Analyse the conceptual framework, structure,  key provisions and recent amendments of Goods and Services Tax (GST) and analyze the time, place, and value of supply to determine tax liability under GST.
            An
Evaluate input tax credit (ITC), reverse charge mechanism (RCM), and composition scheme for effective tax planning and compliance.
 E
Apply procedures related to GST registration, invoicing, and payment of tax,
           A
 Apply procedures of filing of returns including E-way bill requirements.
A
Assess GST liability and compliance requirements in practical scenarios using applicable rules, forms, and regulations.
            E