GST Research Foundation presents GST Certification Course -2023 by CA Rajender Arora

GST Research Foundation presents ‘GST Certification Course - 2023’ by CA Rajender Arora

1. Why GST-What are the principles over which GST is standing?
2. Journey of GST for last 66 months-In Brief
3. Understand Meaning and Scope of Supply with Schedules I/II/III-What is the test which is to be passed by every activity to be called supply?
4. What are the different types of supplies-Taxable, NIL Rated, exempted, Non Taxable, Non GST, No-Supply, Zero rated, Composite and Mixed, with examples.
5. How to report all these supplies in various statements or returns such as GSTR-1/3B/9/9C.
6. What is Levy or Charging of GST? What is Charging Section of GST? How it helps us to determine whether a supply is taxable or not? What is the Difference between Section 7 (Meaning of Supply) and Section 9 (Levy of GST) 
7. 4 pillars on which entire of GST is standing (Supply/Levy, Rate, Valuation and ITC) as per Supreme Court-Detailed Discussion on these pillars.
8. Understanding Methods of Levy- Forward & Reverse Charge Mechanism. (FCM and RCM).
9. How to report RCM transactions in GSTR-1 and GSTR-3B.
10. Tabular presentation of complete Composition Schemes available under GST with update law. Including Restaurant, Rent a cab, Tour Operator Services.
11. 6 Most Important Notification for practitioners under GST (Rate of Goods/Services, Exempted Goods/Services, Reverse Charge Goods/Services)-Updated Copy shall be provided.

1. Various Threshold limits specified for obtaining GST Registration-Sec 22 and exemptions from registration under Exemption Notifications. 
2. Whether registration required in all states where Works contract is executed? Where to take registration for immovable property? Registration in case material stored in cold storages, Import made in one state and directly sold from there-Registration required? Various other such issues for registration shall be discussed.
3. Persons not liable for Registration - Sec 23. 
4. Whether Registration is required for making export services?
5. Who is required to obtain Compulsory registration - Sec 24? If one has to pay RCM then is he required compulsory registration?
6. Interplay of Section 22/23/24. When registration is not required even made compulsory in the law? 
7. Discussion on Registration Process such as what all options to be choosen under various scenarios.

1. Cancellation & Revocation of Cancelled Registration. Whole process of suspension, cancellation, and revocation of cancellation.
2. What actions to be taken before and after applying cancellation
3. What documents to be attached while applying registration – from all states and UTC (Delhi, Patna, Guwahati, Batala, Chandigarh, Indore, Noida, Silliguri, Mirzapur, Bikaner, Kota, Lucknow, Muradabad, Ahmedabad, Nasik, Pune, Nagpur, Jaipur, Udaypur, Jammu, Srinagar, Patna, Guwahati, Mahurai, Chennai, Hyderabad, Bangalore, etc.)
4. HSN-Requirement and How to search? HSN vis a vis Rate of Tax.
5. GST Provisions wr.t. Job-work. Preparation of ITC-04. Who is to file ITC-04? When Job work is executed inside the premises of the manufacturer?
6. Payment of tax – Adjustment among IGST, CGST and SGST
7. Reverse Charge Mechanism (RCM) and all the goods and services falling under RCM. 

1. Detailed discussion on Time of Supply provisions for Goods & Service. Whether reimbursements/material provided by recipient/freight would form part of value? Valuation is going to be the most important issue in times to come. Understand various situations and determine correct value to charge correct tax. Because, if tax today is charged less then tomorrow supplier has to pay this from his own pocket.
2. Taxability of Vouchers-Identifiable or Unidentifiable at the time of issuance.
3. Which rate of tax to apply in case of Change in rate of Tax of Goods and Services, New or Old?
4. Valuation of Goods and Services & Interlinking of Valuation Rules. Detailed Discussion on second hand goods/capital goods capitalized in books of accounts including Motor Vehicles and many more such issues.
5. Debit/Credit Notes – Who and when can issue, till when it can be issued and how to report them. What if they are not reported in GSTR-1. Linking of Sec 15 and Sec 34. When can discount be deducted from value and what is to be done by the recipient? Is he required to reduce his ITC for discount given post supply? Treatment of Financial debit/credit notes where no output tax is reduced.
6. How to determine valuation in case of related party such as distinct person, pure agents, tour operators, travel agents.
7. How to report supplies in GSTR-1 and GSTR-3B. Detailed Discussion on each and every item to be reported such as types of outward and inward supplies. 
8. How to report Previous Year’s Output Tax/Supplies/Credit Notes in Current Year and Current Year’s Output Tax/Supplies/Credit Notes in Next year
9. DRC 03 Vs. GSTR 3B. What to use for additional payment of tax even in case of tax paid under protest. Whether department is to issue any acknowledgement after payment of tax through DRC-03? 
10. How to calculate Interest in various situations. When interest chargeable and when not? What if a supply is missed to be reported in the respective month and then reported later, whether interest to be paid on gross or net tax to be paid? And many more such practical situations for interest.

1. Importance of Place of Supply (POS) in Taxability of the transaction. POS for Goods. Counter sale, bill to ship to. 
2. POS of goods imported into, or exported from India
3. Place of Supply for Services, renting of immovable property (Intra or interstate). 
4. Place of Supply for Export and Import of Services. Intermediary Services, In/out bound tours, event management services, Restaurant/Outdoor Services
5. Special provisions for payment of tax by a supplier of OIDAR. Online services, YouTube, Facebook, LinkedIn, google search, online subscriptions for magazines and books. Taking these services may result in import of services and have to pay tax under RCM?

1. All the discussion on ITC would be based on Updated Law, Latest Circulars, Relevant Case Laws. 
2. Detailed Analysis of Section -16, 18, 19, 38 and 41 of CGST Act, 2017 (Primary Sections of ITC) & Concept of Reversal of ITC. New Sec 38 for conditions for ITC. Whether Input is a right or concession? What if you do not have original invoice, does it impact your ITC eligibility? Discussion new rule 37A and linking of it with other sections.
3. What is the meaning of phrase “in the course or furtherance of business”? How is related and unrelated to availment of ITC? How do we avail/take ITC, is it through books or GSTR-3B?
4. Sec 17- Blocked Credits. Exceptions, Misconceptions and Misinterpretations. Normal Loss in process Vs. Goods Lost, CSR expenditure, Gifts Vs. Business promotion, Works Contract, Employers Obligation. ITC of Rent/Hiring of a cab is Available. Some tips to avail blocked ITC on the basis of past Case Laws and other legal provisions.
5. Cross Charge under GST (Concept, Application, Valuation and Reporting)
6. Concept of Input Service Distributor (ISD) compared with Cross Charge. 
7. Concepts of Blocking of Credit Ledger (Rule 86A) and 1% tax Rule (Rule 86B) of CGST Rules, 2017 with amendments in Sec. 49

1. What if ITC not reflecting in GSTR-2A/2B or GSTR-3B not filed by Supplier. Circular 183(Mismatch of ITC with 2A and 3B of 2017-18 and 2018-19)
   
2. What is the impact over ITC in case of outward supplies where tax payable by recipient (RCM)? ITC shall not be available in such cases. 
3. How to deal with when Supplier’s GSTIN gets suspended from retrospective date? In the light of new rule 37A.
4. Some guidelines to identify the genuineness of the supplier of goods and services. 
5. Who is to prove genuineness or otherwise of ITC availed- Tax Payer or Department?
6. How to report Inward credit notes, debit notes in GSTR-1 and 3B?
7. How and when to reverse ITC including cases of exempt supplies, RCM Supplies, sale of capital goods etc.
8. How to make GST Reconciliation of Inward Supplies 
9. How to report ITC in New GSTR-3B. What all data is to be reported in GSTR-3B. 
10. How to avail Previous Year ITC in Current Year and Current Year’s ITC in Next year 
11. Transfer of Cash Balance via PMT-09. When tax payer has Cash balance in one state and output tax in another state then said cash balance can be transferred to the state where tax is payable.

1. What is the source of the transaction? Is it agreement or Invoice? When to raise Invoice in case of Goods?
2. When to raise Invoice in case of Services? Who can sign invoice? Can invoice be digitally made? 
3. What if Invoice not raised timely?
4. Usage of Delivery Challans-What all details to be mentioned on it?
5. E-Invoice - Applicability, Non-applicability, Consequences of non-generation, how to cancel, how to amend.
6. Accounts and Records-Detailed discussion on list of records to be maintained, how to be maintained.
7. In what mode and till what time Accounts and records to be preserved.
8. Detailed Discussion about Eway-Bill. When, when not, How, by whom ewb to be generated Bill to Ship, Line sales, Job work.
9. When can goods move without tax invoice on Delivery challans? 

1. Under what circumstances Refund of Tax can be made? What if tax payer is closing down  business, will he get refund of accumulated ITC? (In case of Export or otherwise under Chapter XI) {REFUND}
2. Detailed discussion of Supplies to SEZ, Export, Deemed Export, Zero Rated Supply, With payment of IGST. Why Zero rated are at Zero percent?
3. Distinguish between Zero Rated, Exempt Supplies, Nil Rated Supplies, Non-GST Supplies and their reporting in GSTR-1
4. Understanding of Refund for Inverted Duty Structure. If due to ITC of services excess tax is accumulated whether this excess can be refunded. Refund to Unregistered Persons like Flat Buyers who cancelled their booking later after 2-3 years. 
5. Refund of integrated tax paid on supply of goods to tourist leaving India
6. Basics requirements for applying refund 
7. How to calculate eligibility for refunds?
8. Refund of Excess Balance in Electronic Cash Ledger
9. What if Export on payment of tax is reported as export without payment of tax or vice versa
10. Take refund of Wrongly paid output Tax. Paid IGST instead of CGST or SGST or vice versa.
11. Jian International Vs Commissioner of Delhi GST (Delhi High Court). If refund is not paid within 30 days of issuance of acknowledgement then what would happen?
12. Documents required to be attached with Refund application
13. Concept of PMT-03. If refund is granted and later on objected and rejected by the department and have to be returned back. Then what would happen to original ITC for which refund is granted? Would it be required to pay interest also on returning the refund amount?

1. Detailed discussion over GST audit by Department-What is the role of a professional, what is the importance of Pre-GST Audit Health Check-ups? 
2. What are the selection criteria for GST Audit?
3. Tips to prepare replies for GST Audit.
4. Discussion over GST Audit keeping in view all the Audit manuals issued by various government authorities. Once a professional knows what department is looking for, he can prepare in advance.

1. Discussion about advance ruling. For what all matters this can be obtained, understanding how to prepare well so as to achieve desired results under advance ruling. Also know what the risks are attached with, going for advance ruling.
2. What is Assessment. What is ASMT-10/11/12, For what all matters ASMT-10 can be issued? How to prepare well for best results? What if proper, satisfactory reply or reply at all is not given? Discussion about case laws/sop regarding ASMT-10.
3. Detailed discussion on Exempt services as per NN 12/2017 CTR. How to read exemptions and decide applicability of entry. Some case laws to help in that.
4. What is partial exemption and absolute exemption? Examples from rate of tax such as restaurant, real estate development services.
5. If an exemption is provided to a particular service then whether sub contracting of such service will also be exempted?

1. Detailed discussion about Circumstances for which Show Cause Notices be issued? Such as cancellation of registration, wrong availment of ITC, short or no payment of tax over Supply.
2. Discussion on Various Legal/Judicial Disciplines to be followed for issuance, reply and adjudication of show cause notices.
3. Master Circular on Show Cause Notice issued by CBIC.
4. Sharing of various Tips on How to Reply Show Cause Notices
5. Discussion on all the forms under demand and recovery chapter.
6. How to prove that there was no intention to evade tax Sec. 135 (Culpable and Non-culpable state of mind w.r.t. sec 73 and 74
7. Discussion about Summons issued under Section 70. 
8. Discussion on Recovery of Tax Section 79. 
9. Attachment of Property.
10. When can Tax be paid in instalments? 

How it Works:

• Purchase the course ticket
• After successful purchasing, You will receive confirmation mail from tickets@townscript.com on your email id (which you provided during the registration)
• Confirmation mail would contain your Registration details along with the Zoom Login Details for the session under Message from organizer section
• Zoom Login Details would be the same for the entire course duration
• You will be added in a WhatsApp group for further communication between us & you
• Everyday you will receive PPT for the session before the start of the course & Course recorded YouTube link at the end of the course everyday. (YouTube link would be accessible only with the email id which you provided 2 Hours each class, 12 classes-25 Hours of Extensive Learning.

You can visit our YouTube channel for more details and videos related to GST: