3 Live Webinar on Intricacies in Supply, Time of Supply & Place of Supply along with Q&A – Bimal Jain

Topics for 3 dedicated Live Sessions:-

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

Date:  Friday, 28th August 2020,

Time: 4:00 PM to 6:30 PM

Intricacies to be covered in Session 1 i.e. Supply, etc

• Does the provision of goods or services from Employer to employees constitute the supply of Goods or Services?
• Does the provision of Goods or Services from Employees to an employer like charges of a motor vehicle, reimbursements of expenditure etc            constitute supply?
• Whether any combination constitute Composite or Mixed Supply?
• Whether Goods supplied as free with another supply could make that supply a Mixed Supply?
• Are there any credits in the profit and loss account not amounting to consideration?
• Is repair and maintenance a Job Work and what shall be its nature of supply?
• Concept of Mutuality – is GST Applicable between members and Club/RWA?
• Supply by Auctioneer / Art Galleries?
• Whether discount is a consideration for any supply of promoting Goods/Services by a dealer to the manufacturer?
• What is the impact of GST on sale of capital assets sold in various scenarios including, assets purchased in the pre-GST regime, Assets              purchased in GST regime, ITC claimed on Assets, ITC is not claimed on Assets, Credits Carry Forward in Form GST TRAN 1, Credits not Carried              Forward in Form GST TRAN 1?

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

Date: Saturday, 5th September 2020,

Time: 4:00 PM to 6:30 PM

Intricacies to be covered in Session 2 i.e. Time of Supply & ITC

• Supply of Voucher – Does it lead to double taxation?
• ITC need to be reversed in case of Short payment within 180 days when such payment is required to be made after one year?
• ITC need to be reversed on distribution of goods for sales promotion?
• ITC need to be reversed on process Losses?
• ITC need to be reversed on schemes received from supplier?
• ITC need to be reversed on Commercial discounts received from supplier?
• Is there any ITC required to be reversed in case of expenses made for multiple business under same PAN and booked under a single GSTIN?
• Transfer of business and ITC in case of death of the proprietor
• ITC on interior works, furniture, fitting etc. procured on setting up a new business/unit.
• Is ITC on expenses claimed by one branch, incurred for another branch, eligible ITC for the first branch?

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

Date: Saturday, 12th September 2020,

Time: 4:00 PM to 6:30 PM

Intricacies to be covered in Session 3 i.e. Place of Supply

• Definition of Intermediary – Essential requisites for being an intermediary?
• Establishment of distinct person – Impact on Export of Services with specific reference to transactions between Holding and Subsidiary?
• What is the place of supply for warehousing services?
• What is the liability in case of wrong determination of a place of supply?