GST + ITR Course —
File Returns.
Prepare Tax. Build Your Career.
Master both pillars of everyday tax compliance in one structured program — GST filing on ExpressGST and ITR preparation on professional IT software. 38 chapters across 15 sections, real software licences, video library included, and a verifiable certificate backed by KDK Software.
Trained by tax compliance professionals with 10+ years of CA & enterprise practice
Offline program fee · No payment at enrollment
Enroll Now — Seat Confirmation →What's Included
Counsellor confirms your seat and batch within 24 hours before any fee is collected.
Learning Outcomes
What You'll Be Able to Do After This Course
Practical, job-applicable GST + Income Tax skills — not just theoretical knowledge.
File GSTR-1 and GSTR-3B independently on ExpressGST
Reconcile ITC using GSTR-2A, GSTR-2B and IMS against books of accounts
Generate e-invoices and e-way bills for applicable transactions
Handle GST notices — ASMT-10, DRC-01 — and respond with correct documentation
Prepare ITR-1, ITR-2, ITR-3 and ITR-4 for individuals, salaried employees and businesses
Compute income under all 5 heads — Salary, House Property, PGBP, Capital Gains, Other Sources
Compare Old vs New tax regime and determine the better option for a client
Reconcile AIS and 26AS against ITR data before filing
Handle advance tax computation, Sections 234A/B/C interest and Challan 280 payment
Use IT software — client master, AIS/JSON import, auto-computation, portal upload
Track refunds, handle basic ITR notices and file revised/updated returns (ITR-U)
Be prepared to work as a GST + ITR Accountant from Day 1
Course Curriculum
25 Chapters · 15 Sections · Built for Real-World Tax Work
Every chapter is mapped to a real compliance task — GST first, Income Tax after. Understand the concept, then execute it yourself on the software.
Taxation Foundation & GST Basics
Chapters 1–2 · Introduction to GST, Supply Under GST
- What is GST — unified tax regime overview, One Nation One Tax
- History of GST — transition from 17 indirect taxes (Excise, VAT, Service Tax)
- Dual GST model — CGST, SGST, IGST, UTGST explained
- GST rates — 0%, 5%, 12%, 18%, 28% slabs and Compensation Cess
- Benefits of GST — for economy, businesses, small traders, consumers
- Constitutional framework — Article 246A, 269A, 279A and the 101st Amendment Act, 2016
- GST Council — composition, voting mechanism, key functions
- Supply as the taxable event — replacing manufacture, sale, and service triggers
- Scope of supply — Section 7 of CGST Act (sale, barter, exchange, licence, rental, lease)
- Deemed supply without consideration — Schedule I (related/distinct persons, business assets)
- Schedule II — classifying transactions as supply of goods or supply of services
- Schedule III — negative list (employee services, sale of land, court services)
- Composite vs mixed supply — tax rate logic and simple case studies
GST Structure, Charge & Place of Supply
Chapters 3–4 · Charge of GST, POS Rules, Case Studies
- Charge of GST — forward charge vs reverse charge mechanism (RCM)
- RCM applicability — notified goods and services, unregistered supplier cases
- Composition Scheme — eligibility, turnover limits, rates, restrictions
- Place of Supply (POS) — determining tax jurisdiction (CGST+SGST vs IGST)
- POS for goods — movement vs non-movement, bill-to-ship-to scenarios
- POS for services — B2B vs B2C rules and practical application
- Special POS cases — OIDAR, immovable property, events, transportation, banking
- Industry case studies — POS decisioning for services and goods
Exemptions, Time & Value of Supply
Chapters 5–7 · Exempt Goods/Services, TOS, VOS
- Exempt supply — nil-rated, wholly exempt, non-taxable (alcohol, specified petroleum)
- Key exemption categories — agriculture, healthcare, education, transport, banking, charity
- Unconditional vs conditional exemptions — mandatory vs optional
- Time of Supply (TOS) for goods — Section 12 rules with stories and examples
- Time of Supply for services — Section 13, advances, continuous supply
- TOS under reverse charge, vouchers, residual cases, interest/late fees
- Value of Supply — Section 15: transaction value, inclusions and exclusions
- Valuation in related party and distinct person transactions
GST Registration & Taxpayer Structure
Chapter 8 · Threshold, Process, ARN to GSTIN, Amendment, Cancellation
- Taxable person and liability to register under GST
- Threshold limits and compulsory registration scenarios
- Persons not liable for registration
- Types of registrations — Regular, Composition, ISD, casual, non-resident
- Registration process on GST portal — ARN, document upload, verification, approval
- Deemed registration and PAN-based GSTIN logic
- Amendment of registration — core vs non-core fields, timelines
- Cancellation and revocation — triggers, procedure, effect of suspension
Tax Invoices, E-Invoice & E-Way Bill
Chapters 9–11 · Invoice Types, Accounts & Records, E-Way Bill
- Invoice types — tax invoice, bill of supply, receipt voucher, refund voucher
- B2B, B2C, export and SEZ invoices — contents and reporting
- Credit and debit notes — issuance, timelines, and disclosure
- Accounts and records — mandatory books, retention period, electronic records
- E-Invoice — applicability (turnover limits), IRP, IRN, QR code
- Auto-population of e-invoices in GSTR-1
- E-Way Bill — Rule 138, threshold, Part A & B, validity, exemptions
- Hands-on: e-invoice and e-way bill generation using software
Input Tax Credit & Distribution
Chapters 12–13 · ITC Eligibility, Blocked Credit, Utilisation, ISD
- ITC eligibility — Section 16 conditions and documentation
- Time limit for availing ITC — Section 16(4)
- Apportionment and blocked credits — Section 17 and 17(5) with real examples
- ITC in special circumstances — Section 18 (switching schemes, business transfer, mergers)
- Order of ITC utilisation — IGST, CGST, SGST logic
- Rule 86A and 86B — ITC restriction and 1% cash payment rule
- Capital goods ITC and reversals — Rule 42 and 43
- Input Service Distributor (ISD) — mechanism and GSTR-6
GST Returns, Payment & TDS/TCS
Chapters 14–15 · GSTR-1, GSTR-3B, Annual Returns, TDS, TCS
- Return types and frequency — core return structure under GST
- GSTR-1 — outward supply reporting and amendments
- GSTR-3B — monthly summary, ITC, RCM, and payment
- GSTR-9 and 9C — annual return and reconciliation statement
- Electronic ledgers — Cash, Credit and Liability
- Tax payment methods and timelines
- TDS and TCS under GST — sections, rates, forms
GST Practical Execution & Certification
Practical · Full Compliance Flow, Assessments, GST Exam
- GSTR-1 vs GSTR-3B vs books reconciliation practice
- GSTR-2B vs purchase register multi-layer ITC reconciliation
- E-way bill vs GSTR-1 reconciliation
- GST notice handling — ASMT-10, DRC-01 series, DRC-03 payments
- End-to-end GST compliance simulation on software
- Module-wise GST assessments and final GST certification exam
Fundamentals of Income Tax
Chapter 1 · Direct Tax Basics, Core Definitions, Tax Regimes
- Meaning and nature of direct taxes, role in public finance
- Income-tax Act, 1961 and Finance Act — how tax law is structured
- Section 4 as the charging section for income tax
- Definitions under Section 2 — person, assessee, income
- Previous Year (PY) and Assessment Year (AY) — concept and key exceptions
- Agricultural income — definition, partial exemption, rate purposes impact
- Default tax regime (Section 115BAC) — slab rates, limited deductions
- Optional tax regime — normal provisions, senior/super-senior slabs
- Rebate under Section 87A, surcharge and Health & Education Cess
- 8-step framework to compute Total Income
Residential Status & Scope of Income
Chapter 2 · ROR, RNOR, NR, Section 9 Deemed Income
- Three categories — ROR, RNOR, NR and what each means for taxability
- 182-day rule and 60-day/365-day combined rule for individuals
- Exceptions — Indian citizens leaving for employment, NRIs visiting India
- 120-day rule for high-income NRIs and deemed resident (Section 6(1A))
- Residential status of HUF, firms, companies (POEM rule)
- Scope of total income — global income (ROR) vs Indian-only income (NR)
- Section 9 — income deemed to accrue in India (business connection, interest, royalty, FTS)
Heads of Income: Salary, House Property & PGBP
Chapters 3–5 · Salary, House Property, Business & Profession
- Salary — employer-employee relationship, Section 15/16/17, allowances, perquisites
- HRA, LTA, retirement benefits — PF, gratuity, commuted pension, leave encashment
- Standard deduction and default vs optional regime for salary
- House property — GAV, NAV, Section 24 deductions, self-occupied vs let-out
- Unrealised rent, arrears, co-ownership and deemed ownership provisions
- PGBP — Section 28 charging section, allowable deductions (Sections 30–37)
- Depreciation — Section 32, block of assets, WDV method, 50% rule
- Disallowances — Sections 40, 40A, 43B; speculation business treatment
- Presumptive taxation — Sections 44AD, 44ADA, 44AE
Capital Gains & Income from Other Sources
Chapters 6–7 · Capital Gains, Other Sources, Gifts
- Capital asset — definition, exclusions (rural agri land, stock-in-trade, personal effects)
- STCA vs LTCA — holding periods for different asset classes
- Transfer — Section 2(47), deemed transfer, transactions not regarded as transfer (Section 47)
- Capital gains computation — Section 48, indexed cost, CII, base year 2001
- Depreciable assets (Section 50), slump sale (Section 50B), market-linked debentures (Section 50AA)
- Exemptions — Sections 54, 54B, 54D, 54EC, 54F, 54G, 54GA and CGAS
- Special tax rates — Sections 111A, 112, 112A
- Income from Other Sources — residuary head, dividend, casual income, online games (115BBJ)
- Gifts — Section 56(2): money, immovable and movable property, exempted transactions
- Deductions under Section 57 and disallowances under Section 58
Aggregation, Set-off & Deductions
Chapters 8 · Clubbing, Losses, Chapter VI-A
- Clubbing of income — Section 64, spouse, minor child, specified persons
- Intra-head and inter-head set-off of losses — rules and restrictions
- Carry forward of losses — time limits (4/8 years/indefinite) and filing requirements
- Section 115BAC restriction — house property loss not allowed under default regime
- Section 80C — PPF, ELSS, LIC, tuition fees, home loan principal (up to ₹1.5 lakh)
- Sections 80CCC, 80CCD — pension fund and NPS contributions
- Section 80D — medical insurance; 80DD, 80DDB, 80U — disability and disease
- Section 80E, 80EEA, 80EEB — education loan, home loan, EV loan interest
- Section 80G — donations; 80GG — rent paid without HRA; 80TTA/TTB — interest income
Tax Computation, ITR Filing & Advance Tax
Chapters 9–10 · Liability Computation, Returns, TDS/TCS
- End-to-end tax liability computation — default vs optional regime comparison
- Surcharge, marginal relief, Health & Education Cess and AMT
- Advance tax — applicability, four instalment due dates, computation
- TDS and TCS — concepts, impact on ITR, credit and refund flow
- Self-assessment tax — Section 140A, Challan 280, adjustment order
- ITR-1 to ITR-7 — applicability and form selection case studies
- Original, belated, revised and updated returns (ITR-U) — conditions and limits
- Interest under Sections 234A, 234B, 234C and fee under Section 234F
- PAN, Aadhaar linking and e-filing process
Income Tax Software Practical & Certification
Practical · Software Workflow, AIS/26AS Reconciliation, Final Exam
- Client master setup and PAN validation in IT software
- Import and reconciliation of AIS, 26AS and other data feeds
- Heads-wise data entry — salary, business, capital gains, other sources
- Deduction and tax computation engine practical
- Validation, JSON generation and portal filing workflow
- Refund tracking and basic notice handling in software
- Written and practical ITR assessment and final certification exam
Is This For You?
Built for the Right Learner
Level 2 is structured for people who want to handle both GST and Income Tax compliance with confidence.
GST Level 1 Graduates
You've completed Level 1 and want to add ITR preparation. The natural next step toward becoming a complete tax accountant.
Commerce Graduates
B.Com, BBA, M.Com students who want both GST and income tax skills before their first job — covering everything an employer expects.
Working Accountants
Tally or Zoho users who handle accounts daily but aren't confident on the ITR side of client compliance work.
CA / CMA Aspirants
Students pursuing CA or CMA who want solid ITR practical exposure before or during articleship — so they're immediately useful.
Tax Practitioners
Professionals already filing GST who want to add ITR preparation to their client service offering.
CA Firm Staff
Junior staff at CA firms who need to handle both GST returns and ITR filings with accuracy and confidence.
Not for you if: You have no basic accounting knowledge. Level 2 assumes you understand bookkeeping fundamentals and basic transaction concepts. Start with Level 1 if you're new to accounting.
Software You'll Master
Two Real Platforms. No Simulations.
Every practical session runs on the same professional software used by tax practitioners across India — not demos, not sandboxes.
ExpressGST
KDK's professional GST compliance platform. File GSTR-1, GSTR-3B, generate e-invoices, manage ITC reconciliation. Used by 1.5L+ CAs daily.
Income Tax Software
KDK's IT filing platform. Client master, AIS and 26AS data import, deduction engine, JSON generation and portal upload. Handle ITR-1 through ITR-4 end-to-end.
Practice Data Sets
Pre-built Excel files with salary data, Form 16 samples, capital gains workings, ITR computation sheets and GST reconciliation templates. Used throughout both course modules.
Program Modes
Choose How You Learn
All three modes cover the full Level 2 curriculum. Offline includes a fixed fee and confirmed schedule; online fees are finalised on the counsellor call.
| Feature | Offline | Online Live | Online Recorded |
|---|---|---|---|
| Fee | TBC — confirmed on call | TBC — on call | TBC — on call |
| Duration | 4 Months | 90 Hours | 90 Hours |
| Software Licence | 6 Months | TBC — on call | TBC — on call |
| Subjects Covered | GST + ITR | GST + ITR | GST + ITR |
| Application Hands-On | ✓ Yes | ✓ Yes | ✓ Yes |
| Student Kit | ✓ PDFs, Assignments, Case Studies | ✓ Yes | ✓ Yes |
| Video Library | ✓ Included | ✓ Included | ✓ Included |
| Assessment | ✓ Yes | ✓ Yes | ✓ Yes |
| Certificate | ✓ Yes | ✓ Yes | ✓ Yes |
| Job Assistance | ✗ Not included | ✗ Not included | ✗ Not included |
Online fees confirmed on counsellor call. Job assistance available on Level 3 Offline program only.
This certifies that
Certificate ID
KDK-2026-L2-XXXXXIssued by
KDK SoftwareValid & Verifiable
✓ OnlineYour Credential
A Certificate That Holds Up
Every Tax Accountant Program certificate by KDK Software is digitally signed, employer-verifiable and assessment-backed.
Digitally Signed & Verifiable
Employers verify authenticity online via Certificate ID — tamper-proof and always valid.
Trusted by CA Firms & Enterprises
KDK Software is known to 1.5L+ tax professionals — your certificate carries that brand weight.
LinkedIn-Ready
Add to your profile with a verification link — stand out in every job application immediately.
Assessment-Backed
Earned by clearing section assessments for both GST and ITR modules + a final practical exam and viva.
Career Outcomes
Roles You're Ready For
Level 2 qualifies you for the most in-demand combined profile at CA firms and tax practices today.
ITR Preparer
Prepare and file individual and business ITRs at CA firms or independently for clients.
GST + Tax Accountant
Handle both GST compliance and ITR filing — the most in-demand combined profile at CA firms today.
Junior Tax Consultant
Advise individuals and small businesses on regime selection, deductions and full-year compliance.
CA Firm Associate
Handle client GST + ITR filing, AIS reconciliation and basic notice responses end-to-end.
FAQs
Frequently Asked Questions
What is the difference between Level 1 and Level 2?
+Level 1 covers GST only — 22 chapters across 8 sections. Level 2 includes everything in Level 1 plus a full Income Tax module — 16 additional chapters covering all 5 heads of income, ITR form preparation, tax regime comparison, AIS reconciliation and IT software practical training. Level 2 also includes a video library, which Level 1 does not.
Do I need to complete Level 1 before joining Level 2?
+It is not mandatory, but strongly recommended if you have no prior GST knowledge. Level 2 begins with the full GST curriculum before moving into Income Tax. If you already have working GST knowledge, you can join Level 2 directly — your counsellor will assess this during the confirmation call.
What software licences are included?
+Level 2 includes access to both ExpressGST (for GST compliance) and KDK's Income Tax software (for ITR preparation and filing). The Offline program includes a 6-month licence. Online programme licence duration is confirmed on the counsellor call.
Is the video library included in Level 2?
+Yes. Video library access is included in Level 2 and above — it is not available in Level 1. The video library gives you recorded reference material to revisit concepts during and after the course.
Which ITR forms are covered in the course?
+The course covers ITR-1 through ITR-7 — eligibility criteria for each, practical form selection case studies, and hands-on filing of ITR-1, ITR-2, ITR-3 and ITR-4 on the IT software platform.
What is the assessment and certification process?
+Each GST section and each ITR part has a module assessment. The final certification examination for GST includes an objective test, practical filing case study, reconciliation scenario and error rectification exercise. The ITR certification examination includes a written conceptual test, practical software filing test, case study analysis and a viva. Passing all assessments earns you the KDK Academy Level 2 Certificate.
Can I upgrade to Level 3 after completing Level 2?
+Yes. Level 3 adds TDS compliance on top of everything covered in Level 2 — 12 additional chapters covering TAN setup, salary TDS (Sec 192), non-salary TDS (26Q), TRACES portal, TDS return filing (24Q/26Q/27Q) and more. Job assistance is available on the Level 3 Offline program. Contact us after completing Level 2 for upgrade options.
When does payment happen?
+No payment is required at the time of enrollment. A KDK Academy counsellor will call you within 24 hours to confirm your seat, batch details and fee. Payment is collected only after your seat is confirmed.
Ready to Master Both GST and Income Tax?
Join Level 2 program of the Certified Tax Accountant Program by KDK Software to get earn compliance software licences, one verifiable certificate. No payment today — counsellor confirms your seat as per availability.