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GST Certification Course

By CA Arun Chhajer

~~Actual Price Rs. 11000.00~~

Offer Price 9350.00

(Note: Offer Valid Upto 15th April 2020)
(Inclusive of GST)

Video Duration: 40 Hours
Along with :e-Book (1175 pages)
Language: English
Enroll with Pendrive (INR 1000 will be added)
Enroll with Download (INR 500 will be added)
E-Certificate (On completion of course : issued by CAclubindia)

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Content Coverage

Duration:2 Hr
Basics of GST with brief discussion of provision of Constitution of India.

What is the Taxable Event in Pre GST vs Post GST
Detailed understanding of Supply (Section 7)

Discussion of Schedule I, Schedule II, Schedule III

Composite Supply vs Mixed Supply
Definitions
- Inward Supply vs Outward Supply
- Continuous Supply of Goods vs Services
Relevant Advance Ruling on Supply

Time of Supply

Time of Supply of Goods (Section 12 of CGST Act) along with Notification No 40 & 66
Time of Supply of Services (Section 13 of CGST Act)
Time of Supply in case of change in Rate of Taxes Value of Supply
Value of Supply as per transaction value {Section 15}
Inclusion in the Transaction value Sec 15(2)
Treatment of Discount on transaction value Sec 15(3)

Rule 27 to Rule 31 - Valuation Rule
Rule 32 - Margin Method
- In case of Foreign Currency Exchange business
- In case of Air Travel Agent
- In case of Life Insurance Business
- Dealing in Second hand goods
Rule 33 - Pure Agent

Place of Supply of Goods - Section 10 of IGST
Place of Supply of Goods - Import/Export,
Rule 33 - Pure Agent
Place of Supply (POS) of Services when Location of Supplier (LOS) and Location of recipient (LOR) both are in India (Sec 12 of IGST)
Section 13 of IGST Act ? POS when either the LOS or LOR is out of India

Duration: 2 Hours

Mandatory Registration - Section 22/24 of CGST
Exemption from Registration - Section 23 of CGST
Meaning of effective date of registration
Amendment and cancellation of registration
Online Practical Exposure in GST Portal

Duration: 2 Hours

Eligibility for composition levy
Condition and Restriction for composition Levy as per Rule
Input Tax Credit on switch over to composition levy
Composition Scheme for Services.

Import/Export

Import of goods vs services and Export of goods vs services
What is deemed Export Sec 147
Concept of Penultimate Export / Merchant Export
Procedure for Export under LUT/Bond

Duration: 2 Hours

Section 9 of CGST Act
Deemed Supplier u/s 9(5)
Reverse Charge u/s 9(4)
RCM on Services and
Discussion on all categories of RCM u/s 9(3) of CGST Act
Analysis of GTA and Advocate

Duration: 2 Hours

What is the Eligibility and Condition for claiming ITC- Section 16 of CGST Act
Requirement and reversal of ITC (rule 37)
Schedule I vs Rule 37 Comparative Study
Concept of Claim - Reversal – Reclaim
Clarification on Non Filing of GSTR1 will not create ineligibility for taking ITC
Reversal as per Rule 42/43 for Input, Input Service & Capital Goods
Special Provision for Banking, Financial Institutions, NBFC's
Blocked Input Tax Credit as per Section 17(5)
a.i) Discussion on practical issues for ITC with relevant provision like ITC on Repair & Maintenance of Motor Vehicle, ITC on Repair, construction work of Building
a.ii) ITC on Gift vs Business Promotion Expenses etc.
ITC in case of Special circumstances – Sec 18 of CGST Act

Duration: 2 Hours

Practical discussion of the some of the return applicable to Regular Tax Payer like
GSTR 3B
GSTR 1
GSTR 2A
Most common error in GSTR 3B/ GSTR 1 and its solution

Duration: 2 Hours

Detail discussion of Annual Return GSTR 9
Comparative Study with GSTR 3B/GSTR 1
Most Common error and Issues in GSTR 9

Duration: 2 Hours

What is the various provision of E Way Bill in GST
Situation where part B is not require to be updated
Where Movement can be happen without E Way Bill
Transaction where no E Way Bill is required
Practical Issues and Solutions
Relevant Advance Ruling

Duration: 2 Hours

Invoice, Accounts and Record

Discussion of Important Concept - Tax Invoice, Bill of Supply, Revised Invoice, Self-Invoice, Delivery Challan, Payment vs Receipt Voucher, Refund Voucher etc.
Accounts & Record to be maintained by all Registered Person
Additional Record other than composition
Location at which records to be maintained
Accounts in Electronic Form /Manual Form
Period of retention of books

Job Work in GST
Provision for Sending the goods and receiving back
What is deemed supply
Documentation/ Applicability of delivery challan
Provision in case of Supply of waste or scrap
Issues on Job Work provisions under GST from perspective of manufacturers Circular No. 38/12/2018-GST dt 26.03.2018

TCS and TDS in GST
What is the concept of Electronic Commerce Operator
When ECO will be treated as deemed Supplier [Sec 9(5) of CGST Act]
Provision relating to Tax Collection at Source (Sec 51 of CGST Act)
Rate of TCS and compliances Notification No -52/2018 - Central Tax dated 20-09-18

Power to Arrest
When there is direct arrest in GST

Duration: 2 Hours

GSTR 9C

Reconciliation Statement along with Certification in GSTR 9C
Comparative Study with GSTR 3B/GSTR 1
Most Common error and Issues in 9C

Refund in GST
What is the condition for claiming refund – Section 54
What is the concept of Inverted Duty Structure
Calculation of refund for inverted duty structure – Rule 89(5) read with Notification No 21 and Notification No 26
When exporters are not eligible for refund
Rectification of error given by Circular No. 37/11/2018- GST dt. 15.4.18.
Clarification for refund related issue - Circular No. 59 –CGST dt 04.09.2018
Export of services on Nepal and Bhutan
Refund on account of deemed Export
Time limit for refund application

Assessment in GST
Procedure of GST Assessment i.e. provisional assessment, Summary Assessment
Audit
Department Audit

Duration: 2 Hours

New Return in GST

New Return System – RET -1, RET-2, ANX-1, ANX-2 etc

Penalties
What is Penalties Provision in GST
Which offences are punishable with Prosecution
When there is direct arrest in GST
Determination of Tax as per Sec 73 & 74
When Show Cause Notice will not be issued and situations where penalty will not be imposed by the Department?

Appeal & Advance Ruling
Appeal to Appellate Authority
Appeal to Appellate Tribunal
Appeal to High Court/Supreme Court
Appeal Form APL 01, 02,03, 04,05,06 etc
Time Limit for Appeal
Which order are not appealable
Revised pre deposit limit as per GST Amend Act 2018 Process and fees for Advance Ruling
Decision of Advance Ruling
Whether decision is binding to all?
Further Appeal to AAAR for decision of Advance Ruling

Duration: 2 Hours

On entire Syllabus and Open Q&A.

Blocking of EWay Bill and FAQ

Changes in CGST Rule and other 5 Notifications.

Refund - New Electronic Process.

Ruling .

Q and A on GSTR 9 and GSTR 9C Part 1 & 2 .

Amendment in GST Act Finance No 2 Act 2019 by CA Sumit Ji .

Changes in GST Vide Financial Bill 2020 .

Analysis of Section 50.

E-Invoicing .

39th GST Council Meeting .

Recent Changes on 3rd April 20.

Changes in Refund Process.

Refund Changes.

Notifications and Circular in GST.

New Return System.

Note: Updated up to14th March 2020

About the Training Instructor:

CA Arun Chhajer is a Chartered Accountant and Company Secretary. He is a GST Faculty with Ministry of MSME PPDC, Govt of India and also SGST Officer trainer with various states. He is having a You Tube Channel named CA Arun Chhajer (Swastika Educonsult P Ltd) for updates to tax professionals. He has authored one book ''Handbook on Advance GST Practitioner'' under the Ministry of MSME.
He has worked with various corporate including TCS, ICICI Bank, Parekh Group, DK India and Soma Isolux, etc and now started CA practice at Delhi since 2017. His major GST Training includes GST training at Indian Airforce, SGST Officers, Tax Bar Association, Management Institute, ICAI etc.

Terms and Conditions:

Total Length of Videos: 40 Hrs
Expiry: 3 months 100 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.

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