60 Hours GST Certificate Course – 40th Batch

Module A – Basic to Advance

GST Basics

• Basic GST Overview
• Constitutional amendment for GST
• Impartance and relevance of GST Council

Supply Part 1

• What is the Taxable Event in Pre GST vs Post GST
• Detailed understanding of Supply (Section 7 of CGST Act)
• Defintion of Goods, Services, Business, Taxable Supply etc
• Schedule I – Supply without Consideration
• Schedule II – Supply of Goods/Services

Supply Part 2

• Schedule III – Negative list
• Composite Supply vs Mixed Supply
• Relevant Advance Ruling on Supply

Input tax credit – Part 1

• Eligibility and Condition for ITC- Section 16 and Rule 36
• Requirement and reversal of ITC (rule 37)
• Requirement and reversal of ITC (rule 37A) and Reclaim Sec 41
• Block ITC as per Sec 17(5)

Input tax credit – Part 2

• Concept of rule 42/43 and Practical case study on Reversal as per Rule 42
• Rule 42 ITC in case of special circumstances – Sec 18
• Interest on delay payment of Tax – Section 50 and Rule 88B
• Rules and Provision for Offset of ITC – Case Study
• Other Provision – Payment of Tax, Interest, Block of ITC (Rule 86A, Rule 86B)

GSTR 9 – Annual Return

• GSTR 9 – Table Wise discussion
• Linking with GSTR 3B/ 1 /9C
• Most common error for each table with solution
• Relevant Rules / Provision of GST linking with respective table
• Practical Experience Live on GST Portal

GSTR 9C – Reconciliation Statement

• GSTR 9C – Table Wise discussion
• Linking with GSTR 3B/ 1 /9
• Most common error for each table with solution
• Relevant Rules / Provision of GST linking with respective table
• Practical Experience Live on GST Portal

Levy and Collection of Taxes and RCM – Part 1

• Concept of RCM, Diff between 9(3) and 9(4) and documentations
• Deemed Supplier u/s 9(5)
• Detail Discussion on GTA and Legal Service in details

Levy and Collection of Taxes and RCM – Part 2

• Discussion on all categories of RCM u/s 9(3) of CGST Act
• RCM u/s 9(4), RCM on import of goods and services
• Relevant Circular on Reverse Charge

Value of Supply

• 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
• Circular 92, 102 and 72

Value of Supply- Part 2

• Rule 27 to Rule 31 – Valuation Rule
• Rule 32 – Margin Method
• Foreign Exchange, Air Travel Agent, LIC etc
• Rule 33 – Pure Agent , Rule 34 and Rule 35

Registration in GST

• Requirement of Registration in GST
• Mandatory Registration – Section 22/24 of CGST
• Exemption from Registration – Section 23 of CGST

Registration in GST- part 2

• Effective date of registration and time limit to add bank details
• Suspension and cancellation of registration
• Amendment – Core Amendment & non core amendment
• Relevant Circular / Judgment on Registration

Composition Levy

• Eligibility, Condition and Restriction for composition Levy
• Diff – Sec 10(1) and Sec 10(2A)
• Rate of taxes, Impact of ITC, Time limit for opt in / opt out from Composition

Time of Supply

•   Time of Supply for goods
•   Time of Supply for Services
• Time of Supply in case of change in Rate of Taxes

Module B – GST Practical Return Filling and Import/Export and Refund

Place of Supply

• Definition – Inter and Intra State Supply, Location of Supplier (LOS) and Location of recipeint (LOR),
• Place of Supply of Goods – Section 10 of IGST
• Place of Supply of Goods – Import/Export (Sec 11)

Place of Supply – Part 2

• POS of Services when LOS and LOR both are in India (Sec 12)
• POS of Services when LOS / LOR anyone is outside India (Sec 13)
• IGST Valuation Rules – Rule 3 to Rule 9
• Important circular / Judgments for the POS

Import/Export and Refund – Part 1

• Concepts relating to import and export of goods and services
• Concept of zero-rated supplies, (including SEZ supplies, LUT etc)
• Place of supply provisions governing Imports and exports
• Concept of deemed exports and merchant exports
• Basic of refunds under GST including various types of refunds

Import/Export and Refund – Part 2

• Analysis of refunds in the following cases including conditions, calculation mechanism, documentary requirements with illustrations. Refund relating to export of goods/service without payment of taxes
• Refund related to inverted duty structure
• Other refund types (Deemed exports, SEZ etc)
• Overview of refund filing process on GST portal

Module C – Litigation Specific and how to Reply GST Notices

Concept of GST Return and GSTR 3B

• Diff type of GST Return for category of registration
• What is IFF, Method of payment (Fixed Sum or Self assessment), PMT-06
• Opt in Facility and live how to take in GST Portal
• GSTR 3B – Table Wise discussion

GSTR 1

• GSTR 1 – Table Wise discussion
• Linking with GSTR 3B/ 9 /9C
• Most common error for each table with solution
• Practical Live on GST Portal

E Way Bill in GST

• What is the various provision of E Way Bill in GST
• Situation where part B is not require to be updated
• Exemption from Eway Bill
• Live discussion on EWay Bill Portal
• Practical Issues and Solutions

Invoice, Accounts and Record and E-Invoicing

• Time limit for Invoicing, Content of Different type of Documents
• Invoice in case of Special ciurcumstance like Banking, GTA etc
• Accounts and record – for Normal / Composition
• E Invoicing – Applicability, Exemptions, Circular and CBIC Flyer
• Dynamic QR Code and Circular

Module D – Litigation Specific and how to Reply GST Notices (Recorded)

GST Litigation and Advance Topics

• Assessment under GST
• Demand and Recovery in GST
• First Appeal and Revisional Authority
• Recovery of Arrears: Litigation Process, Judgments of Various Courts and Tribunals
• Proper Officer in GST
• How to handle departmental Audit under GST
• Handling of Notice and first appeal

GST Classification

• Classification of Goods-Services in GST
• Classification for services
• recent Judgement

Exam – 1st Attempt (Can Appear on any one chance out of 2 dates ) and 2nd Attempt (One Chance)

• 12 January, 2025 (Sunday) – Time : 10 AM to 12 PM (2 Hours)
  Test – First Attempt (1st Sunday after the 15 days of completion of Batch)
• 19 January, 2025 (Sunday) – Time :10 AM to 12 PM (2 Hours)
  Test – First Attempt – 2nd chance (Exam is on next Sunday after first Attempt)
• 26 January, 2025 (Sunday) – Time 10 AM to 12 PM (2 Hours)
  Test – Second Attempt – Only 1 chance
• 27 March, 2025 (Thursday) – Certificate – Courier of MSME Certificate

Note: Monday to Friday 8-10 pm with one day gap (Wed/Thu) in a week