MODULE 3 — Compliance, Assessments & Demands

Module 3 is the compliance engine room. This is where theoretical GST knowledge meets the day-to-day reality of running a GST function — filing returns, managing e-invoicing, responding to audits, and handling demand notices. As a Tax Head, your team's compliance performance is your responsibility. This module gives you the operational command to oversee the entire compliance cycle and the strategic knowledge to respond effectively when the department knocks. What you will learn: • The complete return filing ecosystem — GSTR-1, GSTR-3B, GSTR-9, GSTR-9C and their interdependencies • E-invoicing and E-way Bill — applicability, IRN generation, and exemptions • Annual Return and Reconciliation Statement — the critical reconciling items that attract audit attention • Assessment types — Scrutiny (S.61), Departmental Audit (S.65), Special Audit (S.66), Best Judgement Assessment • Demand and Recovery — Section 73 vs Section 74, the penalty structure, and recovery mechanisms • Refunds — Zero-rated supplies, inverted duty structure, excess cash ledger balance — conditions and procedure • GST Audit management — how to prepare, what auditors look for, and how to respond Includes: Compliance checklists, landmark cases, Tax Head alerts, and 25-question assessment.

Read the full module free (no download):

https://drive.google.com/file/d/1mgmO9kSTEaGGLT2wNeX8bvf4dO1wJZ5y/view?usp=drive_link