21 Hours GST Scrutiny of Return and Handling notices on Scrutiny of Return(Important aspect during Departmental GST Audit)

DAY – 1 – GSTR Return Basic Concept and New QRMP Scheme

• Basic About GST Return
• New QRMP scheme of GST Return
  ◾What is IFF
  ◾Method of payment (Fixed Sum or Self assessment)
  ◾PMT_06
  ◾Opt in Facility and live how to take in GST Portal

DAY – 2 – GSTR 3B

• GSTR 3B – Table Wise discussion
• Circular 170 – New Patter of Reporting
• Linking with GSTR 2A
• Linking with GSTR 1

DAY – 3 – GSTR 3B

• Calculation of Interest in case of Mismatch of GST Liability
• Practise experience on live GST Portal – File Online
• Most common error for each table with solution

GSTR 1

• GSTR 1 – Table Wise discussion
• Amendment provision and related tables in GSTR 1
• Provision related to Credit Note and Debit Note
• Practical Experience Live on GST Portal

DAY – 4 – GSTR 1

• Export / SEZ / Deemed Export and its reporting
• Online filling live on GST Portal
• Live Offline Excel utility – Filling Excel Utility – JSON – Uploading in GST Portal
• Relevant Rules / Provision of GST linking with respective table

DAY – 5 – Scrutiny and Interlinking of Return – Day 1

• Interlinking of GSTR 1 and GSTR 3B
• Interlinking of GSTR 7
• Interlinking of GSTR 8
• Interlinking with EWAY Bill

DAY – 6 – GSTR 9 for FY 22-23

• GSTR 9 – Table Wise discussion for outward supply and tax liability
• Most common error for each table with solution
• GSTR 9 – Table Wise discussion for ITC
• Most common error for each table with solution
• Relevant Rules / Provision of GST linking with respective table

DAY – 7 – GSTR 9 for FY 22-23

• Practical Experience Live on GST Portal
• GSTR 9C – Table Wise discussion
• Linking with GSTR 3B/ 1 /9

DAY – 8 – GSTR 9C for FY 22-23

• Reconciliation GSTR 2A vs 2B
• Identification of Ineligible ITC from GSTR 2A/2B
• Identification of ITC which cannot be claimed based on POS
• Identification of ITC which cannot be claimed due to Sec 16(2)

DAY – 9 – Scrutiny and Interlinking of Return – Day 2

• Interlinking of GSTR 3B and GSTR 2A
• Impact of Credit Note and amendment in the GST Return
• Mismatch of Table 8D of GSTR 9
• Issue in Differences in Table 6 of GSTR 9
• Issue in reporting under Table 9 of GSTR 9
• Issues with Table 12 of GSTR 9C
• Mismatch of RCM Liability
• Applicability of Reversal as per Rule 42/43
• Interest applicability as per Sec 50
• Impact of Financial Credit Note
• Date of Filling of GSTR 9, 9C, 1 and 3B

DAY – 10 – Discussion of Notice and how to draft replies

• Sample Notice on Interlinking of GSTR 1/3B/9 and 9C
• Sample Notice on Interlinking of GSTR 7 and GSTR 3B

*08:00PM to 10:00 PM (Wednesday)
07:00PM to 09:00 PM (Saturday, Sunday)