Certified Advanced GST Course (Recorded) and Course on GST Exports,Imports

This course will aim at providing complete Learning and Hand -holding of Exports, Deemed Exports, SEZ, Imports, Merchandise Exports, Inverted Duty Structure (including Refunds).The videos will exhibit clarity on legal interpretation & ticklish issues and will provide special Guidance on business remodeling & way forward

• Exports of Goods or Services: Registration, ITC, Time of Supply, Place of Supply, e-way bills, etc.
• Deemed Exports of Goods under GST
• Merchandise Exports of Goods under GST
• Questions and Answer

• Inverted Duty Structure – Goods
• Inverted Duty Structure – Services
• Imports of Goods or Services: Registration, GST ITC, Application of Customs Laws, Place of Supply, Bill to Ship to Supplies, e-way bills, High Seas Sale, Merchant Trading, In Bond Sale, etc.
• Questions and Answers

• Supplies by DTA to SEZ Units or Developers
• Supplies by SEZ Units to DTA Units
• SEZ Compliances – Registration, Time of Supply, Place of Supply, GST ITC, RCM, Bill to Ship to, e-way bills, etc.
• Questions and Answers

• Refund for Zero Rated Supplies and Exports of Goods or Services and Supplies by DTA to SEZ Units or Developers
• Refund of ITC on Zero Rated Supplies
• Refund of IGST
• How to capture Zero rated Supplies in GSTR 1, GSTR 3B, GSTR 9, GSTR 9C, etc.
• Refund Application on Zero rated supply of Goods or Services
• How to file refund claim online on GST Common Portal
• Questions and Answers

• Refund on account of Deemed Exports, Merchandise Exports
• Refund on account of Inverted Duty Structures
• How to capture Deemed Exports, Merchandise Exports, Inverted Duty Strcutures Supplies in GSTR 1, GSTR 3B, GSTR 9, GSTR 9C, etc.
• How to file refund claim online on GST Common Portal for Deemed Exports, Merchandise Exports, Inverted Duty Structures
• Questions and Answers

• November 28, 2020
• Refund from e-cash ledger
• Refund of wrongly charged and paid taxes on outward supplies
• Treatment of wrongly availed/ utilized GST ITC
• Treatment of erroneous refund
• Provisional Refund provisions under GST
• When Interest is payable by Department on delayed refund – How to claim
• Impact of non-receipt of considerations from customers on exports of goods or services
• Restriction of refund of ITC to the extent of 1.5 times value of good domestically supplied
• Questions and Answers Direct Benefit of doing this GST Course
• Complete Learning and Hand holding of Exports, Deemed Exports, SEZ, Imports, Merchandise Exports, Inverted Duty Structure (including Refunds)
• Clarity on legal interpretation and ticklish issues
• Special Guidance on business remodelling & way forward

• Chartered Accountants (CA) in Practice
• Chartered Accountants (CA) in Service
• Tax Advocates, GST Practitioners, GST Consultants, Accountants
• CMA / CS / CWA Professionals
• CFO’s
• Com / M. Com graduates who want to get expert-level knowledge in GST
• CA Students who want to learn the advanced concepts of GST.
• Any officer of the Commercial Tax Department of any State Government or of the CBEC

• Total Length of Videos: 15 Hrs Approx
• Expiry: 2 months 36 hours of viewing whichever is earlier from the date of registration.
• Videos are meant for web viewing only and cannot be downloaded. Videos are available in Full Screen viewing
• Course/Subject purchased once cannot be cancelled.

• Detailed understanding of GST Provisions with Practical Case Studies
• Analysis of open and burning issues in GST
• Preparation and filing of GSTR-9 and GSTR-9C – Table wise
• Divergent Judgements and Case studies from different Advance Ruling Authorities / HC
• Exclusive Sessions for Questions and Answers
• Understanding of all Recent Amendments and Implications

You will learn GST with Bimal Jain who is one of the most sought-after GST knowledge & thought leaders in the country with more than 24 years of experience in Indirect Taxation & GST. Through these live web series, you will be able to learn all the basics to advance concepts and prepare yourself for the latest GST updates.

• Scope of Supply under GST
• Levy and Collection (FCM & RCM) and Exemptions
• Composite and Mixed Supply
• Inter-State & Intra State
• Notifications of Rates (1/2017, 2/2017, 4/2017, 11/2017, 12/2017, 13/2017) etc

• Threshold limits for GST Registration
• Compulsory registration
• Distinct Person, Related Person – Discussion and Case Studies with Schedule I of CGST Act, 2017
• Provisions for registration under GST

• Time of Supply provisions for Goods
• Time of Supply provisions for Services
• Valuation of Goods and Services

• Discussions on Section – 16,17, 18, 19 of CGST Act, 2017
• Availment of Input Tax Credit
• Utilization of Input Tax Credit
• Concept of Input Service Distributor (ISD)
• Reversal of Common credit
• Transitional arrangements of ITC and Miscellaneous transitional provisions

• Intra- State vs. Inter-State Supplies
• Place of Supply for Goods
• Place of Supply for Services
• Place of Supply for Export and Import of Services

• Supplies to SEZ, Export, Deemed Export
• Refund of IGST or ITC in case of Export
• Meaning of Zero-rated supply under GST.
• Treatment of export transactions.

• Tax Invoice under GST
• Concept of Credit and Debit Note
• Accounts and Records under GST
• Concept of Payment, Refund Vouchers, Payment Vouchers, Receipt Vouchers, etc
• E-Invoicing Under GST.
• Job Work Procedure

• Form GSTR-1, GSTR-3B, GSTR-5, GSTR-6, GSTR-7 (Including NRTP, Normal Taxpayer, ISD, Casual Taxpayer, TDS)
• Monthly, Quarterly, and other compliances of GST.
• New Return System: RET-1, RET-2, and RET-3 with GST ANX-1 and ANX-2
• Provisions and applicability of E-way bills
• Blockage of E-way Bills

• Preparation of Form GSTR-9 and GSTR-9A – Table wise discussion
• How to File GSTR-9 and GSTR-9A
• Compilation of data for GST Annual return

• Preparation of GSTR-9C – Table wise discussion
• Compiling data for the reconciliation part of GSTR-9C.
• How to File GSTR-9C
• Conducting a GST audit and Drafting GST Audit Report.

• Power of Inspection, search, and Seizure
• Power to arrest under GST
• Power to summon under GST
• Inspection of documents

• Authority of Advance Ruling
• Application and process of advance ruling
• An appeal under Advance Ruling
• Order under Advance Ruling and its binding
• Appeal to National Advance Ruling Authority and its order etc
• Power of authority under Advance Ruling
• Recent Judgement/Case Laws of AAR.

• Appeal and procedure to Appellate Authority
• Power of Appellate Authority
• Order of Appellate Authority
• Appeal, Procedure to High Court and Supreme Court
• Power to impose penalties under GST
• Recent Judgement/Case Laws of Appellate Provisions.

• Levy & Supply under GST
• Taxable Person & Registration, Threshold limits, etc.
• Time and Value of Supply
• Input Tax Credit
• Place of Supply for Goods or Services
• Zero-rated Supply (including Refund).

• Tax Invoice, Introduction of E-Invoicing under GST and Job Work
• Existing Return and New GST Return System under GST & E-Way Bill
• GST Annual Return (GSTR-9)
• GST Audit Report (GSTR-9C) and Job Work
• Inspection, Search, Seizure and Arrest under GST
• Advance Ruling under GST
• Appeal, Revision, Offence & Penalty in GST

This GST book extensively covers in-depth analyses of CGST, SGST, IGST, UTGST and GST Compensation Cess Laws along with the Rules, Notifications, Circulars and Clarifications issued thereunder and comprehensively discusses all the key GST provisions along with challenges and way forward suggestions, in commentary as well as tabular/pictorial formats with multiple practical case studies and examples. This book provides an insight to the readers for ensuring proper understanding as Good and Simple tax and can be used by professionals, corporates, regulators, govt. authorities, etc., for easy and immediate reference.

• Detailed commentary on various domains of GST (law & provisions) viz. supply of goods or services - intra-state and inter-state, principles of place of supply & time of supply, taxable person, reverse charge, exports and imports, job work, TDS, TCS, appeals and revision, demand and recovery, search & seizure, arrests, offences, penalties, etc., with practical case studies and illustrations & FAQs for conceptual clarity
• Discussion on all updated provisions and rules along with various notifications, circulars, clarifications, etc. as on date including all the latest notifications/circulars issued and decisions of GST Council meeting(s) held in October 2020
• Analytical discussion on all important advance rulings & GST judgments and their likely effect on businesses along with suggesting key precautions
• Discussion on settled legal jurisprudence of pre-GST era holding importance in GST regime
• Effective takeaways and action plan for smooth sailing in GST with suggestions

• Detailed discussion and tabular presentation of all procedural requirements viz. registration, payment, invoice, returns and refund, e-way bill, transitional provisions along with discussing the new e-invoicing system, with modified version of existing return system along with relevant forms & their due dates and with practical case studies, illustrations & FAQs for conceptual clarity
• Gist of all updated provisions and rules along with various notifications, circulars, clarifications, etc. as on date including all the latest notifications/circulars issued and decisions of GST Council meeting(s) held in October 2020
• Manual for GST Rate schedule for goods and services updated as on date
• Manual for Exemptions of goods and services in GST updated as on date
• How to file Annual Return (Form GSTR-9) and Reconciliation statement (Form GSTR-9C) as per revised formats for FY 2018-19 and onwards and key precautions required
• Discussion and guidance on how ‘e-invoicing’ effective from 01.10.2020 (with relaxation for October month) and ‘QR Code’ effective from 01.12.2020, is going to transform business operations of both suppliers & recipients
• Discussion on modified version of existing GST return system in lieu of new GST return system

• Constitution (101st Amendment) Act, 2016
• CGST, UTGST, IGST and Compensation Cess Acts, 2017 as amended vide the Amendment Acts, 2018, Finance (No. 2) Act, 2019 and Finance Act, 2020 [Updated as on date]
• Updated CGST, IGST, UTGST and GST Compensation Cess Rules, 2017 as on date
• Updated Gist of all Notifications – Tariff and Non-Tariff as on date
• Updated Gist of all Circulars and Orders as on date
• Index of all Press Releases as on date
• Index of all Forms along with their utility under GST
• Includes all the latest notifications/circulars issued and decisions of GST Council meeting(s) held in October 2020

• Complete Updated Notifications – Tariff and Non-Tariff as on date
• Complete Updated Circulars and Orders as on date
• Complete Press Releases as on date
• All Forms along with their utility under GST
• Includes all the latest notifications/circulars issued in October 2020
• Screenshots of Modified GST Return Procedures
• Available functionalities for taxpayers on the GST Portal (updated as on date)

• Detailed commentary on CGST, SGST, IGST, UTGST and GST Compensation Cess Laws along with the Rules made there under to encapsulate the provisions for easy digest.
• Discussion on various domains – viz. supply of goods or services – intra-state and inter-state, principles of place of supply & time of supply, taxable person, reverse charge, exports and imports, job work, GST rates, TDS, TCS, e-way bill, transitional provisions, appeals and revision, demand and recovery, search & seizure, arrests, offences, penalties, etc.
• In-depth analyses of meaning and scope of term ‘supply’ with multiple case studies and likely issues with way forward suggestions.
• Detailed discussion on meaning of taxable persons, liability to be registered, exclusion and compulsory registration.
• Analyses and discussion on flow of input tax credit in GST with multiple examples.
• Deliberation on principles of time of supply and place of supply with multiple examples and practical illustrations for conceptual clarity.
• Case studies for bringing clarity on various aspects of ‘valuation’ – transaction value, related party transactions, valuation in case of stock transfers, cross charge, etc.
• Analyses of Exports and Imports of goods or services and supplies to or by SEZ units/developers in GST along with documentation required vis-a-vis refund mechanism.
• Flowcharts on various rules and procedural aspects of GST – registration, payment, invoice, returns and refund along with discussing the new e-invoicing system, with modified version of existing return system.
• Discussion and guidance on how ‘e-invoicing’ effective from 01.10.2020 (with relaxation for October month) and ‘QR Code ‘effective from 01.12.2020, is going to transform business operations of both suppliers & recipients.
• Elaborated analyses of various provisions for assessment & audit, demands & recovery and offences & penalties, search, seizure, arrests along with procedural flowcharts for appeals & revision and advance ruling.
• Analytical discussion on all important advance rulings and its likely effect on businesses along with suggesting key precautions.
• How to file Annual Return (Form GSTR-9) and Reconciliation statement (Form GSTR-9C) as per revised formats and key precautions required.
• All updated provisions and rules along with various notifications, circulars, clarifications, etc., as on date.
• Topic wise bifurcation of all departmental clarifications, CBIC FAQs as updated, press releases, circulars, orders, e-fliers, etc. As on date, for easy reference and understanding view point of government on various aspects of GST.
• Includes implications of all the latest notifications/circulars issued; and decisions of GST Council meeting(s) held in October 2020

Bimal Jain
Isha Bansal

GST Law and Commentary – with Analysis and Procedures

November 2020