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Updated Course

GST Certification Course

By CA Arun Chhajer








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Actual Price Rs. 11000.00

Offer Price 9350.00

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

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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 .


Note: Updated up to14th March 2020



About the Training Instructor:

CA Arun Chhajer

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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