'Module 1 — GST Architecture & Core Concepts'

Are you a senior direct tax professional stepping into a dual tax role? Module 1 is your starting point. This module builds your GST foundation from the ground up — not as a beginner's guide, but at the level a Tax Head needs to operate. You will master the constitutional framework, the dual GST structure, the Place of Supply rules that determine which tax applies to every transaction, and the registration framework across all entity types. What you will learn: • The constitutional basis of GST and how Centre-State jurisdiction is divided • CGST, SGST, IGST and UTGST — when each applies and why it matters operationally • Place of Supply rules for goods, services, and cross-border transactions • Registration thresholds, composition scheme, and compulsory registration triggers • Taxable events, time of supply, and how they interact with your accounting cycles • Direct tax parallels drawn throughout — so you learn GST in a language you already speak Includes: Landmark case summaries, practical Tax Head alerts, and a 25-question assessment (pass mark: 70%). This module is part of the 4-module GST Advanced Training Programme for Senior Direct Tax Professionals.