Advanced GST Certificate Course by

Sl No.	Topic
1	Concept of Indirect Taxes Basis of Taxation Features of Indirect Taxes Difference between Direct Taxes & Indirect Taxes Seventh Schedule to Constitution
2	Introduction to GST Genesis of GST in India Power to tax GST (Constitutional Provisions) Extent and commencement Number of Legislations What is GST (Goods and Service Tax)? Benefits of GST Definition of Good and Service Tax (GST) Conceptual framework Rates of CGST/SGST and IGST Taxes subsumed into GST Amendment in 7 Schedule of Constitution Goods and Service Tax (Compensation to States) Cess Administration under GST Brief about GST Council Classification system under GST Definitions Q&A MCQ
3	Levy and Collection of GST Levy & Collection of GST Composition Scheme under GST Power to grant Exemptions GST rate schedule for Goods GST rate schedule for Services Q&A MCQ
4	Concept of Supply Taxable Event - Supply Meaning and Scope of Supply [Sec. 7] Schedule-I Schedule-II Schedule-III Composite and Mixed Supplies [Sec. 8] Q&A MCQ
5	Place of Supply Location of Supplier of Goods Location of Supplier of Services Place of Supply of Goods - Supplies within India Place of Supply of Goods - Imported or Exported Place of Supply of Services - Supplies within India Place of Supply of Services - Imported or Exported
6	Time of Supply Time of Supply of Goods Time of Supply of Services Change in rate of tax in respect of supply of Goods or Services Q&A MCQ
7	Value of Supply Value of Taxable Supply Determination of Value of Supply Rules Q&A Q&A
8	Input Tax Credit Eligibility and Conditions for taking ITC Apportionment of Credit and Blocked Credit CGST Rules, 2017 Availability of Credit in Special Circumstances Manner of Distribution of Credit by ISD Q&A MCQ
9	Computation of GST Liability
10	Registration Person liable for Registration Person not liable for Registration Compulsory Registration Procedure for Registration Registration for United Nations or Consulate or Embassy Deemed Registration Casual and Non-resident taxable person Registration Amendment of Registration Cancellation of Registration Q&A MCQ
11	Tax Invoice, Credit and Debit Notes Tax Invoice Credit and Debit Notes Q&A MCQ
12	lEectronic Way Bill
13	Returns Various Returns Furnishing details of outward supplies Process and Formats for Filing of returns Furnishing details of inward supplies CGST Rules, 2017 First Return Claim of ITC Matching, Reversal and Reclaim Annual Return Final Return GST Practitioner Q&A MCQ
14	Payment of Tax Payment of Tax, Interest, Penalty and other Amounts Tax Deducted at Source Tax Collected at Source Transfer of ITC Q&A MCQ
15	Reverse Charge Goods under Reverse Charge Services under Reverse Charge
16	Exemptions from GST Goods Exempt from Tax List of Services Exempt from Tax Charitable and religious activity related services Agriculture related services Education services Health care services Services provided by Government Construction services Passenger transportation services Goods transportation services Banking and financial services Life insurance business services Services provided by specified bodies General Insurance business services Pension schemes Business facilitator/correspondent Services provided to Government Leasing services Legal services Sponsorship of sports events Skill Development services Performance by an artist Right to admission to various events Services by an unincorporated body or a non-profit entity Other exempt services Services exempt from IGST
17	Accounts and Records Accounts and Other Records Period of Retention of Accounts Q&A MCQ
18	Refunds Tourist Zero rated supply Deemed Exports Refund of Tax Time limit within which refund claim can be filed Application for refund of tax, interest, penalty, fees or any other amount Documents for filing refund claim Acknowledgment of refund claim Order of refund Grant of provisional refund Minimum refund claim Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking (LUT) Refund to un bodies, Embassies, etc. Interest on Delayed Refunds Refund of Integrated Tax paid on Supply of Goods to Tourist leaving India
19	Job Work Job work Procedure Analysis Direct Supply of goods from job worker Input sent to Job Worker not received back with one year Capital Goods Sent to Job Worker not received back with three years Waste and Scrap generated at Job worker Extension of time limit to receive back input and capital goods Q&A MCQ
20	Electronic Commerce Electronic Commerce Operator Levy of GST on E-Commerce Transactions Person liable to pay GST for above specified services when supplied through ECO Deposit of TCS by ECO to Government
21	Assessment and Audit Self Assessment Provisional Assessment Finalization of Provisional Assessment Scrutiny of Return Assessment of Non-Filers of Returns Assessment of Unregistered Persons Summary Assessment in Certain Special Cases Audit by Tax Authorities Special Audit Different ways to assess the tax liability by a registered person
22	Inspection, Search, Seizure and Arrest Power of Inspection, Search and Seizure Circumstances for carrying out inspection Confiscation of goods Powers of officer during search Manner of release of confiscated goods, documents Procedure for conducting search Basic requirements to be observed during search operations Search Warrant and its contents Officers to Assist Proper Officers
23	Demands and Recovery Penalty implications, in summary
24	Liability to Pay in Certain Cases Liability to Pay in Case of Transfer of Business Liability of Agent and Principal Liability to Pay in case of an Amalgamation/Merger Liability in case of Company in Liquidation Liability of Directors of Private Company Liability of Partners of Firm to Pay Tax Liability of Guardians, Trustees etc Liability of Court of Wards etc. Special Provisions Regarding Liability to Pay Tax, Interest or Penalty in Certain Cases Liability in Other Cases
25	Offences and Penalties Section Wise Details of Penalty payable under GST Provisions Punishments for Certain Offences
26	Appeals and Revisions Steps of Appeals under GST General rules for filing GST appeals Appeal cannot be filed in certain cases Powers of Revisional Authority Time Limit Relating to Appeals and Revision
27	Advance Ruling Questions for which Advance Ruling can be sought Authority for Advance Ruling (AAR) and Appellate Authority for Advance Ruling (AAAR) Procedure for Obtaining Advance Ruling Appeals Against order of AAR to the Appellate Authority Rectification of Mistakes Applicability of Advance Ruling Advance Ruling to be void in certain Circumstances Powers and Procedure of AAR and AAAR
28	Miscellaneous Provisions Presumption as to Documents in Certain Cases Taking Assistance from an Expert Rectification on Errors Apparent on the Face of Record Rounding off of Tax etc. Removal of Difficulties Power of Government to make Rules & Regulations Common Portal Goods and Services Tax Compliance Rating Power to Take Samples Burden of Proof Protection of Action Taken Under This Act Anti-Profiteering Measure National Anti-profiteering Authority Apportionment of Tax and Settlement of Funds [Chapter VIII of the IGST Act] Methodology of Apportionment Administration under GST

Meet Your Instructor

CA Raj K Agrawal

Chartered Accountant

Raj K Agrawal, qualified Chartered Accountancy with all India 27th rank in CA Final and all India 29th rank in CA PE-I. He has been a consistent school and college topper.He is endowed with the passion of winning as evidenced through demonstrated excellence in Academics and Teaching Career. He is Educator of a renowned commerce coaching class at Varanasi. He has authored several books for professional courses. His primary focus is on enhancing student’s knowledge theoretically and practically as well as focused preparations to ensure success in the examinations and to achieve professional expertise.