Master GST Practically — File Returns Like a Pro
India's most hands-on GST Practical Training Course. Practice on the actual GST Portal with real client data — not just slides and theory. Taught by experienced CAs in Hyderabad.
- □ 25–30 Hrs Classes + 30 Hrs Practical
- □ Offline / Live Online / Recorded
- □ Morning, Evening & Weekend Batches
- □ Certificate on Completion
- □ 100% Placement Support
- □ Study Material Included
GST Knowledge is Non-Negotiable in India's New Tax Era
Since GST replaced 17 indirect taxes in 2017, every business in India must comply — and every accountant, CA student, and finance professional must be GST-ready. With over 1.4 crore registered GST taxpayers in India, skilled GST professionals are in massive demand.
High-Demand Career Skill
Every CA firm, accounting practice, and business requires GST professionals. Employers actively seek candidates with hands-on GST filing experience, not just theoretical knowledge.
Mandatory for All Businesses
From startups to large corporates, GST compliance is legally required. Understanding GSTR filings, ITC reconciliation, and E-Invoicing directly impacts a company's cash flow and legal standing.
Practice on Real GST Portal
Capital Trainers is the only institute in India where you practise filing on the actual GST Government Portal using real-time client data — giving you job-ready confidence from day one.
Freelance & Consulting Opportunity
Once GST-certified, you can offer GST filing, reconciliation, and compliance services independently — earning ₹15,000–₹50,000/month as a freelance GST consultant.
Everything You'll Master in This GST Course
A complete, professionally designed curriculum covering every aspect of GST from registration to annual returns — with live portal practice on every topic.
GST Registration
New registration, amendments, cancellation, and GSTIN understanding. Practice the entire process on the live GST portal including ARN tracking and status verification.
GSTR-1 Filing
File outward supply returns with B2B, B2C, export, and credit/debit note details. Learn monthly and quarterly QRMP filing, invoice uploading, and amendment procedures.
GSTR-2A & 2B Reconciliation
Reconcile supplier data with purchase books. Identify mismatches, claim only eligible ITC, and avoid notices. Master the critical skill every GST accountant needs daily.
GSTR-3B & Tax Payment
Compute and file the monthly summary return. Calculate GST payable, set off ITC in correct order (IGST→CGST→SGST), generate challans, and pay via net banking.
Reverse Charge Mechanism
Identify RCM-applicable services (GTA, legal, security, imports). Create self-invoices, record RCM liability in books, file in GSTR-3B, and claim ITC correctly.
Composition Scheme
Understand eligibility, opt-in/opt-out process, applicable rates for traders, manufacturers and restaurants. File CMP-08 quarterly and annual GSTR-4 on the portal.
E-Way Bill
Generate, cancel, extend, and manage E-Way Bills for intra-state and inter-state goods movement. Understand distance-based validity, part-B updating, and multi-vehicle movement.
E-Invoicing
Generate IRN and QR code on the IRP portal for B2B invoices. Understand mandatory applicability thresholds, JSON upload process, and how E-Invoice auto-fills GSTR-1.
GSTR-9 Annual Return
Consolidate 12 months of GSTR-1 and GSTR-3B into the annual return. Reconcile all data, handle differences, and understand GSTR-9C (Audit/Reconciliation Statement) requirements.
Understanding GST Returns — Made Simple
Click on any return to understand its purpose, who files it, when to file, and what it covers. These are the exact returns you'll file hands-on in our course.
GSTR-1 — Outward Supply Return
GSTR-1 is the statement of all outward supplies (sales) made by a registered taxpayer. It captures every invoice, credit note, and debit note issued during the period and forms the foundation of GST compliance.
The data filed in GSTR-1 auto-populates the buyer's GSTR-2B, enabling them to claim Input Tax Credit. Accurate GSTR-1 filing is critical — errors here cascade into mismatches and notices.
- Who files: All regular registered taxpayers
- Frequency: Monthly (by 11th) or Quarterly under QRMP scheme
- Contains: B2B invoices, B2C sales, exports, credit/debit notes
- Amendment: Errors can be corrected in a subsequent month's GSTR-1
- Late fee: ₹200/day (₹100 CGST + ₹100 SGST), max ₹5,000
GSTR-1 at a Glance
Outward supplies (sales) → filed by seller → auto-populates buyer's GSTR-2B for ITC claims
GSTR-2A vs GSTR-2B — ITC Statements
GSTR-2A is a dynamic, real-time view of all inward supplies (purchases) as your suppliers file their GSTR-1. It keeps updating throughout the month and is best for tracking supplier compliance.
GSTR-2B is a static monthly statement generated on the 14th of each month. It shows ITC available based on returns filed up to the 13th — it never changes for that period. Use GSTR-2B for ITC reconciliation.
- GSTR-2A: Dynamic — updates every time a supplier files
- GSTR-2B: Static — generated on 14th, fixed for that month
- Use GSTR-2B for: ITC claims, reconciliation with purchase book
- Key skill: Reconcile GSTR-2B with your books to avoid excess ITC claims
- Penalty: Wrong ITC claims attract interest at 18% p.a. + reversal
2A vs 2B Comparison
GSTR-2A = live mirror | GSTR-2B = locked snapshot for reliable ITC claims
GSTR-3B — Monthly Summary Return
GSTR-3B is a self-declaration summary return filed every month. Unlike GSTR-1, it does not require invoice-level details — it summarises total sales, purchases, ITC, and tax payable in simple tables.
GST liability must be paid before or at the time of filing GSTR-3B. Interest at 18% p.a. applies on delayed payment. Late filing attracts fees starting from ₹50/day.
- Due date: 20th of the following month (for most taxpayers)
- Contains: Outward supplies summary, ITC claimed, GST payable
- Payment: Pay tax via Electronic Cash Ledger before filing
- Reconcile with: GSTR-1 (sales) and GSTR-2B (purchases)
- Cannot be revised — errors must be corrected in next month's GSTR-3B
GSTR-3B at a Glance
Summary of sales + ITC + net tax payable → filed + paid every month by 20th
Reverse Charge Mechanism (RCM)
Under normal GST, the seller pays tax. Under RCM, the buyer/recipient pays GST directly to the government. This applies to specific notified services and goods where the supplier is either unregistered or in a category notified by the government.
RCM compliance involves self-invoicing, payment, and proper reporting — making it one of the trickiest areas in GST that requires careful practical training.
- GTA (Goods Transport Agency): Recipient pays 5% GST under RCM
- Legal services by Advocate: Client pays GST under RCM
- Import of Services: Indian recipient pays IGST under RCM
- Security Services: Recipient (registered body corporate) pays GST
- Self Invoice: Recipient must issue self-invoice and can claim ITC
How RCM Works
Supplier sells → Buyer pays GST to govt → Buyer claims ITC on same transaction
Composition Scheme — GST for Small Businesses
The Composition Scheme simplifies GST for small businesses with turnover up to ₹1.5 crore. Instead of monthly returns, composition dealers file quarterly CMP-08 and annual GSTR-4, paying GST at flat rates on turnover.
It significantly reduces compliance burden — ideal for small traders, kirana stores, small manufacturers, and local service providers (restaurants, bakeries).
- Turnover limit: ₹1.5 crore (₹75 lakh for special category states)
- Traders: Pay 1% on turnover (0.5% CGST + 0.5% SGST)
- Manufacturers: Pay 2% on turnover
- Restaurants: Pay 5% on turnover
- Cannot: Collect GST from customers, claim ITC, make inter-state supplies
Composition at a Glance
Pay flat tax % on total turnover → no monthly returns → simple compliance
E-Way Bill — Electronic Road Permit for Goods
An E-Way Bill is a mandatory electronic document required before goods worth more than ₹50,000 are transported within India — whether by road, rail, air, or ship. It acts as a digital permit for goods movement.
Not generating an E-Way Bill can lead to detention of goods, vehicles, and penalties equal to the GST amount or ₹10,000 — whichever is higher. Our course covers live generation on the E-Way Bill portal.
- Threshold: Movement of goods valued > ₹50,000
- Validity: 1 day per 200 km (extendable before expiry)
- Who generates: Supplier, recipient, or transporter
- Exempt goods: Agriculture produce, milk, fish, non-taxable goods, etc.
- E-Invoice link: E-Invoice auto-generates E-Way Bill when applicable
E-Way Bill at a Glance
Generate before dispatch → carry during transit → 1 day validity per 200 km
E-Invoicing — Digital Authentication of B2B Invoices
E-Invoicing is a government-mandated system where every B2B invoice is registered on the Invoice Registration Portal (IRP). The IRP authenticates the invoice, assigns a unique IRN (Invoice Reference Number) and a digitally-signed QR Code.
The authenticated invoice data flows directly into GSTR-1 — eliminating manual data entry errors and invoice fraud. E-Invoicing is now mandatory for businesses with turnover above ₹5 crore.
- Applicable to: Businesses with turnover > ₹5 crore
- IRP generates: IRN + QR code + digitally signed invoice
- Auto-populates: GSTR-1 and E-Way Bill (if applicable)
- Cancellation: Must be cancelled within 24 hours on IRP
- Penalty: 100% of tax or ₹10,000 per invoice — whichever is higher
E-Invoice Flow
Create invoice → upload to IRP → get IRN + QR → share with buyer → auto-fills GSTR-1
GSTR-9 — Annual Return (Yearly Summary)
GSTR-9 is the annual return that consolidates all GSTR-1 and GSTR-3B filings of the entire financial year into a single comprehensive statement. It reconciles monthly data, identifies discrepancies, and gives the government a complete picture of a taxpayer's annual supplies and tax.
GSTR-9 filing is one of the highest-value skills for a GST accountant — and is covered with full practical training at Capital Trainers.
- Due date: December 31 of the following financial year
- GSTR-9A: Annual return for Composition Scheme taxpayers
- GSTR-9C: Reconciliation statement (self-certified) for turnover > ₹5 crore
- Optional for: Taxpayers with turnover up to ₹2 crore (from FY 2022-23)
- Late fee: ₹200/day, max 0.25% of turnover
GSTR-9 at a Glance
Annual consolidation of 12 months GSTR-1 + GSTR-3B → filed by December 31
Everything You Need to Know Before Enrolling
Structured for working professionals, commerce graduates, and freshers — flexible timings, expert faculty, and guaranteed practical exposure.
Course Duration
25–30 Hours Classes + 30 Hours Practical = 55+ Total Hours
Course Fee
₹8,999 ₹14,999 — Save ₹6,000!
Mode of Training
Offline (Hyderabad) / Live Online / Recorded Videos
Batch Timings
Morning, Afternoon, Evening & Weekend Batches Available
Faculty
CA Srinath N G & K Kiran Kumar — 10+ Years Experience
Batch Frequency
2 New Batches Every Month — Join Any Batch
Complete 10-Module Syllabus
Core GST Topics You'll Fully Master
Deep-dive into every important GST concept with real-world examples, case studies, and live portal practice sessions.
Input Tax Credit (ITC)
Understand the complete ITC eligibility framework — which credits you can claim, which are blocked (Section 17(5)), how to match with GSTR-2B, and how to reverse ITC when required. Avoid common mistakes that lead to GST notices and penalties.
Place of Supply Rules
Determine whether a transaction attracts CGST+SGST (intra-state) or IGST (inter-state). Place of Supply rules are especially complex for services — online services, transportation, works contracts, immovable property. Mistakes here mean wrong tax payment.
GST Invoice Requirements
Learn the mandatory fields every valid GST invoice must contain — GSTIN, HSN/SAC code, tax rate, place of supply, IRN (for E-Invoice). Understand time of supply rules, when to issue debit/credit notes, and invoice rectification procedures.
GST Payment & Ledgers
Master the three Electronic Ledgers — Cash Ledger, Credit Ledger, and Liability Ledger. Learn the correct order for ITC set-off (IGST → CGST → SGST), how to generate challans, make payments, and claim refunds for excess tax paid or exports.
GST Notices & Scrutiny
Understand why the GST department issues notices — GSTR-1 vs 3B mismatch, excess ITC claims, non-filing, and turnover discrepancies. Learn how to respond to show cause notices, submit replies, and avoid scrutiny through proper compliance practices.
GST in Tally Prime
Record all GST transactions correctly in Tally Prime — purchase entries with ITC, sales with output tax, RCM entries, journal vouchers for GST payment, and generating GSTR-1 and GSTR-3B reports directly from Tally. Bridge accounting and compliance seamlessly.
This GST Course is Perfect For You If…
Whether you're a fresh graduate, working professional, or aspiring consultant — our GST course is designed to take you from zero to job-ready.
India's Most Practical GST Training Institute
Capital Trainers is not just another coaching centre. We are a government-registered institute offering the most hands-on GST training in India — on the actual portal, with real data.
Live GST Portal Practice
Practice on the actual GST Government Portal with real-time client data — the only institute in India offering this.
CA Expert Faculty
Learn from practising Chartered Accountants with 10+ years of real GST filing experience — not just academic teachers.
MCA Registered Institute
We are legally registered under the Ministry of Corporate Affairs as "Pasupuleti Training Institute for Computer Accountants Pvt. Ltd."
100% Placement Support
Our placement cell actively helps students find jobs in CA firms, accounting departments, and corporate tax teams across Hyderabad.
Assignment-Based Training
Real-life case studies and assignments ensure you don't just learn — you develop problem-solving skills for practical GST scenarios.
Certification on Completion
Receive an industry-recognised certificate from Capital Trainers upon completing the course — add it to your resume with confidence.
What Our Students Say About Us
Over 10,000 students have transformed their careers with Capital Trainers. Here's what a few of them have to say.
"The live GST portal practice was a game-changer. I joined Capital Trainers after completing my B.Com and within 2 months of finishing the course I got placed in a CA firm in Banjara Hills. The practical approach here is unlike any other institute."
"I was working as an accountant for 3 years but my GST knowledge was only theory. After this course I can independently handle GSTR-1, 3B, E-Way Bills and E-Invoicing for 20+ clients. CA Srinath sir explains everything with real examples."
"I'm a CA articleship student and this course filled the practical gap that my firm couldn't give me. The GSTR-2A/2B reconciliation session alone was worth the entire fee. I now handle all GST for my principal's 50+ clients."
"As a small business owner I was always dependent on my accountant and paid ₹5,000/month for GST filing. After this course I manage my own GST — and I actually know what I'm doing! The weekend batch was perfect for me."
"The RCM and E-Invoicing modules were incredibly detailed. I searched many institutes but none offered live IRP portal training. Capital Trainers is genuinely the best for GST practical in Hyderabad. Faculty is approachable and patient."
"Online batch was seamless — screen sharing on the GST portal felt like being there in person. The recorded videos were a huge bonus to revise anytime. I cracked 3 job interviews in Hyderabad and they all asked about practical experience — this course gave me that."
Frequently Asked Questions on GST
Clear, detailed answers to the most common GST topics — covering returns, ITC, E-Way Bills, E-Invoicing, RCM and more. These are exactly what you'll master in our course.
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What is GSTR-1 and who needs to file it?GSTR-1 is the monthly or quarterly return every registered GST taxpayer must file to declare all outward supplies (sales). It includes details of B2B invoices, B2C sales, exports, credit/debit notes, and advances received.
- Monthly filers: File by the 11th of the following month
- QRMP scheme (turnover ≤ ₹5 Cr): File quarterly by the 13th of the month after the quarter
- Buyer's GSTR-2B is auto-populated from your GSTR-1 — accuracy is critical
- Late fee: ₹200/day (₹100 CGST + ₹100 SGST), maximum ₹5,000
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What is GSTR-2A and how is it different from GSTR-2B?Both statements show inward supplies (purchases) auto-populated from suppliers' filings — but they differ importantly:
- GSTR-2A: Dynamic statement — updates in real time whenever any supplier files their GSTR-1. Best for tracking supplier compliance but keeps changing.
- GSTR-2B: Static monthly statement generated on the 14th of every month. Fixed and never changes for that period. Use this for ITC reconciliation.
- Always reconcile your purchase books with GSTR-2B before claiming ITC
- Excess ITC claimed over GSTR-2B attracts 18% interest and mandatory reversal
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What is GSTR-3B and when should it be filed?GSTR-3B is a monthly self-declaration summary return — the most important return for GST compliance. It summarises your total output tax, ITC claimed, and net tax payable.
- Due date: 20th of the following month for most taxpayers
- Does not require invoice-level details — just summary figures
- GST liability must be paid before or while filing GSTR-3B
- Interest at 18% p.a. applies from the due date on unpaid tax
- Cannot be revised — errors must be corrected in the next month's GSTR-3B
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What is Reverse Charge Mechanism (RCM) under GST?Normally, the seller pays GST to the government. Under Reverse Charge Mechanism (RCM), the buyer/recipient pays GST directly to the government. This applies in two scenarios:
- Specified services/goods (Section 9(3)): GTA services, legal services by advocate, import of services, security services, etc.
- Unregistered supplier (Section 9(4)): Purchases from unregistered persons in specific notified categories
- Recipient must issue a self-invoice and pay GST under RCM
- ITC on RCM payment is claimable in the same or subsequent month (subject to conditions)
- Report in GSTR-3B — Table 3.1(d) for RCM inward supplies
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What is the Composition Scheme under GST and who can opt for it?The Composition Scheme is a simplified, low-compliance option for small businesses with annual turnover up to ₹1.5 crore (₹75 lakh for special category states).
- Traders: Pay 1% GST on turnover (0.5% CGST + 0.5% SGST)
- Manufacturers: Pay 2% on turnover
- Restaurants (not serving alcohol): Pay 5% on turnover
- Service providers: Pay 6% on turnover (under CGST Rule 7)
- Cannot: Collect GST from customers, claim Input Tax Credit, or make inter-state supplies
- Returns: File quarterly CMP-08 (payment) and annual GSTR-4
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What is an E-Way Bill and when is it mandatory?An E-Way Bill (EWB) is a mandatory electronic document that must be generated before transporting goods worth more than ₹50,000 within or between states.
- Must be generated on the E-Way Bill portal (ewaybillgst.gov.in) before goods depart
- Validity: 1 day for every 200 km (regular cargo), extendable before expiry
- Who generates: Supplier, recipient, or transporter (any one)
- Exempt goods: Agriculture produce, milk, vegetables, fish, non-taxable goods, goods moved within 10 km for weighment
- Penalty for non-compliance: Detention of goods + ₹10,000 or equivalent GST amount (higher of the two)
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What is E-Invoicing under GST and who must comply?E-Invoicing is a government system where every B2B invoice is authenticated by the Invoice Registration Portal (IRP), which assigns a unique IRN (Invoice Reference Number) and digitally signed QR Code.
- Mandatory for: Businesses with aggregate turnover above ₹5 crore (as of August 2023)
- Applies to B2B invoices, debit notes, and credit notes — not B2C invoices
- Authenticated invoice auto-populates GSTR-1 and can auto-generate E-Way Bill
- Cancellation: Must cancel within 24 hours on IRP if needed
- Penalty: 100% of tax amount or ₹10,000 per invoice (whichever is higher)
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What is Input Tax Credit (ITC) and how does it work?Input Tax Credit (ITC) allows registered taxpayers to deduct the GST paid on purchases (input tax) from the GST collected on sales (output tax) — eliminating the cascading tax-on-tax effect.
- Eligible ITC: GST on goods/services used for business; invoice must appear in GSTR-2B
- Blocked credits (Section 17(5)): Motor vehicles (personal use), food/beverages, club memberships, cosmetic treatment, works contracts for immovable property
- ITC set-off order: IGST first → then CGST → then SGST
- Reversal required: If supplier doesn't pay tax within 180 days, buyer must reverse ITC
- Time limit: Claim ITC by November 30 of the following year or annual return filing, whichever is earlier
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What is GSTR-9 (Annual Return) and who should file it?GSTR-9 is the Annual Return that consolidates all GSTR-1 and GSTR-3B filings of an entire financial year into a single comprehensive statement.
- Due date: December 31 of the following financial year
- GSTR-9A: Annual return for Composition Scheme taxpayers
- GSTR-9C: Reconciliation statement (self-certified audit) for turnover above ₹5 crore
- Optional: For taxpayers with turnover up to ₹2 crore (from FY 2022-23 onwards)
- Late fee: ₹200/day, capped at 0.25% of annual turnover
- Identifies discrepancies between monthly returns and enables correction of historical mismatches
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What is the difference between CGST, SGST, and IGST?GST in India follows a dual tax structure — tax is shared between the Centre and States:
- CGST (Central GST): Collected by the Central Government on intra-state (within same state) transactions
- SGST (State GST): Collected by the State Government on the same intra-state transaction alongside CGST
- IGST (Integrated GST): Collected by the Central Government on inter-state (different states) transactions and imports. Revenue is shared between Centre and destination state.
- Example: Sale within Telangana at 18% = 9% CGST + 9% SGST
- Example: Sale from Telangana to Maharashtra at 18% = 18% IGST (no CGST/SGST)
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What is GST Registration and who is required to register?GST Registration is the process of obtaining a 15-digit GSTIN (GST Identification Number) from the government to legally collect and pay GST.
- Mandatory for goods suppliers with turnover > ₹40 lakh (₹20 lakh in special category states)
- Mandatory for service providers with turnover > ₹20 lakh (₹10 lakh in special category states)
- Compulsory regardless of turnover: Inter-state suppliers, e-commerce sellers, casual taxable persons, importers
- Voluntary registration: Any business can register voluntarily to claim ITC benefits
- GSTIN structure: 2-digit state code + 10-digit PAN + 3-digit entity code
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What practical skills will I gain from Capital Trainers' GST Course in Hyderabad?Capital Trainers is the only institute in India offering GST practical training directly on the live GST portal with real-time client data. By the end of the course you will be able to:
- Register new businesses and manage GST registration amendments and cancellations
- File GSTR-1 (monthly & quarterly) with accurate invoice-level details
- Reconcile GSTR-2A and GSTR-2B with purchase books and claim only eligible ITC
- Compute and file GSTR-3B, pay GST online via challan
- Generate E-Way Bills and manage multi-vehicle transport and extensions
- Create and cancel E-Invoices on the IRP portal
- Handle RCM — self-invoice, payment, and ITC claim
- File CMP-08 and GSTR-4 for Composition Scheme clients
- File GSTR-9 Annual Return and GSTR-9C reconciliation
- Record all GST transactions and generate reports in Tally Prime
Ready to Become a GST Expert? Start Today!
Join thousands of students and professionals who have transformed their careers with Capital Trainers' GST Practical Course. New batches start every month — enrol now and secure your seat.
Admissions: 9491897638 | Support: 9848179899
Our complete GST Practical Course includes:
- Introduction to GST
- Types of GST & Rate Structure under GST
- Exemption in GST
- GST Registration (Mandatory & Voluntary)
- Concept of Supply under GST
- Concept of Place of Supply
- Time of Supply & Valuation under GST
- Types of Invoices & Invoices Format
- Computation of GST
- Input Tax Credit
- Concept of Reverse Charge Mechanism
- Recordings GST Liability, ITC, Computation of GST Payment & Set off entry for ITC
- Filing of GST Returns - GSTR 1, GSTR3B, CMP 08
- GSTR 2A, GSTR 2B Reconciliation
- E-way bill Requirement & Compliance
- E-Invoicing
- Composition Scheme in GST
- Tax Computation, Payments & Reports
- TDS Under GST
- GST Annual Return GSTR-9, GSTR-9A
Learn how to prepare GST returns for individuals and businesses:
- Prepare & File GST returns for different taxpayers and businesses
- Use specially formulated tax planning problems to get hands-on practice
- Test your skills with real-life case studies
- Learn how to devise tax-saving strategies for individuals & businesses
- Become a tax expert who can save clients significant sums in taxes
As soon as you enroll, you’ll be assigned a skilled instructor who will serve as your personal guide throughout the course. Your instructor will provide guidance, coaching, and any required review and remediation you may need to succeed. We pride ourselves in the quality of our personalized student attention.
Following each master unit, you’ll take a series of online, interactive examinations to reinforce your learning and monitor your progress. Your test results will be graded automatically, then carefully reviewed and notated by your instructor, who will follow up with detailed, personalized help on any of the topics covered.
