It depends a little bit what you mean - the gerund has a lot of uses, all of which would be taught at different levels and in different ways :
- As a noun describing various activities : He teaches swimming; Today we're going to do some listening. including in compound nouns a listening lesson, a swimming pool
- As a complement of BE : The part of my job I hate most is dealing with customer complaints.
- As the subject of the sentence : Using the computer gives me headaches, Running relaxes me, Doing aerobics keeps you fit..
- After prepositions : Thank you for coming today; I look forward to seeing you again
- Used after other verbs : I try to avoid travelling in the rush hour, I don't remember asking David to the party! ) and after various expressions like It's no good ... It's not worth ... : It's no good asking John - he won't know. It's not worth going now - everything will have finished.
Each of these uses would be taught one at a time, at different levels and in different ways. What level are your students and which use(s) were you thinking of ?