25 Hours GST Scrutiny of Return and Handling Notices on Scrutiny of Return

• Different types of return
• Basic About GST Return
• New QRMP scheme of GST Return
• Practical Issues in Table 3.1 of GSTR 3B for Negative amount
• Impact of Liability of Table 3.1.1 in Cash and Table 3.2 (No Impact) of GSTR 3B
• Treament of CN/DN by the 9(5) Supplier and Adjustment
• Impact on AATO for the above outward Supplies
• Discussion on Export ledger
• Linking for RCM Supplies - Table 4B of GSTR 1 vs Table 3.1.d of GSTR 3B
• Details discussion of Table 4 of GSTR 3B
• Circualr 170 - New Patter of Reporting
• Concept of Bill of Entr date and Reference date and Interlinking of ICEGATE and GSTN
• Practical Issues in Table 4 of GSTR 3B
• Impact of Credit Note for the invoices on which ITC not taken or taken and reversed
• Treatment of ITC and Credit Note - Not belongs to registered person
• Treatment of Credit Note issued for invoices appearing in the Table 4D2
• IGST Settlement on the Table 4 of GSTR 3B ( Table 4B1 and Table 4D2)
• Formula on RCM for scrutiny of return - Table 3.1.d = Table 4A2+Table 4A3
• Table 5.1 and Table 6 - of GSTR 3B
• Offset of ITC and practical examples
• How to Draft reply for notice on denying IGST ITC due to POS other than recipient state
• Analysis of GSTR 2A/2B and Interlinking for Scrutiny of Return with GSTR 3B/ Financial Statement
• Impact of Financial /Commercial Credit Note
• Discussion on the Notice interlinking Financial Statement - Discpount/ Stock Difference
• Overview of IMS Functionality
• Case Study on IMS for Original Invoice and CN and impact on ITC
• Case Study on IMS for Amended Invoice and Amended CN and impact on ITC
• Discussion of action not allowed as Pending and what is possible impact and solution
• Discussion of trnasaction if rejected on which Pending action not allowed then what is possible impact and solution
• Detail discussion of Advisory, Manual and FAQ (if any) on IMS by GSTN
• Impact on Circular 170
• Impact on ITC and Reporting in GSTR 3B
• Impact of Credit Note Pending Option and other Specified Documents
• Import of Goods and Imapct on GSTR 2B
• Case Studies
• Reporting of B2B Supplies in Tables 4A,4B, 6B and 6C - Normal Supplies, RCM Supplies
• Interlinking of Outward Supplies reported in GSTR 1 with GSTR 3B (Table 3.1/Table3.1.1)
• Table 8 vs Table 14(b) and Impact on rule 42/43
• Table 14/14A and Table 15 and Table 15A - Is it new Table or Duplicate Tables
• ECO Supplies - Section 52 and Sec 9(5)
• Issue of DN/CN of ECO Supplies and Impact on AATO
• Live Offline Excel Utlity - Filling Excel Utility - JSON - Uploading in GST Portal
• GSTR 9 - Table Wise discussion for outward supply and tax liability
• Most common error for each table with solution
• GSTR 9 - Table Wise discussion for ITC
• Most common error for each table with solution
• Revant Rules / Provision of GST linking with respective table
• Practical Expereince Live on GST Portal
• GSTR 9C - Table Wise discussion
• Linking with GSTR 3B/ 1 /9
• Reconciliation GSTR 2A vs 2B
• Identification of Inelligble ITC from GSTR 2A/2B
• Identification of ITC which cannot be claimed based on POS
• Identification of ITC which cannot be claimed due to Sec 16(2)
• Discussion on Composition Return - CMP-08 and GSTR 4
• ISD Inward Statement GSTR 6A
• ISD Return - GSTR 6
• How to Draft reply for notice on Rule 42/43 interlinking with Table 3.1.c+ Tabe 3.1.e
• How to Draft reply for notice on GSTR 2A/2B > GSTR 3B for prior to Circular 170
• How to Draft reply for notice on ITC shown as net instead of Gross and reverse separately
• How to Draft reply for notice on denying IGST ITC due to POS other than recipient state
• Discussion on the Notice interlinking Financial Statement - Discpount/ Stock Difference
• Sample Notice on Interlinking of GSTR 7 and GSTR 3B

NOTE: Kindly Refer the Schedule for the Detailed Content Coverage