JUMOQ Learning · GST Credit and Return Controls

Input tax credit and GSTR-2B reconciliation

Determine and support eligible credit at period close: Input tax credit and GSTR-2B reconciliation

JQ-GST-I01Intermediate

Course director: Venkata Subramani Ramachandra

2 hr 14 minFull study estimate

Full study estimate: 2 hr 14 min

Self-paced estimates for one pass through the course. Practical work includes activities, assignments and resource study. Your pace may vary; breaks and repeat attempts are extra. All course and certificate requirements still apply.

Inside this course

Select a topic to see its lessons, videos, practice activities and resources.

Eligibility and business-use evidence

LessonEligibility and business-use evidence
VideoEligibility and business-use evidence — videoScheduled — upload pending
QuizTopic 1 knowledge check
Decision MissionDecision Mission: Eligibility and business-use evidence

Blocked and restricted credit categories

LessonBlocked and restricted credit categories
VideoBlocked and restricted credit categories — videoScheduled — upload pending
QuizTopic 2 knowledge check
Case QuestCase Quest: Blocked and restricted credit categories

Supplier documents and GSTR-2B signals

LessonSupplier documents and GSTR-2B signals
VideoSupplier documents and GSTR-2B signals — videoScheduled — upload pending
QuizTopic 3 knowledge check

Book-to-2B exception buckets

LessonBook-to-2B exception buckets
VideoBook-to-2B exception buckets — videoScheduled — upload pending
QuizTopic 4 knowledge check
Impact SimulatorImpact Simulator: explain the ITC candidate

Reversals, re-availment and ageing

LessonReversals, re-availment and ageing
VideoReversals, re-availment and ageing — videoScheduled — upload pending
QuizTopic 5 knowledge check

Approval and audit trail for unresolved items

LessonApproval and audit trail for unresolved items
VideoApproval and audit trail for unresolved items — videoScheduled — upload pending
QuizTopic 6 knowledge check
Roleplay StudioRoleplay Studio: brief the decision-maker

Case: Reconcile a purchase ledger with a sample 2B extract

LessonCase: Reconcile a purchase ledger with a sample 2B extract
VideoCase: Reconcile a purchase ledger with a sample 2B extract — videoScheduled — upload pending
QuizTopic 7 knowledge check
Practice LabPractice Lab: reconcile six purchase records

Final Assessment

QuizFinal assessment

Certificate

CertificateCertificate of completionUnlocks after every quiz is completed at its required pass mark and all course requirements are complete.

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