income U/s 44AD

Computation of Presumptive income U/s 44ADA for medical services, Legal services,Film Artist,CA

Financial particulars of business Assets,Liabilities, Capital investment details

Details of Tax Deducted at Source (TDS) on Salary Income

Form 16 issued by employer,TAN no. of deducter, Name of Deducter, Total TDS deducted

Total Tax Liability

Computatioin of Income

Computatioin of Tax

Tax liability after Rebate U/s 87A

Health & Education cess

Interest U/s 234A, 234B, 234C

Tax Payment challan, BSR code, Challan number, Date of deposit,Tax paid