Start where you are. Each level assumes the one before it, so your skills compound instead of repeat.
Level 1 · Foundations
Foundations
For beginners, article assistants and business owners new to the portal. You start with registration, dashboard navigation, the electronic ledgers and the return calendar, and finish able to file a clean GSTR-1 and GSTR-3B for a simple business.
Level 2 · Practitioner
Practitioner
For accountants handling monthly compliance across multiple GSTINs. You move into GSTR-2B reconciliation, the Invoice Management System, GSTR-1A amendments, e-invoicing and e-way bills, and the discipline that keeps ITC intact.
Level 3 · Advanced
Advanced
For senior accountants and practitioners who own the full compliance and dispute file. You handle GSTR-9 and 9C, inverted duty and export refunds, blocked credit and RCM, and replies to ASMT-10, DRC-01C and DRC-01.
Module 1: Portal Setup, Ledgers and the Return Calendar
Register, log in with mandatory 2FA, and read the cash, credit and liability ledgers so you never file with a wrong balance. The costly mistake is paying tax into the wrong minor or major head and then losing weeks on a PMT-09 transfer, or missing a due date because nobody tracked the calendar per GSTIN.
Module 2: GSTR-1 and Table 12 HSN Reporting
File B2B, B2C, exports and credit and debit notes correctly, and complete the mandatory Table 12 HSN summary and Table 13 document summary from the dropdown. A wrong GSTIN, a mismatched invoice number or a 4 digit HSN where 6 are required means the invoice never lands in your buyer's GSTR-2B and their ITC is blocked.
Module 3: GSTR-3B After Hard Locking, and GSTR-1A
File GSTR-3B knowing Tables 3.1 and 3.2 are now auto locked from GSTR-1 and IFF and can no longer be edited in the return. Any correction to outward liability must go through GSTR-1A before you file GSTR-3B, because once GSTR-3B is filed you cannot file GSTR-1A for that period.
Module 4: Invoice Management System, Accept, Reject, Pending
Work the IMS dashboard so every B2B invoice and credit note is actioned, and declare the correct ITC reversal on credit notes with the mandatory remarks. A blind bulk accept pulls in ineligible or duplicate credit, and an ignored credit note leaves you carrying ITC you were supposed to reverse.
Module 5: GSTR-2B Reconciliation and Protecting ITC
Reconcile GSTR-2B against your purchase register every month and chase suppliers to amend GSTR-1 for invoices that do not appear. Claiming ITC that is not sitting in GSTR-2B now triggers a DRC-01C intimation, and if you cannot explain the gap you repay the credit with interest and penalty.
Module 6: E-Invoicing and E-Way Bills
Generate IRNs and e-way bills under current rules, including the 30 day reporting limit for taxpayers with turnover of 10 crore and above. The expensive errors are a wrong recipient GSTIN or place of supply on the IRN, missing the 30 day IRN window, and letting an e-way bill lapse in transit, which invites detention and penalty.
Module 7: GSTR-9 and GSTR-9C Annual Reconciliation
Prepare the annual return and the 9C reconciliation, tying Table 8A auto data, the year's GSTR-3B and the audited financials together. The classic mistakes are missing amendments and credit notes booked after 31 March, mishandling Rule 42 and Section 17(5) reversals, and leaving a GSTR-1 versus GSTR-3B gap.
Module 8: Refunds and Notice Replies, ASMT-10, DRC-01C, DRC-01
File RFD-01 for exports under LUT and for inverted duty, and use the provisional 90 percent refund route. On the dispute side you draft an ASMT-11 reply with a proper reconciliation, respond to a DRC-01C ITC mismatch, and answer a DRC-01 show cause, because a weak reply at the ASMT-10 stage escalates the cheapest problem into a full demand.
