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GST Certification Course (Dec19 Batch)

Certificate from Ministry of MSME Govt of India

with CA Arun Chhajer -Swastika Educonsult Pvt Ltd


Limited Seats   Starting from 23rd Dec 2019    Toll-Free: 011-411-70713


Arun Chhajer

Course Fees Rs: 9999/-
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About this live course

Advance GST Certification Course - Certificate from Ministry of MSME Govt of India

Timing And Duration (Weekdays Batches)


Category GST Practitioner Certificate Course
Time 8 PM - 10 PM (Monday - Friday)
Start Date 23rd December 2019
Total Sessions 36 Hours
Language Hindi&English

Timing And Duration (Weekend Batches)


Category GST Practitioner Certificate Course
Time 8 PM - 10 PM (Saturday and Sunday)
Start Date 4th Jan 2020
Total Sessions 36 Hours
Language English

Reference E Notes, will be issued a week before the live class


Content Coverage

Day 1

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 of CGST Act)

Day 2

Discussion of following schedule –
1. Schedule I – Supply without Consideration
2. Schedule II – Supply of Goods/Services
3. Schedule III – Negative list
Composite Supply vs Mixed Supply
a) Some Important definition - Inward vs Outward
Supply, Continuous Supply of Goods vs Services
Relevant Advance Ruling on Supply

Day 3


Time of Supply of Goods (Section 12 of CGST Act) along with Notification No 40 dated 13 th Oct’17 & Notification No 66 dated 15th Nov 2017
Time of Supply of Services (Section 13 of CGST Act)
Time of Supply in case of change in Rate of Taxes (Section 14 of CGST Act)

Day 4


  • Value of Supply as per transaction value Section 15
  • Inclusion in the Transaction value Sec 15(2) of CGST Act
  • When the Discount will be included / excluded from transaction value Sec 15(3) of CGST Act
  • Rule 27 to Rule 31 - Valuation Rule

Day 5


Rule 32 – Margin Method
i) Foreign Currency Exchange business
ii) Air Travel Agent
iii) Life Insurance Business
iv) Buying and Selling of Second hand goods
Rule 33 – Pure Agent
Discussion of relevant Advance Ruling / Case Studies
Important Concepts
i) Inter State Supply –Intra State Supply
ii)Location of Supplier of Goods/Services
iii) Location of Recipients of Goods/Services
iv) Meaning of Recipient
Place of Supply of Goods – Section 10 of IGST

Day 6

Duration: 2 Hours
  • Place of Supply of Goods - Import/Export,
  • Place of Supply of Services when Location of Supplier and Location of recipient both are in India (Sec 12 of IGST)
  • Section 13 of IGST Act  POS of Services when either the Location of Supplier or Location of recipient is out of India

Day 7

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

Day 8

Duration: 2 Hours
  • 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) Discussion on practical issues for ITC with relevant provision like ITC on Repair & Maintenance of Motor Vehicle, ITC on Repair, construction work of Building ITC on Gift vs Business Promotion Expenses etc. ITC in case of Special circumstances – Sec 18 of CGST Act
Levy and Collection of Taxes and RCM
  • Section 9 of CGST Act
  • Deemed Supplier u/s 9(5)
  • Reverse Charge u/s 9(4)

Day 9

Duration: 2 Hours
  • RCM on Services and
  • Discussion on all categories of RCM u/s 9(3) of CGST Act
  • Analysis of GTA and Advocate

Day 10

Duration: 2 Hours
Important concept
  • Import of goods vs Import of services
  • Export of goods vs Export of services
  • Deemed Export - Sec 147 read with Notification No 48 CT dt. 18 th Oct 2017,
  • Merchant Export and condition to make sale @.10%
  • Procedure for Export of Goods / Service under LUT/Bond
Refund of GST Paid
  • What is the condition for claiming refund – Section 54
  • What is the concept of Inverted Duty Structure and Calculation as per Rule 89(5) read with Notification No 21 and Notification No 26
  • When exporters are not eligible for refund
  • Export of services on Nepal and Bhutan
  • Refund on account of deemed Export
  • Time limit for refund application

Day 11

Duration: 2 Hours
  • Requirement of Registration in GST
  • 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
  • Practical Exposure on how to take registration

Day 12

Duration: 2 Hours
Composition Levy
  • Eligibility, Condition and Restriction for composition Levy
  • Procedure to opt for the composition levy
  • Input Tax Credit on switch over to composition levy
  • Rate of taxes, Meaning of Turnover in a State or UT and its implication on Rate
Invoice Account
  • Discussion of Important Concept of Tax Invoice, Bill of Supply, Revised Invoice, Delivery Challan tec.
  • Accounts and Record to be maintained by all Registered Person
  • Additional Record other than composition
  • Location, Electronic Form /Manual Form, Period of retention of books

Day 13

Duration: 2 Hours
GSTR 3B
Practical discussion of the some of the return applicable to Regular Tax Payer like GSTR 3B,
  • All Table of GSTR 3B as per Rule
  • Live Demo on GST Portal
  • Most common error in GSTR 3B and its solution
GSTR 1
  • Table 4 to Table 7 of GSTR 1 as per Rule

Day 14

Duration: 2 Hours
GSTR 1 – Part 2
  • Table 7 to Table 13 of GSTR 1 as per Rule
  • Live Demo on GST Portal
  • GSTR 2A vs GSTR 1
Annual Return in GST
  • Detail discussion of Annual Return GSTR 9
  • omparative Study with GSTR 3B/GSTR 1
  • Most Common error and Issues in GSTR 9

Day 15

Duration: 2 Hours
GST Audit
  • Reconciliation Statement along with Certification in GSTR 9C
  • Comparative Study with GSTR 3B/GSTR 1
  • Most Common error and Issues in 9C
New Return
  • New Return System – RET -1, RET-2, ANX-1, ANX-2 etc

Day 16

Duration: 2 Hours

Day 17

Duration: 2 Hours

Day 18

Duration: 2 Hours
Content Coverage - Schedule


Certificate Procedure :
  • After attending the live class, it is mandatory to give the exam to obtain the certificate.
  • Exam Date: Last Day of the class
  • Exam Mode- Online Exam, MCQ Based,50 Multiple Choice Questions, Time Limit - 1 Hour
  • Minimum Percentage to Obtain Certificate = 50% Mandate
  • Result - Immediately after submission.
  • When the certificate will be issued: Certificate from Ministry of MSME PPDC will be couriered after 15 days of the Online Examination.
Register for weekdays
Register for weekend

Experienced Faculty


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:

  • The recorded session will be provided
  • Weekdays Validity - 28th February 2020
  • Weekend Validity - 30th April 2020
  • Validity will be 1.5 times viewing or 20th February 2020/ 28th April 2020


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