Unit I Accounts and other records under GST- Responsibility of maintaining accounts and records, Accounts and records to be maintained, GST Accounting methods, Accounting under GST. Electronic Cash and Credit Ledger, Period of retention of accounts. Consequences of not maintain proper accounts and records. Unit II Understanding Ledgers under GST. Passing Accounting Entries for filing- GSTR- 1, GSTR- 2, and GSTR- 3 & 3B, GSTR- 9. Unit III Popular GST Billing and Accounting software- Software for small and medium enterprises, software for large enterprises, Software utility and features. Unit IV Operation excellence in Tally ERP 9/ MARG GST/ MARG ERP 9+/ Quickbooks/ Zoho Books/ or Profitbooks GST software.