In this Live Certificate Course we will cover Complete GST Laws with live practical examples, covering landmarking case laws in these 5 days session. This Course is completely based on practical approach. The Content wise schedule is mentioned below.
Day 1 (21.06.2023) GST – AN OVERVIEW, TAXABLE EVENT: In this session we are going to discuss Constitutional background of GST, Important
definitions under GST, event of taxability under GST, Concept of deemed supply, concept of
composite and mixed supply, classification of goods and services and related case studies.
VALUE OF TAXABLE SUPPLY AND VALUTION RULES UNDER GST: Concept of Transaction value under GST, Discount under GST, Free supplies under GST, Rule 27,28,29,30,31 under GST regarding Valuation Concept of pure agent under GST, GST on reimbursement expenses and related case studies
Day 2 (22.06.2023) INPUT TAX CREDIT PART - 1: Flow of Input Tax Credit, Manner and requirement of availing of ITC, Blocked Credit under
GST, Concept of Input tax credit of capital goods, merger, amalgamation or sale of
business, Input tax credit related case studies.
INPUT TAX CREDIT PART - 2: Exempted and taxable supplies concept under GST, SPECIAL PROVISIONS IN RESPECT OF Banks, Financial Institution and NBFC, Case studies Related to calculation of ITC related to exempted as well as taxable supplies both, Concept of Input Service Distributor
Day 3 (23.06.2023) PLACE OF SUPPLY: Provisions related to provisions related to place of supply in case of supply of goods or
services (Domestic), POS in case of passenger transportation services, Advertisement
services to government, Telecommunication services , Case studies related to Place of
supply, Place of supply in case of export or import of goods or services or both, Concept of
Global Agreement and Global Framework Agreement, POS in case of Performance Related
Services, POS in case of Services directly in relation to immovable property, Concept of
CONCEPT OF EXPORT , IMPORT, SEZ AND EOU UNDER GST: GST provision Related to Export of goods or services, Zero Rated Supply, Concept of Export under LUT, Concept of export of goods on payment of 0.1% IGST, Supply at duty free shops at international airports, Concept of Deemed Export, Concept of Import of Services, Provisions related to supplies to or from SEZ, Provisions related to EOU.
Day 4 (24.06.2023) TIME OF SUPPLY AND REVERSE CHARGE UNDER GST: Provisions related to Time of supply of Goods, Time of supply of services, Concept of Services and persons under Reverse Charge, Procedure for Reverse Charge,CONCEPT OF ASSESSMENT AND AUDIT, DEMAND AND RECOVERY UNDER GST Meaning of assessment , Types of Assessment, Scrutiny of Returns, Concept of Audit by Tax Authorities, Concept of Special Audit by Chartered Accountant, Provisions related to Demand and recovery, Concept of Willful Misstatement and Fraud, General Provisions relating to demand of Tax, Liability of various entities in case of demand raised by department
Day 5 (26.06.2023) REFUND UNDER GST, APPEAL AND REVISION UNDER GST: Meaning and Types of refund, Authority to allow and disburse refund, Statutory provisions
related to Refund under GST, Procedure for filling of all refund applications, Concept of
provisional refund of ITC in case of exports, Concept of Withholding of Refund, Concept of
refund of unutilized ITC, Concept of Consumer Welfare fund under GST, Appeal Against
Adjudication Under GST, First Appeal before Appellate Authority, Procedure of appeal
before appellate tribunal, Procedure of Appeals before high court and supreme court,
Constitutional Remedies in GST.
PROSECUTION AND COMPOUNDING UNDER GST: Civil and criminal Liabilities under GST, Prosecution for offences under GST Law, Compounding of offences, Procedure for Compounding
CA Sachin Jain is a practicing chartered accountant and partner at M/S JAIKUMAR JAIN & COMPANY, a leading ca firm in Rajasthan. He is a young and dynamic chartered accountant with unique and innovative thinking. He has vast experience in the field of Indirect Taxation, Auditing, and Commercial Laws etc. He is an advocate and company secretary also. He has trained more than 20,000 professionals across India. He has written many articles on GST, concurrent Audit, MCA Compliances etc. He has authored the book "71 Important Decisions under GST", 'Simplified GST Guide'.
SPECIAL OFFER : PHYSICAL MATERIAL WILL BE COURIERED ON THE POSTAL ADDRESS