CERTIFIED GST Practitioner Course

“India’s Most Popular GST Course which Featured on Aaj Tak & Hindustan Times”

Supply & Levy and more...E-way Bills, Returns, Refunds, ITC, ITC 04,

HENRY HARVINEDUCATION

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46+

Classes Completed 1459+

Professionals Trained 9.1/10

Rating Given by Students

HENRY HARVIN

FINANCEA C A D E M Y

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PARTICIPANT COMPANIESPARTICIPANT COMPANIES

HENRY HARVINEDUCATION

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HENRY HARVIN

FINANCEA C A D E M Y

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ABOUT THE COURSE

TRAINER PROFILE

• Duration/Mode: 1-month / 32-hours Live Online Interactive Classroom course scheduled for 4 Weekends that include both Training and Certification

• Curriculum: This course is carefully designed by GST experts that helps you in understanding the day-to-day practical concerns of GST law

• Trainer: Delivered by very famous GST Experts who are covered by the National Media Channels like NDTV, AAJ TAK and More.

• Certifcate: Get Industry Recognized Certifcate of ‘Certifed GST Practitioner’ which can be framed and used for branding• Study Material: Get e-study material exclusively on your LMS. And printed material can also be ordered on request• Post Training Support: Participant can connect with the trainer to resolve doubts

Our Panel of Speakers are covered by the National Media Channels such as AAJ TAK, NDTV and related more for consultation sessions on GST. They have been invited for 70+ keynote sessions on GST. They are also empanelled as Domain Experts with Henry Harvin Finance Academy. Additionally, they have been advising companies on efcient transition to GST since late 2015.

AGENDAMODULE-1

• SUPPLY & LEVY

• PLACE OF SUPPLY

• VALUE OF SUPPLY

• E-WAY BILL

MODULE-2

• REGISTRATION

• INPUT TAX CREDIT, ITC 04

• TRANSITIONAL PROVISIONS

• JOB WORK

MODULE-3

• ACCOUNT & RECORDS INVOICE, TAX PAYMENT

• TIME OF SUPPLY

• RETURNS (GSTR-1, GSTR-2, GSTR-3B, GSTR-9, GSTR-9C)

• REFUND

MODULE-4

• AUDITS

• ASSESSMENT

• OFFENCES AND PENALTIES

• DEMAND & RECOVERY

OUTCOMES• Get Certificate of ‘Certified GST• Practitioner’ which can be framed and used for

branding• Gain skill in important topics like E-way Bill, Returns,

Refunds, ITC, ITC04, Supply etc.• Obtain printed study material to resolve your doubts on

GST post training

• Resolve your doubts on GST during and after the training

• Understand the practical aspects of GST law with focused FAQ session

• Learn GST implementation using Software • Experience challenges which can be faced in advance

through case studies & examples

COURSE CURRICULUMMASTER LIST OF TOPICS

MODULE- 11- GST BASICS

Basics of GST with brief discussion of provision of Constitution of India.

2-Taxable Event Supply

What is the Taxable Event in Pre GST vs Post GST Detailed understanding ofSupply (Section 7 of CGST Act) Discussion of following schedule – 1. Schedule I – Supply without Consideration2. Schedule II – Supply of Goods/Services3.Schedule III – Neither Supply of goods nor servicesComposite Supply vs Mixed Supply Some Important definition a. Inward Supplyvs Outward Supplyb. Continuous Supply of Goods vs Continuous Supply of ServicesRelevant Advance Ruling on Supply

3- TAXABLE EVENT SUPPLY

Value of Supply as per transaction value as per Section 15 of CGST ActInclusion in the Transaction value Sec 15(2) of CGST Act When the Discountwill be included / excluded from transaction value Sec 15(3) of CGST Act Rule27 – Value in case of Price is not the sole consideration Rule 28 – Value in caseof Related Person/Distinct Person Rule 29 – Value in case of Agent Rule 30 –Value – Cost plus 10% Rule 31- Residual Method Rule 32 – Margin Method i. In case of Foreign Currency Exchange business1. Option I2. Option II – Lump sum methodii. In case of Air Travel Agentiii. In case of Life Insurance Businessiv. In case of Buying and Selling of Second hand goodsRule 33 – Pure Agent Discussion of relevant Advance Ruling / Case Studies

4- PLACE OF SUPPLY

Important Concepts. Inter State Supply – Section 7 of IGST Actii. Intra State Supply – Section 8 of IGST Actiii. Location of Supplier of Goods/Servicesiv. Location of Recipients of Goods/Servicesv. Meaning of RecipientWhat if the transaction is with SEZ/Export/Tourist leaving India as per Sec 15,Place of Supply of Goods – Section 10 of CGST Act, Place of Supply of Goodsin case Import/Export, Place of Supply of Services when Location of Supplierand Location of recipient both are in India when Services in relation toi.Immovable Propertyii. Restaurant, Cosmetics etc.iii. Training & Performance appraisaliv. Admission to an eventsv. Organization of an Eventvi. Transportation of goods

vii. Transportation of Passengerviii. Telecommunication Servicesix. Banki`ngx. Insurancexi. Advertisement service to Govt.Place of Supply of Services when either the Location of Supplier or Location of recipient is out of India 1. Performance based services in respect of goods and to an individual2. In relation to immovable property3. Admission to or organization of event etc.4. Supply at more than one location5. Services are supplied in more than one State / UT6. Banking Intermediary and hiring services7. Transportation of goods8. Passenger transport service9. Services on board a conveyance10. Online information & database access or retrieval services

5- IMPORT/EXPORT

Important conceptMeaning of Import of goods vs Import of servicesMeaning of Export of goods vs Export of servicesImport of Service – Whether it is a supply with consideration & without ConsiderationWhat is deemed Export u/s 147 read with Notification No 48 Central Tax dated 18thOct 2017Concept of Penultimate Export / Merchant Export and what is condition to make sale @.10% as per Notification No 40/2017 Central Tax (Rate) dated 23rd Oct 2017Procedure for Export of Goods / Service under LUT/BondClarification on issues related to furnishing of Bond/Letter of Undertaking for exports (vide Circular No. 8/8/2017 dt. 04.10.17) Also coveredRecent amended as per GST Amendment Act/ Circular/ Order/ Notifications/Corrigendum Relevant Advance Ruling decision (If any)

6- COMPOSITION LEVY

Eligibility for composition levy Exempt services- Will it be Ineligibility Condition and Restriction for composition Levy as per Rule 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

7- E WAY BILL IN GST

What is the various provision of E Way Bill in GST Situation where part B is not require to be updated Where Movement can be happen without E Way Bill Transaction where no E Way Bill is required Practical Issues and Solutions Relevant Advance Ruling

8- Registration

MODULE- 29- INPUT TAX CREDITWhat is the Eligibility and Condition for claiming ITC- Section 16 of CGST Act Relevant rule and recent changes thereto for taking the ITC, What is law of Limitation for taking ITC? Requirement and reversal of ITC and when this rule 37 is not applicable? Schedule I transaction vs Rule 37 Comparative Study What is the concept of Claim – Reversal – Reclaim and applicability of law of limitation Clarification on Non Filing of GSTR1 will not create ineligibility for taking ITC Reversal as per Rule 42/43 for Input, Input Service & Capital Goods when it is used for Business/Non Business purpose or for Tax-able (incl Zero Rated Supply) /Exempted Supply Special Provision for Banking, Financial Institutions, NBFCs Blocked Input Tax Credit as per Section 17(5) Discussion on practical issues for ITC with relevant provision. ITC on Repair &Maintenance, Insurance of Motor Vehicle Used for Business purposeii. ITC on Food & Beverage, Rent a Cab etciii. ITC on Repair work/construction work of Buildingiv. ITC on Gift vs Business Promotion Expenses etc.ITC in case of Special circumstances – Sec 18 of CGST ActAlso covered recent amended as per GST Amendment Act/Circular/Order/Notifications/Corrigendum Relevant Advance Ruling decision. Includes ITC04

10- TRANSITIONAL PROVISIONS AND MISC PROVISIONSTax Deduction at Source Anti -profiteering Provision Transition Provision in GST Other Topics11- JOB WORK UNDER GSTProvision for Sending the goods and receiving back What is deemed supply Documentation/ Applicability of delivery challan Provision in case of Supply of waste or scrap Issues on Job Work provisions under GST from perspective of manufacturers Circular No. 38/12/2018-GST dt 26.03.2018

MODULE- 312- INVOICE ACCOUNT & RECORDSDiscussion of Important Concept ofi. Tax Invoiceii. Bill of Supplyiii. Revised Invoiceiv. Delivery Challanv. Self-Invoicevi. Payment Vouchervii. Receipt Voucherviii. Refund Voucher etcWhat is special requirement in case of Export/Supply to SEZ? Accounts and Record to be maintained by all Registered Person (Including Composite Taxable Person) Additional Record by Registered Person other than composition Location at which records to be maintained Accounts in Electronic Form /Manual Form Period of retention of books13- TIME OF SUPPLYTime of Supply of Goods (Section 12 of CGST Act) along with Notification No 40 dated 13th Oct’17 & Notification No 66 dated 15th Nov 2017a) Forward Chargeb) Reverse Chargec) In case of Supply of Vouchersd) Late Fees/Penalty for delayed payment of considerationTime of Supply of Services (Section 13 of CGST Act)a) Forward Chargeb) Reverse Chargec) In case of Supply of Vouchersd) Late Fees/Penalty for delayed payment of consideration Time of Supply in case of change in Rate of Taxes (Section 14 of CGST Act) a. Supply before change in Rate of Taxesb. Supply after change in Rate of Taxes

14- REFUND OF GST PAID

What is the condition for claiming refund – Section 54 What is the concept of Inverted Duty Structure Calculation of re-fund for inverted duty structure – Rule 89(5) read with Notification No 21/2018 dt. 18.4.18 and Notification No 26/2018 dt. 19.6.18 Procedure for claiming refund Circumstances when exporters are not eligible for refund Rectification of er-ror given by Circular No. 37/11/2018- GST dt. 15.4.18. Clarification for refund related issue – Circular No. 59 –CGST dt 04.09.2018 Export of services on Nepal and Bhutan Refund on account of deemed Export Time limit for refund applicationAlso covered Recent amended as per GST Amendment Act/ Circular/ Order/ Notifications/ Corrigendum Relevant Advance Ruling decision (If any)

15- RETURN UNDER GST

Practical discussion of the some of the return applicable to Regular Tax Payer likeGSTR 3B, GSTR 1 GSTR 2A Most com-mon error in GSTR 3B/ GSTR 1 and its solutionSome highlight/brief discussion (Not the Practical) on other returns –GSTR 6 – In case of Input Service Distributor GSTR 4 – In case of Composite Dealer GST ITC 04 – In case of Goods sent to Job Worker and received back GSTR 7 GSTR 7ARelevant Notification for extension of the due dates will be discussed along with recent changes.

16- ANNUAL RETURN AND ANNUAL AUDIT IN GST

Detailed discussion of Annual Return GSTR 9 Reconciliation Statement along with Certification in GSTR 9C Comparative Study with GSTR 3B/GSTR 1 Most Common error and Issues in GSTR 9 & 9C

MODULE- 4

17- APPELLATE LEVEL IN GST

Appeal to Appellate Authority Appeal to Appellate Tribunal Appeal to High Court/Supreme Court Appeal Form APL 01, 02,03, 04,05,06 etc Time Limit for Appeal Which order are not appealable What is the pre deposit and changes asper GST Amendment Act 2018

18- ADVANCE RULING AND APPELLATE AUTHORITY

Process and fees for Advance Ruling Decision of Advance Ruling Whether decision is binding to all? Further Appeal to AAAR for decision of Advance Ruling

19- OFFENCES, PENALTIES AND PROSECUTION IN GST AND POWER TO ARREST

What is Penalties Provision in GST Which offences are punishable with Prosecution When there is direct arrest in GST Determination of Tax as per Sec 73 & 74 When Show Cause Notice will not be issued and situations where penalty will not be imposed by the Department?

20- E-COMMERCE TCS

What is the concept of Electronic Commerce Operator When ECO will be treated as deemed Supplier [Sec 9(5) of CGST Act] Provision relating to Tax Collection at Source (Sec 51 of CGST Act) Rate of TCS and compliances Notification No -52/2018 – Central Tax dated 20-09-18

21- SPECIAL TOPICS

Litigation Management, Audit and Assessments, Demand and Recovery, Exemptions

22- Q & A

Open forum for Question & Answer Certificate Distribution

About Henry Harvin® Education

As a competency and career development organisation, Henry Harvin® Education develops, enhances and promotes select skillsetsthose are deemed essential of changing times. Embedding ‘Value Creation’ at the coreof its vision, Henry Harvin® Education partners with best in industry organisations and empanels domain experts to transform careers of diverse audience from industry and academia by harnessing the power of skillcentric training programs. These programs arecarefully handcrafted to deliver tangible output for its learners by creating a distinguished biosphere of latest learning technologies, effective content and experienced trainers. Henry Harvin® Education is inspired by contributions of Mr.Henry Dunster (First President of America’s Oldest University) to theeducation industry which sustain for over 400 year.

About Henry Harvin® Finance AcademyHenry Harvin® Finance Academy has been setup with an objective to advance the professional journey by upskilling them with key skills. These skills are imparted through action oriented learning solutions that are carefully handcrafted by subject matter experts with extensive industry experience. These learning solutions are delivered using our unique goal-centric pedagogy by select professionals from leading organizations those also empanelled as domain experts with the academy. This enables the academy in achieving its goal of empowering professional to reach their full professional potential. Henry Harvin® Finance Academy aims to function in its outreach geographies and upskill 100,000 professional till 2030

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