GST LIVE Certification Course - 43rd Weekdays Batch

Course Curriculum

This 65 hours GST Course will be divided in 4 Modules.

1. Module A: Basic to Advanced - 22 Hours (Live)
2. Module B: Place of Supply, Import/Export and Refund - 8 Hours (Live)
3. Module C: Return Filling, Registration, Invocing and Easy Bill - 16 Hours (Live)
4. Module D: Litigation Specific and how to Reply GST Notices - 19 Hours (Recorded)

Course Topic

• Basic GST Overview
• Impartance and relevance of GST Council
• Eligibility, Condition and Restriction for composition Levy
• Rate of taxes, Impact of ITC, Time limit for opt in / opt out from Composition
• Detailed understanding of Supply (Section 7 of CGST Act)
• Schedule I - Supply made without consideration
• Schedule II - Supply of goods or services
• Schedule III – Negative list
• Deemed Supplier u/s 9(5)
• RCM u/s 9(4), RCM on import of goods and services
• Relevant Circular on Reverse Charge
• Value of Supply as per transaction value Section 15
• Place of Supply – Part 1
• Circular 92, 102 and 72
• Foreign Exchange, Air Travel Agent, LIC etc
• Rule 33 – Pure Agent , Rule 34 and Rule 35
• Time of Supply for goods
• Time of Supply for Services
• Requirement and reversal of ITC (rule 37)
• Block ITC as per Sec 17(5)
• ITC in case of special circumstances - Sec 18
• Rules and Provision for Offset of ITC - Case Study
• Place of Supply of Goods – Section 10 of IGST
• Place of Supply of Goods - Import/Export (Sec 11)
• Important circular / Judgments for the POS
• Diff type of GST Return for category of registration
• GSTR 3B - Table Wise discussion
• GSTR 1 - Table Wise discussion
• Practical Live on GST Portal
• Relevant Rules / Provision of GST linking with respective table
• Practical Experience Live on GST Portal
• Mandatory Registration – Section 22/24 of CGST
• Amendment - Core Amendment & non core amendment
• Exemption from Eway Bill
• Time limit for Invoicing, Content of Different type of Documents
• E Invoicing - Applicability, Exemptions, Circular and CBIC Flyer
• Assessment under GST
• Recovery of Arrears: Litigation Process, Judgments of Various Courts and Tribunals
• How to handle departmental Audit under GST
• Classification of Goods-Services in GST
• GSTR 6 and GSTR 6A

Examination Schedule: