GST Knowledge Series – Free GST Tutorial & E-learning Course
In this knowledge series we shall cover Complete GST Laws with more practical oriented approach , covering live examples and case laws in these 15 days session.
Day 1: An Overview, Taxable Event
In this session we are going to discuss Constitutional background of GST, Important definitions under GST, event of taxability under GST, Concept of deemed supply, concept of composite and mixed supply, classification of goods and services and related case studies
Day 2 : Value of Taxable Supply and Valuation Rules under GST
Concept of Transaction value under GST, Discount under GST, Free supplies under GST, Rule 27,28,29,30,31 under GST regarding Valuation Concept of pure agent under GST, GST on reimbursement expenses and related case studies.
Day 3 : Input Tax Credit under GST- Part – 1
Flow of Input Tax Credit, Manner and requirement of availing of ITC, Blocked Credit under GST, Concept of Input tax credit of capital goods, merger, amalgamation or sale of business, Input tax credit related case studies
Day 4 : Input Tax Credit under GST- Part – 2
Exempted and taxable supplies concept under GST, SPECIAL PROVISIONS IN RESPECT OF Banks, Financial Institution and NBFC, Case studies Related to calculation of ITC related to exempted as well as taxable supplies both, Concept of Input Service Distributor
Day 5 : Place of Supply under GST- Part– 1
Provisions related to provisions related to place of supply in case of supply of goods or services (Domestic), POS in case of passenger transportation services, Advertisement services to government, Telecommunication services , Case studies related to Place of supply.
Day 6 : Place of Supply under GST- Part– 2
Place of supply in case of export or import of goods or services or both, Concept of Global Agreement and Global Framework Agreement, POS in case of Performance Related Services, POS in case of Services directly in relation to immovable property, Concept of intermediary
Day 7 : Concept of Export, Import, SEZ and EOU Under GST
GST provision Related to Export of goods or services, Zero Rated Supply, Concept of Export under LUT, Concept of export of goods on payment of 0.1% IGST, Supply at duty free shops at international airports, Concept of Deemed Export, Concept of Import of Services, Provisions related to supplies to or from SEZ, Provisions related to EOU.
Day 8 : Time of Supply and Reverse Charge Under GST
Provisions related to Time of supply of Goods, Time of supply of services, Concept of Services and persons under Reverse Charge, Procedure for Reverse Charge,
Day 9 : Concept of Assessment and Audit, Demand and Recovery under GST
Meaning of assessment, Types of Assessment, Scrutiny of Returns, Concept of Audit by Tax Authorities, Concept of Special Audit by Chartered Accountant, Provisions related to Demand and recovery, Concept of Willful Misstatement and Fraud, General Provisions relating to demand of Tax, Liability of various entities in case of demand raised by department
Day 10 : Refund under GST
Meaning and Types of refund, Authority to allow and disburse refund, Statutory provisions related to Refund under GST, Procedure for filling of all refund applications, Concept of provisional refund of ITC in case of exports, Concept of Withholding of Refund, Concept of refund of unutilized ITC, Concept of Consumer Welfare fund under GST.
Day 11 : Appeal and Revision under GST
Appeal Against Adjudication Under GST, First Appeal before Appellate Authority, Procedure of appeal before appellate tribunal, Procedure of Appeals before high court and supreme court, Constitutional Remedies in GST,
Day 12 : Prosecution and Compounding under GST
Civil and criminal Liabilities under GST, Prosecution for offences under GST Law, Compounding of offences, Procedure for Compounding
Day 13: Works Contract Under GST, Concept of GTA, Concept of Leasing
Provisions related to Works Contract under GST, Transactions relating to Real Estate, Statutory Provisions in respect of construction of complex, Provisions related to Goods Transport agency under GST, Royalty for Mining, GST Provisions related to Hire and licensing services
Day 14 : Job Work Under GST, E –Way Bill, Exemption and Return under GST
Covering Provisions in CGST Law relating to job work, Job work in relation to diamonds, bus body building, All about E – WAY Bill under GST and related case studies, Analysis of various applicable returns under GST
Day 15 : GST on IPR Services & GST Structure in case of Telecom, broadcasting and information Services
Provisions relating to applicability of GST on IPR Services, GST Structure in case of Telecommunication, broadcasting and information supply.
About Speaker – CA SACHIN JAIN (B.COM(hons.),LLB,ACA,CS,DISA)
CA. Sachin Jain is a core partner at K. Sachin Jain & Company. He is a young and dynamic chartered accountant with unique and innovative thinking. He has vast experience in the field of Indirect Taxation, Auditing, Commercial Laws etc. He is an advocate and company secretary also. He has written many articles on GST, Concurrent Audit, MCA Compliances. He has also written a book named “71 Important Decisions under GST”.
