Goods & Services Tax

Module 1.1 - Basic of GST Overview of Model GST Law

Why GST is an Indirect Tax?

FCM vs RCM

Political and Constitutional Journey Saga of GST.

GST Components

GST HSN and SAC issues and Challenges

VAT Concept interplay with GST

Assessing GST Impact on Business through Detailed Business Process Modal

Module 1.2 – E-GST Registration with GST Rules & Formats

Registration in GST….A legal Analysis

Registration on The basis of Threshold Limit (Sec-22)

Compulsory Registration (Sec 24)

Compulsory Registration for GST-TDS

ISD in GST and its Compliances from Registration to Return and Distribution of credit

Legal Insight on Sec 25 Procedure of Registration

GST Registration through GSTN Portal

Filing Application for Clarification through Portal on issue raised from Department on Registration

Amendment in Registration through GSTN Portal

Cancellation of Registration

Application for Revocation of Registration

Module 1.3- Levy and Collection with TOS (Section 7 ,8 and 9 with GST SCH-I,II and III)

Analysis of Taxable Event –SUPPLY (Section 7 with Schedules)

Concept of Composite and Mixed Supply Section 8

FCM levy- Section 9(1)

RCM Levy- Section 9(3) and Section 9(4)

Time and Value of Supply Section (12-15) Chapter IV

Valuation Rules

Application of Dr. Note and Cr. Note in GST

Module 1.4- Input Tax Credit - Section 16-21 with GST Rules

Eligibility & Conditions for taking ITC (Section-16)

Section 17 an applied knowledge on Block Credit vs Reversal of Credit

Availability of Credit in Special Cases (Section-18)

ITC for Job Work (Section-19)

ITC Distribution by ISD (section-20)

A Correct GSTR-3B needs application of Section 16 and Sec 17…..An Important Discussion on General mistake in filing GSTR-3B due lack of legal knowledge.

How ITC (Sec 16 and Sec 17) is related to GSTR 2A & GSTR 2B

Module 1.5 - Electronic Commerce in GST – Section 52

A complete Legal analysis on Online Business operation Through Inegrated Flowchart to answer the following-

Who is E-commerce operator

When liable for TCS

Who is Aggregator and their Compliance obligation

What is ODIAR and legalities

Special returns for E-commerce Operator

Legal and Practical Clarity through live example

Module 1.6 - Job Work & Composition Levy in GST

Job work vs Works Contract ….A legal Integration to be applied in Practice in true spirit of law

Composition Levy Section 10

Quarterly Return for Compounding Taxable Person GSTR-4

FAQ

Module 1.7- Returns Under GST Section (37-48) with GST Rules & Formats

An Ideal Demonstrated Approach of Govt. which couldn’t be implemented…..An enlightening Discussion

Interdependence and integration of various return inter-se

Change in Return Format and Compliance with Time

QRMP Scheme- (Quarterly Return and Monthly Payment Scheme)

Invoice Furnishing Facility on GST Portal

GSTR-1,GSTR-3B, GSTR-2A, GSTR-2B

GSTR-6, GSTR-7 (Special Return)

FAQ

Module 1.8 - Government to Roll out E-way Bill

Why E-Way Bill?

Purpose Served with E-way bill

Centre and States E-way bill

Who is responsible for E-way Bill

Consequences of Not Raising E-way bill

Introduction to E-way bill Portal

Registration on E-way Portal

Generation of E-Way Bill on Portal(Export and Domestic)

Amendment and Cancellation of E-way bill

Dashboard on E-way bill Portal

Module 1.9 - IGST LAW

(Total Chapter IX, Total Section 1-25)

Place of Supply (Goods and Services)

Zero Rated Supply (Section 16)

Integration of Export Benefit

Module 1.10- Refunds – Section 54-58 with GST Rules

Concept of Unjust enrichment where refund is not allowed

Situation when refund is allowed in Bank Account

Circular No. 125 and 135 on Refund

Deficiency Memo an Injustice in GST Law

Refund Application through PORTAL

Understanding Time limit for Refund

Managing Annexure A and Annexure B a compulsory Document for Refund Application

Uploading documents for Refund Application

Concept of FIRC and BRC and it procurement needed to claim Refund in case of Export of Services

Module 1.11 - GST Annual Return

What is Annual Return its Objective and Compliance

Difference Between GSTR-9, GSTR-9A, GSTR-9B and GSTR-9C

Who is required to file GSTR-9

Challenges in filing GSTR-9

How to meet those Challenges

Understanding of 6 Parts and 19 Tables of GSTR-9

Consequences of not filing GSTR-9

Preparation of GSTR-9 filing

Processing of GSTR-9 at Department and Post filing Scenario.