bcasnewsletter r10 - bcasonline.org · 12th residential study course on gst ... lulu international...
TRANSCRIPT
1MARCH 2018
7, Jolly Bhavan #2, New Marine Lines, Mumbai - 400020. Tel : + 91 22 613 77 600 ; Email : [email protected] ; Website : www.bcasonline.org
Vice-President’s Communiqué
Harnessing Talent and Providing Quality Service A Monthly Newsletter of the Bombay Chartered Accountants’ Society
BCASNewsletterFor Members only. For Private Circulation only. Price: R10
(Continued on page 2)
President: Narayan R. Pasari 98200 38095 | [email protected]
Vice-President: Sunil B. Gabhawalla 98213 23921 | [email protected]
Hon. Jt. Secretary: Manish P. Sampat 98200 10064 | [email protected]
Hon. Jt. Secretary: Abhay R. Mehta98202 28182 | [email protected]
Hon. Treasurer: Suhas Paranjpe 98690 74643 | [email protected]
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LECTURE MEETING
Speaker: CA Nawshir Mirza
Subject: Corporate Governance - Role of Independent Directors
( jointly organised by BCAS and IIA BBY )
Venue: BCAS Hall, 7 Jolly Bhavan No. 2, New Marine Lines, Mumbai
Day, Date & Time: Wednesday, 06th June, 2018 at 6.15 p.m.*
*(Fellowship over a cup of tea at 5.45 p.m.)
The GST Council met for the 26th time on 10th March 2018 and announced the rollout of e-way bill system for inter-state movement of goods valued over R50,000 from 1st April 2018. The Council, however, did not reach a consensus on the proposed simplification of returns filing process as the tax bureaucracy emphasised on removing any scope for evasion while moving towards an easier return filing process. As the financial year draws to a close, a continued suspense on the way forward could be detrimental to trade and long-term development of the GST Law.
To address the issues of profession and challenges faced by the CA Firms, review the regulatory impediments and learn the possible changes in this regard for strengthening and developing the capacity of Indian CA Firms, the Society had organised a Fireside Chat with Mr. M. Damodaran, CA. Mukund Chitale & Padma Shri CA. T. N. Manoharan. The Chat was anchored by CA. Himanshu Kishnadwala. A video recording of the said Chat has been uploaded on the Youtube Channel. In the context of the recent development relating to the profession, the Chat assumes greater importance and the members may take benefit of the same.
As mentioned in the last Newsletter, the Society has decided to discontinue the Newsletter from financial year 2018-2019 and hence this will be last Newsletter. Indeed, the birth of the newsletter was envisaged to facilitate speedy transmission of information about various programs and announcements to the members.
Lecture Meeting on Corporate Governance -
Role of Independent Directors................................................................................06.06.2018.........................................BCAS Hall, 7, Jolly Bhavan No.2, New Marine Lines, Mumbai......................... 01
One Day Workshop on "Triggers for Leadership Transformation”......14.04.2018.........................................BCAS Hall, Jolly Bhavan No.2, New Marine Lines, Mumbai.............................. 04
3 Days Workshop On Advanced Transfer Pricing........................................05.04.2018 to 07.04.2018.....BCAS Hall, Jolly Bhavan No.2, New Marine Lines, Mumbai.............................. 05
12th Residential Study Course on GST.........................................................................21.06.2018 to 24.06.2018......Marriott Hotel, Kochi, Lulu International Shopping Mall Pvt. Ltd. 34/1111,
N.H. 47, Edappally Kochi....................................................................................................................... 06
TARANG 2K18 - 11th Jal Erach Dastur CA Annual Day..................................09.06.2018.......................................K. C. College, Churchgate, Mumbai........................................................................................ 1 0
PROGRAMMES AT A GLANCE DATE VENUE PAGE NO.
Please check your spam to see if any BCAS emails you have missed. Tick not spam. In case you are not receiving emails, please feel free to write to our IT Team at [email protected] or contact Mr. Nandkumar Mandavkar at +91 22 61377617
Vol. 20 n No. 1 2 nMarch 2018
This objective remains unchanged but the context has changed. Therefore, instead of having a separate newsletter, a specific feature in the Journal will regularly include all event announcements. This decision will not only result in saving of cost to the Society but also permit a wider reach for the events since the Journal reaches to non-members as well.
Technology has opened up speedier and cost-effective means of communications. Your Society intends to use them more effectively to improve its channels of communication. All the announcements are uploaded on the Society’s website www.bcasonline.org along with various other content. The Vice President will continue to interact with the members every month electronically.
The Society will also be sending email announcements for individual events as well as a consolidated forthcoming event list. It is therefore important that your email address is correctly recorded in the Society’s records and your email software is configured to receive emails from the Society. In case you are not receiving emails from us, we
2 MARCH 2018
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request you to write to us immediately so that we can rectify the situation and add you into our mailing list.
The Society is active on various social media like LinkedIn, Facebook and Twitter. It recently crossed the 20k mark of followers on social media. All event announcements will also be uploaded on these social media, thus permitting a much wider reach for its events. I would earnestly request all the members to connect with ‘bcasglobal’ on these social media and stay connected with the latest happenings at the Society.
Your Society has lined up a series of educational programs and intensive courses, the details whereof are available elsewhere in the newsletter. I would request you to participate in large numbers and take benefit of the same.
With warm regards
Yours truly
CA. Sunil Gabhawalla
ALL THE THREE CLINICS WILL BE HELD IN THE LIBRARY OF THE SOCIETY
RIGHT TO INFORMATION CLINIC
CHARITABLE TRUST CLINIC
Advisory Panel : Hema D. SampatClinic Co-ordinator: Mrs. Madhuri Haware – 61377613
Advisory Panel : Dr. Gautam N. Shah and CA. Tushar K. DoctorClinic Co-ordinator: Mrs. Madhuri Haware – 61377613
Foundation operates a Right to Information (RTI) Clinic on a regular basis. The Clinic provides help and guidance to BCAS members as also to non-members, i.e., all citizens, for making applications under the RTI Act and also assists in resolving any related difficulties on the subject of RTI. The RTI Clinic operates on Saturdays from 11 am to 1 pm. The next RTI Clinic days accordingly are – 17th, 24th March 2018 and 7th, 21st and 28th April 2018. Please call to obtain a prior appointment.
The next Charitable Trust Clinic will be held on 6th April 2018 from 5 pm to 7 pm.
Chartered Accountants and Trustees interested in having their queries solved are requested to send their queries by email to [email protected] and call to obtain a prior appointment, latest by noon on the day of the clinic. Querists are also advised to bring along relevant papers like trust deeds, audited accounts, etc.
ACCOUNTS & AUDIT CLINICAdvisory Panel : CA. Sanjeev R. Pandit, CA. Himanshu V. Kishnadwala, CA. Jayesh M. Gandhi Clinic Co-ordinator : Mrs. Madhuri Haware – 61377613 The next Accounts & Audit Clinic will be held on Saturday, 7thApril 2018 from 4 pm to 5 pm. Persons interested in having their queries pertaining to implementation of Accounting Standards, Ind AS implementation, Auditing Standards Reporting requirements, Companies Act compliance, issues relating to Accounting aspects and Auditing aspects, etc. are requested to send their queries by e-mail to [email protected] one week in advance and call to obtain prior appointment, at least a day before the day of the clinic. Please note that the panel will not answer any queries pertaining to tax issues.
3MARCH 2018
4 MARCH 2018
ONE DAY WORKSHOP ON TRIGGERS FOR LEADERSHIP TRANSFORMATION
Day & Date Saturday, 14th April, 2018
Time 9:30 a.m. to 6.00 p.m.
Presenter Mr. Gopal Sehjpal
Venue 7, Jolly Bhawan No. 2, Opp. Nirmala Niketan, Sir Vithaldas Thackersey Marg, New Marine Lines, Mumbai-400020
Topic “Triggers for Leadership Transformation” (Know what you want to become, then become!)
Fees R 2500/- for members and R3000/ for non members(Subject to receiving the minimum registration)
Presentation Outline:
If we know the person that we want to become, then why don’t we become that person? What comes in the way? Research reveals that people are Disengaged, Depressed and have Dysfunctional behaviours. This program will help you to ‘‘take charge’’ of yourself to create the world that you want around you by identifying your triggers (any stimuli which is impacting your behaviour).
Presentation Covers
• Understand the concept of triggers – how we create our world and how it creates us.
• Understand why we do not achieve our goals; know the practical tools that enable us to use structure to improve our lives.
• Be prepared to practice an integrated approach to planning life and business.
• Learn the daily question process and how active questions can be used to help achieve personal goals to increase your employee engagement.
Speaker’s Profile:
Mr. Gopal Sehjpal is an Associate Certified Coach (ACC) with the International Coach Federation (ICF) with more than 700
hours of coaching to his credit. In addition to this he is also a Certified Marshall Goldsmith Stakeholders Centered Coach.
He has spent many years providing unique cultural and leadership insights that help multinational clients achieve new levels
of productivity and performance. Currently, Mr. Sehjpal has passion to transform business and industry leaders into highly
effective corporate stewards.
He found that when they work at their brain-level, and improve their thinking, they have always produced stupendous results.
Therefore he finds that coaching approach derived from the neuroscience has the best application to realize his mission.
Mr. Gopal Sehjpal has worked with ICF accredited, brain-based Neuro Leadership Group as a Lead Trainer, Executive Coach
and an Assessor and has assessed executives in high performance coaching skills in MNC and top Companies like: Deutsche
Bank, Bayer, Times of India, Engineers India, Life Insurance Corporation of India, Reliance Industries, Pfizer, to name a few.
Mr. Sehjpal has effectively lead Coach Training and Performance Leadership Programs in South Asia. He comes with more than
18 years of rich training. Let us learn more about him by attending the session.
HUMAN DEVELOPMENT AND TECHNOLOGY INITIATIVES COMMITTEEChairman: CA. Rajesh Muni
Co-Chairman: CA. Mihir C. ShethConveners: CA. K K Jhunjhunwala, CA. Mukesh Trivedi, CA. Nikunj Shah, CA. Anand Kothari
Co-ordinators : CA. Mahendra Turakhia, CA. Gracy Mendes, CA. Ryan Fernandes
5MARCH 2018
3 DAYS WORKSHOP ON ADVANCED TRANSFER PRICING
Day & Date Thursday - 5th April 2018, Friday - 6th April 2018 & Saturday - 7th April 2018
Venue 7, Jolly Bhawan No. 2, Opp. Nirmala Niketan, Sir Vithaldas Thackersey Marg, New Marine Lines, Mumbai-400020
Time Breakfast : 9:15 a.m. – 10:00 a.m.
Sessions : 10:00 a.m. – 6:00 p.m.
Lunch : 1:30 p.m. – 2:30 p.m.
Two Coffee Breaks of 15 min each in-between sessions
Fees Member Non-Member
R5,550/- R6,350/-
The above fee includes GST, contribution of R 50/- towards BCAS Foundation, breakfast, lunch, cost of study material, tea, coffee and refreshments.
Dear Member,
With behemoth efforts of the tax authorities worldwide to bring-in transparency, the application of arms length principle remains an important window through which income or expense between related parties can be justified. BCAS is ready with its 8th
Intensive Study Course on Advanced Transfer Pricing to be conducted in classroom style on 3 consecutive days ; spread over 6 sessions touching upon important as well as recent developments on transfer pricing regulations.
The focus of this workshop will be more on practical application of arms length principles as compared to the theory of the subject . In view of this , we request participants to acquaint themselves with the theoretical knowledge of transfer pricing regulations, prior to attending this workshop. Post this workshop, the participants will be able to decide on the following:
- Knowing FAR of comparable companies and, whether or not, it is same or similar with the tested party;
- Knowing when and how to conduct TP adjustments and whether or not, it would be justified in the court of law; and
- Knowing relevance of TP strategies and building cross-border FAR at the planning stage.
INTERNATIONAL TAXATION COMMITTEEChairman: CA Mayur Nayak
Conveners: CA Deepak Kanabar, CA Rutvik Sanghvi, CA Siddharth BanwatProgramme Co-ordinators : CA Shreyas Shah, CA Maitri Ahuja
Sr. No. Sessions ParticularsDay 1 Session 1 (Conceptual Theory) Fast-track understanding recent developments on transfer pricing, including
OECD Transfer Pricing Guidelines, 2017
Session 2 (Practical Workshop) Case Study on identifying the Functions performed, Assets utilised and Risks borne-by (FAR) of comparables from the study and review of Annual Reports for various industries.
Day 2 Session 3 (Practical Workshop) Case Study on TP adjustments (such as working capital adjustment, risk adjustment, etc.) along with case laws support or disapprove the same.
Session 4 (Conceptual Workshop) Practical difficulty in obtaining comparables and its alternatives, service provider having potentially high intangibles, low-functional risk entities (such as toll manufacturer), etc.
Day 3 Session 5 (Practical Workshop) Case Study on designing FAR (at planning stage) for various industries and enabling tax-efficient and sustainable business model in light of Transfer pricing, MLI and GAAR.
Session 6 (Conceptual Theory) Recent decisions on matters discussed above
Your Society has planned this Workshop to understand the gamut of issues related to ALP concept. The idea is to provide a practical learning with a case-study based format. Faculty will comprise of senior professionals having expertise in the field of Transfer Pricing.
6 MARCH 2018
12TH RESIDENTIAL STUDY COURSE ON GST
The Indirect Taxation Committee of BCAS is pleased to announce the 12th Residential Study Course on Indirect Taxes.
The details are as follows:-
Day & Date Time Thursday to Sunday - 21st June to 24th June 2018Venue Marriott Hotel, KochiFees R 15,750/- + 2835 (GST) = R 18,585/- per member
Subjects & Paper WritersKey Note Address CA. Upender Gupta, IRS Commissioner , GST, Policy Wing, CBEC New Delhi.Guest Speaker Pullela Nageswara Rao, Chief Commissioner CGST, Cochin Zone
Papers for Discussion“Case Studies on Levy & Supply
(including mixed and composite supplies)”
Rohit Jain
(Advocate)
“Place of Supply, Cross-Border transactions
(including between states), Input Tax Credit, Export & Refunds”
CA. Divyesh Lapsiwala
“Classification issues under GST, Works Contract and Job Work ” G. Shivadass (Advocate)Papers for Presentation
GST Audit and state of preparedness CA. Naresh ShethProcedures under GST, Payment, Returns etc - Issues CA. Rajiv Luthia
Talk showGST related practice – Journey so far & Way ahead Eminent Professionals
Address of the Venue:Marriott Hotel, Kochi , Lulu International Shopping Mall Pvt Ltd, 34/1111, N.H 47, Edappally Kochi 682024. Tel: 0484-7177777
Notes:1. The Residential Study Course is open only for Ordinary and Life members of BCAS.
2. Enrolment has already started and will be restricted to 150 members only, on first-come-first-served basis.
3. The Course will begin on Thursday 21st June 2018 with Lunch, and will conclude on Sunday 24th June 2018 after lunch. Delegates can check-in at the hotel from 2 pm onwards on 21st June 2018.
4. All participants will be accommodated in earmarked rooms on twin sharing basis. The participants are requested, therefore, to indicate in the enrolment form their preference of room partner, if any.
5. The Enrolment Fees is inclusive of lodging, boarding, course material and R 50/- being contribution towards BCAS Foundation.
6. Kochi is well connected with all major cities in India, through the network of various airlines as well as by railways. And the venue is in the midst of city about 25 kms from Kochi Airport, and about Ernakulum Junction (South) 12 kms or Ernakulum North 9 kms from Kochi Railway Station.
7. Refunds & Substitution: Once enrolled, requests for refunds will not be entertained. However, the Committee, at its discretion, may permit substitution in specific circumstances, provided such request for substitution is received well before the commencement of RSC and the person to be substituted is an eligible member of BCAS.
8. Members from Kochi can join as non-resident participant (only those members whose address is so registered with BCAS). The fees (inclusive of course material, 3 dinners and 3 lunches) shall be R 11,000/- plus GST R1980/- (Total R12,980/-) per member.
9. For further enquiry, if any, you may kindly contact Mr. Javed / Mr Bilal at BCAS. (022- 61377607/61377604, e-mail: [email protected])
INDIRECT TAXATION COMMITTEEChairman: CA. Deepak R. Shah
Conveners: CA. Samir Kapadia, CA. Mandar Telang, CA. Saurabh Shah
7MARCH 2018
Enrolment FormBombay Chartered Accountants’ Society
12th Residential Study Course on GST
21st June to 24th June 2018
Name: …………………………………………................................................................................................................................................................................................................................................……….……………………………………
M. No.: …………………………………...............................................................................................................................................................................................................................................................................................................
Address: ……………….............................................................................................................................................................................................................................................……………………………………….……………………………
………………………..........................................................................................................................................................................................................................................................……………………………………….………………………………
Tel/Email: ………............................................................................................................................................... / ……………………............................................................................................................................……………………….
Choice of Room Partner: …………………………………………………......................................................................................................................................................................................................................………………..
I would like to act as Group Leader for Paper: (1)………....................................................................................……....... (2) …...........................................................................................………………..
Enrolment Fees Rs. 18,585/- (15750 + 2835)
Enrolment Fees Rs. 12,980/- (11000 + 1980) (On Non-residential basis as per Note No 8)
Paid by Cheque/Draft No. ..................................................................................................................................................................................................................................................................................................
Drawn on……………………………………………………………………………………............................................................................................................................................................................................................................................
GSTIN ………………………………………………………………...................................................................................................................................................................................................................................................……………………
Please Note: Request you to submit your GST Certificate with Enrolment Form
Date: ………………............................................................ Signature: ………………….....................................................................................……………
8 MARCH 2018
Mr. / Mrs./ Miss.
CITY: STATE: PINCODE:
COUNTRY: MOBILE: Tel (O) :
EMAIL ID: Tel (R) :
DATE OF BIRTH: (DD/MM/YYYY) BLOOD GROUP:
ICAI REGN. NO. : ICAI REGN. DATE: (DD/MM/YYYY)
GENDER : MALE / FEMALE FROM INDUSTRY / PRACTICE
GSTIN*
Bombay Chartered Accountants’ Society7, Jolly Bhavan No.2, New Marine Lines, Mumbai 400020. Tel: 61377600
E-mail: [email protected] Website: www.bcasonline.org E-Journal: www.bcajonline.org
MEMBERSHIP / SUBSCRIPTION FORM
Affix photo
here
FEE DETAILS: [ANNUAL SUBSCRIPTION]
Details ICAI Member prior01.04.2014
ICAI Member after01.04.2014
Select Option
BCAS Membership
Ordinary1
With Journal
Entrance Fee 1,180.00 590.00
Membership Fees 1,770.00 1,770.00
Life Membership (without Journal) 1 11,800.00 11,800.00
Life Membership (with Journal) 1 , 2 13,000.00 13,000.00
Journal Subscription 2 1,200.00 1,200.00
Details 1 Year 2 Years 3 Years
Student Membership [ Membership, e-journal, Study
Circle, Discount on selected events] 1
500.00 800.00 1,000.00
1 The above fees are inclusive of Goods and Service Tax. The rates are subject to change basis notification from time to time.2 6 months and 9 months, proportionate fees for Membership and journal Subscription available.
Newsletter by Post/Courier Email | We shall send our notifications by SMS: Yes/No
Payment DetailsCash/Cheque/Draft of Rs. …………………………...................................................................................………………………..drawn on ………………….............................................................……………...........………..bank,………………....................................................................................................................……….Branch, Cheque/Draft No………………....................................…………………………………….Dated………..........………..……………..Date:_______________________________________________________________ Sign:__________________________________________________________
Note:1. Outstation payments to be made by Demand Drafts only. Payable at Mumbai. Now you can pay online on www.bcasonline.org 2. Cheques/Draft should be drawn in favour of “Bombay Chartered Accountants’ Society”.3. Please attach a photocopy of Membership Certificate of The Institute of Chartered Accountants of India.4. Office timing: 10.30 a.m. to 1.30 p.m. and 2.00 p.m. to 5.30 p.m.
• In case of new members and renewals of existing membership, the recipient of the supply can be the member only. Therefore, only the GST registration number of the member ( and not the firm) will be recognized. In case the member is not registered under the GST Law, the same shall be treated as B2C Transaction. It may also be stressed that all pending renewals which are renewed after the transition date will be liable for GST.
(For Individuals)
[IN BLOCK LETTERS PLEASE]
9MARCH 2018
10 MARCH 2018
11MARCH 2018
Sr. No Name Role Email ID Direct Line
1 Ms. Mamta VarmaMember Relations Executive
Membership, Imprest, Publications andOnline Payments
[email protected] 61377616
2 Mr. Manoj Lokhande, Front Desk Executive Enrollments and Collections [email protected] 613776293 Mr. Prakash Palsamkar, Front Desk Executive Enrollments and Collections [email protected] 613776294 Ms. Khushali Brahmbhatt Communication Manager communications@
bcasonline.org61377635
5 Mr. Javed Siddique, Events Manager Co-ordinator for Lecture meetings, Seminars, Workshops & Residential Courses
[email protected] 61377607
6 Mr. Bilal Ansari, Asst. Event Manager Co-ordinator for Lecture meetings, Seminars, Workshops & Residential Courses
[email protected] 61377604
7 Mr. Aniket Manjrekar, Event Executive Co-ordinator for meetings and study circles at BCAS office
[email protected] 61377606
8 Mr. Manoj Singh Graphics Designer for Announcements, Standees, Banners etc
[email protected] 61377622
9 Mr. V. K. Sharma, Knowledge Manager Journal & Newsletter Production [email protected] 6137761910 Ms. Madhuri Haware,
Asst. Knowledge ManagerJournal & Newsletter Production [email protected] 61377613
11 Ms. Rathi Nair, Secretary to President Executive Assistant [email protected] 6137761212 Mr. Upendra Hisaria, Office Manager General Office Administration & Escalations
and all other matters not mentioned [email protected] 61377611
BOMBAY CHARTERED ACCOUNTANTS’ SOCIETY - STAFF CONTACT DETAILS
12 MARCH 2018
BCAS Membership No.: ................................................................................GSTIN: - .............................................................................................
Name: ........................................................................................................................................................................................................................
Address: ....................................................................................................................................................................................................................
...................................................................................................................................................................................................................................
Tel (O): ………………………….…......……… Tel (R): ………………………….………........…Fax: ……...…..........…….………..…….....…….............
Mobile: ………………………………………….......................… E-mail: ………………………….………................……………...….....………….……
Cash/Draft/Cheque No. :……………………….......................…..drawn on ………….…...........……...............………….…..........…………...bank,
Dated …………………...................…..........................….for an amount of R………............…………………….........................………..is enclosed.
Date : ................... (Signature)
Enrolment Form
BCAS Study Circles 2017 –18Sr. No. Study Circle Fee
(R)Tick your
choice hereI Direct Tax Laws 472II Indirect Tax Laws 472III Company Law, Auditing & Accounting 472IV FEMA 472V Information Technology 472
VI Human Resource Development 472VII ITF 1,180VIII BCAS Suburban Study Circle 708IX International Economics Study Group 1,180
Sr. No. Study CircleFee (R)
Tick your choice here
* Above Fee is inclusive of 18% GST
Com
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Study Course
Workshop
Event
3 Days Workshop On Advanced Transfer Pricing ...................................05.04.2018 to 07.04.2018 .... Members....R5,550......... Non-Members......R6,350.......................................................
The 11th Jal Erach Dastur CA Annual Day TARANG 2K18 ......................09.06.2018 .......................................................................................................R100per student .......................................
One Day Workshop on "Triggers for Leadership Transformation” ........14.04.2018 ........................... Members....R2,500......... Non-Members......R3,000.......................................................
• Please fill in the above form and send the same to the Society’s office along with requisite payment. • Please mention your name and membership number on the reverse side of the local cheque/at par cheque/Demand Draft. • The Cheque/DD will be in the name of “Bombay Chartered Accountants’ Society”. Your participation will be confirmed only after the realization of payment at BCAS, for which a receipt will be provided for your reference. • Kindly note that the cash counter timings are from 10.30 am to 5.30 pm on Monday to Friday and 10.30 am to 1 pm on Saturday. The lunch time is 1.30 pm to 2 pm. Members are requested to co-operate in this regard. • Cancellation policy: Kindly note that no refund will be given in case of cancellation for any reason and no substitute will be allowed.
Edited, printed & published by Raman Jokhakar on behalf of Bombay Chartered Accountants’ Society, Mumbai-400020. Printed at Spenta Multimedia Pvt. Ltd., Mumbai-400013.
12th Residential Study Course on GST.....................................................21. 06. 2018 to 24.06.2018.................. Per Member...........R18,585....... Non Residential........R12,980..........................
Registered with the Registrar of Newspapers for India under R.N. 68365/98 Regd. No. MCS/093/2018-20Posted at Mumbai Patrika Channel Sorting Office, Mumbai-1Published on 15th of every month • Posted on 15th & 16th of every month