GST Practical Training for B.Com, M.Com and CA Students: What Firms Expect You to Know (2026)

Why theory is not enough

Most commerce syllabuses teach GST law — sections, rates, time of supply. But on the first day at a CA firm or an accounts department you are asked to file GSTR-1, match purchase invoices with GSTR-2B, or pay a challan. That needs portal skills, and you can't practise them on the real portal without a real GSTIN.

The practical skills that matter

Skill	What you actually do
GST registration	Part A (PAN, TRN, OTP), Part B tabs, documents, ARN, REG-06
Invoices	Tax invoice vs bill of supply, credit/debit notes, e-invoice (IRN) and e-way bill
GSTR-1	B2B, B2C (Large) above ₹1 lakh, B2CS, exports, credit notes, HSN summary, documents issued
GSTR-1A	Fixing a wrong or missed invoice before GSTR-3B
ITC	GSTR-2B, IMS accept/reject/pending, Section 17(5) blocked credit, Rule 37 (180 days)
GSTR-3B	Table 3.1 and 4, interest and late fee, set-off in Table 6.1, challan (PMT-06)
Ledgers	Cash, credit and liability ledgers; PMT-09 to fix a wrong head
Annual return	GSTR-9 tables and GSTR-9C reconciliation
Notices	ASMT-10 → ASMT-11, DRC-01A, DRC-03 payments

Special registrations — composition (CMP-08, GSTR-4), TDS (GSTR-7), TCS for e-commerce (GSTR-8), ISD (GSTR-6) — come up less often, but knowing them sets you apart.

A 4-week practice plan

1. Week 1 — Registration and invoices: register a business, raise B2B and B2C invoices, generate an e-way bill and an e-invoice.
2. Week 2 — Monthly returns: file GSTR-1, correct it in GSTR-1A, then file GSTR-3B with a challan.
3. Week 3 — ITC: use IMS and GSTR-2B to reconcile purchases; reverse blocked credit; try RCM.
4. Week 4 — Year end and notices: GSTR-9/9C, a scrutiny notice reply, and one special scheme.

How to practise without a real GSTIN

IndIaTaxSim is a copy of the GST portal built for practice. You get:

• GST Portal Walkthrough — 30 hands-on modules with a video each (Modules 1, 2 and 10 are free to watch);
• GST Practice Lab — 13 chapters that follow one family business through registrations, returns, notices and cancellation, with a scenario generator in every scene (Chapter 1 free);
• guidance and screen help in English, Hindi, Tamil, Malayalam, Kannada and Telugu;
• an online exam and a certificate with a QR code anyone can verify.

It is free to start; the Standard plan (₹1,000 → ₹500) unlocks both courses. Colleges and coaching centres can also train a whole batch.

How to show it on your CV

• List the returns and forms you have filed in practice (e.g. "GSTR-1, GSTR-1A, GSTR-3B, GSTR-9, e-way bill, e-invoice").
• Add the certificate ID — employers can verify it online.
• In interviews, explain one reconciliation you did (GSTR-2B vs purchase register) step by step.