Govt. Certified 60 Hours GST Certificate Course – 42nd Batch

Module A – Basic to Advance

GST Basics

• Basic GST Overview
• How the GST Council Function
• Important pillar of GST Council
• Provision related to Indian constitution
• Tax treatment on ENA and Alcholic Liquor for Human consumption
• Concept of cooperative federalism

Supply Part 1

• Basic of GST – Balance Part
• Concept of GST Council, Number of GST Act
• Benefit of GST
• Meaning of Certain important terminology
• Different Type of Supply in GST
• What is the Taxable Event in Pre GST vs Post GST
• Supply in GST
• Detailed understanding of Supply (Section 7 of CGST Act)
• Discussion of following schedule –
  1) Schedule I – Supply without Consideration
  2) Schedule II – Supply of Goods/Services

Supply Part 2

• Schedule III – Negative list
• Composite Supply vs Mixed Supply
• Definition – Inward vs Outward Supply, Continuous Supply of Goods vs Services, Exempt vs Zero Rated supply
• Relevant Advance Ruling and Judgement on Supply

Registration

• Requirement of Registration in GST
• Mandatory Registration – Section 22
• Mandatory registration u/s 24 of CGST
• Exemption from Registration – Section 23 of CGST
• Meaning of effective date of registration
• Amendment and cancellation of registration
• Practical Exposure on how to take registration
• Relevant Advance Ruling and Judgement on registration
• Quick round of Q&A

Composition Levy

• Eligibility, Condition and Restriction for composition Levy
• Procedure to opt for the composition levy
• Input Tax Credit on switch over to composition levy
• Rate of taxes, Meaning of Turnover in a State or UT and its implication on Rate

Time of Supply

• Time of Supply of Goods (Section 12 of CGST Act) along with Notification No 40 dated 13th Oct’17 & Notification No 66 dated 15th Nov 2017
• Time of Supply of Services (Section 13 of CGST Act)
• Time of Supply in case of change in Rate of Taxes (Section 14 of CGST Act)

Levy and Collection of Taxes and RCM – Part 1

• Concept of Levy and Reverse Charge
• Difference between RCM covered in 9(3) and 9(4)
• Deemed Supplier u/s 9(5)
• List of goods covered under RCM – NN 4/2017 CT Rate

Levy and Collection of Taxes and RCM – Part 2

• Discussion on all categories of RCM u/s 9(3) of CGST Act
• Detail Discussion on GTA and Legal Service in details
• Reverse Charge on Import Transaction
• Reverse Charge Case Study
• Relevant Advance Ruling and Judgement
• Quick round of Q&A

Input tax credit – Part 1

• What is the Eligibility and Condition for claiming ITC- Section 16
• Time limt to claim the ITC and relevance of Debit Note
• Concept of Claim – Reversal – Reclaim

Input tax credit – Part 2

• Comparison of rule 37 and rule 37A
• Block ITC as per Sec 17(5)
• Provision of Section 17 for reversal of common ITC and meaning of Reversal as per Rule 42/43 for Input, Input Service & Capital Goods Special Provision for Banking, Financial Institutions, NBFC’s
• ITC in case of special circumstances – Sec 18
• Quick Round of Q&A

Payment of Taxes

• Payment of Taxes and restriction
• Electronic Credit vs Electronic Cash Ledger
• Transfer of cash balance between Distinct person and PMT-09

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
• Quick Round of Q&A
• Circular 92, 102 and 72
• Rule 27 to Rule 31 – Valuation Rule
• Rule 32 – Margin Method
• Foreign Exchange, Air Travel Agent, LIC and Buying and Selling of Second hand goods
• Rule 33 – Pure Agent , Rule 34 and Rule 35
• Rule 33B and Rule 33C – Valuation of Online gaming
• Relevant Advance Ruling and Judgement
• Quick Round of Q&A

Module B – Place of Supply, Import/Export and Refund

Place of Supply – Part 1

• Definition of Inter State Supply –Intra State Supply
• SEZ unit vs Sec 12 = Intra/Inter State Supply
• Place of Supply of Goods – Section 10 of IGST
• Place of Supply of Goods – Import/Export,
• Concept of Section 12 – General provision

Place of Supply – Part 2

• Place of Supply of Services when Location of Supplier and Location of recipient both are in India (Sec 12 of IGST)
• Section 13 of IGST Act à POS of Services when either the Location of Supplier or Location of recipient is out of India
• IGST Valuation Rules – Rule 3 to Rule 9
• Relevant Advance Ruling and Judgement
• Quick Round of Q&A

Import/Export and Refund – Part 1

• Import/ Export of goods vs Import of services
• Deemed Export – Sec 147 read with Notification No 48 CT
• Merchant Export and condition to make sale @.10%
• What is the condition for claiming refund – Section 54
• What is the concept of Inverted Duty Structure and Calculation as per Rule 89(5) read with Notification No 21 and Notification No 26
• When exporters are not eligible for refund
• No export /SEZ Supplies on payment of IGST

Import/Export and Refund – Part 2

• Time limit for refund application
• Refund in case of Zero Rated Supply with LUT
• Refund in case of Zero Rated Supply on Payment of IGST
• Refund pf Intra State treated as Inter state and Rule 89(1A)
• Master Circular 125 and other relevant circular like 135 etc
• Relevant Advance Ruling and Judgement
• Quick Round of Q&A

Module C – Return Filling, Eway Bill and Invoicing

GSTR Return Basic Concept and New QRMP Scheme and GSTR 3B

• Basic About GST Return
  a) Details of Outward Supply / Inward Supply / Monthly Return / Final Return / Annual Return
• New QRMP scheme of GST Return
  a) What is IFF, Method of payment (Fixed Sum or Self assessment)
  b) Opt in Facility and live how to take in GST Portal
• GSTR 3B
  a) GSTR 3B – Table Wise discussion
• GSTR 1
  a) GSTR 1 – Table Wise discussion

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
• Practical Experience Live on GST Portal

E Way Bill in GST

• E Way Bill provision
• Documentation requirement for E Way Bill
• Exemption from E Way Bill
• E Way Bill for Gold/Jewelry
• Circular on E Way Bill for – Who will be owner
• Live discussion on E Way Bill Portal
• Penalties provision – section 129 and section 130

Invoice, Accounts and Record and E Invoicing

• Time limit for Invoicing, Content of Different type of Documents
• Continues supply of goods and Services
• Invoice in case of Special Circumstance
• 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 Preparation

• Sunday ,07 September 2025 – Time 10 AM to 12 Noon – Test – First Attempt (1st Sunday after the 15 days of completion of Batch)
• Sunday ,14 September 2025 – Time 10 AM to 12 Noon – Test – Second Attempt – 2nd chance (Next Sunday after first Attempt)

Wednesday (8-10 PM), Saturday (8-10 PM) and Sunday (7.30 AM – 10.30 AM)