Certified Advanced GST Course by Bimal Jain

Topics for 3 dedicated Recorded Sessions

• Session 1:- Intricacies in Supply, Deemed Supply, Cross Charge vs. ISD, Valuation, etc.

• Session 2:- Intricacies in Time of Supply and GST ITC with Q&A 

• Session 3:- Overview & Intricacies of in Place of Supply for Goods and Services with Q&A

About this Course

• Detailed understanding of GST Provisions with Practical Case Studies
• Analysis of open and burning issues in GST
• Preparation and filing of GSTR-9 and GSTR-9C – Table wise
• Divergent Judgements and Case studies from different Advance Ruling Authorities / HC
• Exclusive Sessions for Questions and Answers
• Understanding of all Recent Amendments and Implications

GST Course Content

You will learn GST with Bimal Jain who is one of the most sought-after GST knowledge & thought leader in the country with more than 24 years of experience in Indirect Taxation & GST. Through these live web series, you will be able to learn all the basic to advance concepts and prepare yourself for the latest GST updates.

Session 1: Levy & Supply under GST

• Scope of Supply under GST 
• Levy and Collection (FCM & RCM) and Exemptions 
• Composite and Mixed Supply 
• Inter-State & Intra State
• Notifications of Rates (1/2017, 2/2017, 4/2017, 11/2017, 12/2017, 13/2017) etc

Session 2: Taxable Person & Registration, Threshold limits, etc.

• Threshold limits for GST Registration
• Compulsory registration 
• Distinct Person, Related Person – Discussion and Case Studies with Schedule I of CGST Act, 2017
• Provisions for registration under GST 

Session 3: Time and Value of Supply

• Time of Supply provisions for Goods 
• Time of Supply provisions for Services
• Valuation of Goods and Services

Session 4: Input Tax Credit

• Discussions on Section – 16,17, 18, 19 of CGST Act, 2017
• Availment of Input Tax Credit 
• Utilization of Input Tax Credit
• Concept of Input Service Distributor (ISD)
• Reversal of Common credit
• Transitional arrangements of ITC and Miscellaneous transitional provisions

Session 5: Place of Supply for Goods or Services

• Intra- State vs. Inter- State Supplies
• Place of Supply for Goods
• Place of Supply for Services
• Place of Supply for Export and Import of Services

Session 6: Zero-rated Supply (including Refund)

• Supplies to SEZ, Export, Deemed Export
• Refund of IGST or ITC in case of Export
• Meaning of Zero-rated supply under GST.
• Treatment of export transactions.

Session 7: Tax Invoice, Introduction of E-Invoicing under GST and Job Work

• Tax Invoice under GST
• Concept of Credit and Debit Note
• Accounts and Records under GST
• Concept of Payment, Refund Vouchers, Payment Vouchers, Receipt Vouchers, etc
• E-Invoicing Under GST.
• Job Work Procedure

Session 8: Existing Return and New GST Return System under GST & E-Way Bill

• Form GSTR-1, GSTR-3B, GSTR-5, GSTR-6, GSTR-7 (Including NRTP, Normal Taxpayer, ISD, Casual Taxpayer, TDS)
• Monthly, Quarterly and other compliances of GST.
• New Return System: RET-1, RET-2 and RET-3 with GST ANX-1 and ANX-2
• Provisions and applicability of E-way bills
• Blockage of E-way Bills

Session 9: Clause by Clause filing of GST Annual Return (Form GSTR-9)

• Preparation of Form GSTR-9 and GSTR-9A – Table wise discussion
• How to File GSTR-9 and GSTR-9A
• Compilation of data for GST Annual return

Session 10: Clause by Clause filing of GST Audit Report (Form GSTR-9C)

• Preparation of GSTR-9C – Table wise discussion
• Compiling data for reconciliation part of GSTR-9C.
• How to File GSTR-9C
• Conducting GST audit and Drafting GST Audit Report.

Session 11: Inspection, Search, Seizure and Arrest under GST

• Power of Inspection, search and Seizure
• Power to arrest under GST
• Power to summon under GST
• Inspection of documents

Session 12: Advance Ruling under GST

• Authority of Advance Ruling
• Application and process of advance ruling 
• Appeal under Advance Ruling
• Order under Advance Ruling and its binding
• Appeal to National Advance Ruling Authority and its order etc
• Power of authority under Advance Ruling
• Recent Judgement/Case Laws of AAR.

Session 13: Appeal, Revision, Offence & Penalty in GST

• Appeal and procedure to Appellate Authority
• Power of Appellate Authority
• Order of Appellate Authority
• Appeal, Procedure to High Court and Supreme Court
• Power to impose penalties under GST
• Recent Judgement/Case Laws of Appellate Provisions.

Session 14: Questions and Answers

Questions related to the following Topics:

• Levy & Supply under GST
• Taxable Person & Registration, Threshold limits, etc.
• Time and Value of Supply
• Input Tax Credit
• Place of Supply for Goods or Services
• Zero-rated Supply (including Refund).

Session 15: Questions and Answers

Questions related to the following Topics:

• Tax Invoice, Introduction of E-Invoicing under GST and Job Work
• Existing Return and New GST Return System under GST & E-Way Bill
• GST Annual Return (GSTR-9)
• GST Audit Report (GSTR-9C) and Job Work
• Inspection, Search, Seizure and Arrest under GST
• Advance Ruling under GST
• Appeal, Revision, Offence & Penalty in GST

Who should enrol for this GST Course?

• Chartered Accountants (CA) in Practice
• Chartered Accountants (CA) in Service
• Tax Advocates, GST Practitioners, GST Consultants, Accountants
• CMA / CS / CWA Professionals
• CFO’s
• B. Com / M. Com graduates who wants to get expert level knowledge in GST
• CA Students who wants to learn the advanced concepts of GST.
• Any officer of the Commercial Tax Department of any State Government or of the CBEC