training programme schedule for “acct...

GOVERNMENT OF KARNATAKA

Department of Commercial Taxes

TRAINING PROGRAMME SCHEDULE FOR

“ACCT PROBATIONERS”

4th TO 23rd DECEMBER 2017

BASIC COMPREHENSIVE INDUCTION COURSE (BCIC)

VENUE

FISCAL POLICY INSTITUTE (FPI)

BENGALURU

http://en.wikipedia.org/wiki/File:Karnataka_emblem.png

2

Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)

3rd December

2017 Sunday

1700 – 2130 Reporting & Registration Hostel Reception

4th Dec. 2017

0600 – 0700 Yoga Session [on all days] Hostel/Admin Block S G Patil

4th December

2017

Monday

0930 Report for Inauguration Board Room

0945 – 1100 Inauguration followed by group photograph Board Room-

Krishna

- Portico

1100 – 1115 Short Break

1115 – 1230 Evolution of GST Law

Milestones in evolution of GST Law

101st Constitutional Amendment Act

Different Committees/Groups in

drafting of GST Law

Passing of CGST Act/SGST

Acts/Compensation Act

KGST Act-2017

Board Room-

Krishna

Ritvik Pandey, IAS,

Secretary (B &R)

Govt. of Karnataka

1230 – 1315 Entry Test (Online) Manthana- 2 &3 Course Director

3


1315 – 1400 Lunch Guest House Dining

Hall

1400 – 1515 Overview of GST

Introduction: GST A Game Changer

Salient Features of GST

GST and Centre–State Financial

Relations

GST implications and Challenges on

Indian Economy

Board Room-

Krishna

B.V.Ravi

Addl. Commissioner of

Comml. Taxes(H.Q-1)

CTD Bengaluru.

GST Implementation and Challenges

Migration of Dealers

Training of Officers and Staff

Training of Professionals

Outreach activities and its impact

Government’s Role in Outreach

Activities

Change Management

1515 – 1630 Salient features of SGST Act, CGST Act,

IGST Act and Compensation Act

CGST & SGST Acts- Common

features

IGST Act – Relevance and

implications

Compensation Act- Background and

Purpose

Board Room-

Krishna

Dr. M.P. Ravi Prasad

JCCT(VIG) CTD

Bengaluru

4


Salient Features of Compensation

Act- Its implication to Karnataka

State

1630 – 1645 Coffee/Tea Break Ground Floor Pantry

1645 – 1800

KGST Act and its Salient features

Difference between KGST Act and

KVAT Act

Definitions- Paradigm Shift with

regard to ‘sale’ ‘supply’ ‘business’

‘dealer’ ‘taxable person’ and

‘agriculture and agriculturist’

References in Definitions to Other

enactments

Sale of Goods Act 1930 and its

impact on GST

Board Room-

Krishna

Dr. M.P. Ravi Prasad

JCCT(VIG) CTD

Bengaluru

5th December

2017

Tuesday

0930 – 1045 Meaning and scope of supply, Time of

Supply, Value of Supply and Place of

Supply of goods and service

Meaning and Scope of Supply

Time of Supply of Good and Services

Concept of Mixed Supply, Composite

Supply

Continuous supply of goods and

services

Inward and Outward supplies

Intra-State Supply of Goods/Services

Board Room-

Krishna

D.P. Prakash DCCT

(Audit) 3.3 DGSTO-3

CTD

5


Inter-State Supply of Goods/Services

Change in rate of tax in respect of

supply of goods and Services

Value of taxable supply

1045 – 1100 Tea/Coffee Break Ground Floor Pantry

1100 – 1215 Meaning and scope of supply, Time of

Supply, Value of Supply and Place of

Supply of goods and service--Continued.,

Imports & Exports

Supply by Public Authorities

Matters to be treated as Supply

without Consideration

Supply – Whether of Goods /

Services

Place of Supply

Board Room-

Krishna

D.P. Prakash DCCT

(Audit) 3.3 DGSTO-3

CTD Bengaluru.


1220 – 1335 Input Tax Credit – Concept and Law

ITC: concepts

who is eligible for ITC

Features of ITC provisions

Transitional provisions relating to

ITC

Concept and Features of Input service

distributor (ISD)

Recovery of excess Credit

Input tax relating to Capital Goods

Board Room-

Krishna

Dr. M.P. Raviprasad

JCCT(Vig), CTD

Bengaluru

6


and Job work

Cross utilization of SGST, CGST and

IGST credits

Fund transfer Mechanism

Rules relating to ITC


Hall

1430 – 1545

(Batch

1,2,3)

Front end Business Processes and GSTN-

Registration

Registration under GST-Law and Business

process;

Persons liable and not liable for

registration

Process of Migration

Person versus taxable person

Taxable person versus registered

person

Compulsory registration including

registration

Procedure for registration

Deemed registration

Registration of Business Verticals

Casual taxable person & Non-

Resident taxable person.

Registration of TDS authorities &

ISD

Manthana-2 K.S.Basavaraju

JCCT(e-Audit)

CTD Bengaluru

7


Effective date of registration and its

impact

Structure of Registration Number

(GSTIN)

Amendments, Cancellations and

Revocations of registrations and its

impact

Other aspects of Registration

1545 – 1600 Tea/ Coffee break First Floor Pantry

1600 – 1715

(Batch

1,2,3)

Practical Aspects of Registration

Live Demonstration of Registration

Module in GSTN Portal

Explain features of GST REG-01 and

Other Forms

List of Documents and their relevance

Principal Place of Business and

Branches

Concept of authorized signatory

Importance of Instructions for

submission of Application for

Registration


JCCT(e-Audit)

CTD Bengaluru

&

J.J.Prakash ACCT (e-

Audit) Bengaluru

1430 – 1545

(Batch

4,5,6)


Registration

Registration under GST-Law and Business

process;

Manthana-3 Dr. B.V.Muralikrishna

JCCT(Admn),

DGSTO-1

CTD Bengaluru

8


Persons liable and not liable for

registration

Process of Migration

Person versus taxable person

Taxable person versus registered

person

Compulsory registration including

registration

Procedure for registration

Deemed registration

Registration of Business Verticals

Casual taxable person & Non-

Resident taxable person.

Registration of TDS authorities &

ISD

Effective date of registration and its

impact

Structure of Registration Number

(GSTIN)

Amendments, Cancellations and

Revocations of registrations and its

impact

Other aspects of Registration


1600 –

1715 Practical Aspects of Registration

Live Demonstration of Registration

Manthana-3 Dr. B.V.Muralikrishna

JCCT(Admn),

9


(Batch

4,5,6)

Module in GSTN Portal

Explain features of GST REG-01 and

Other Forms

List of Documents and their relevance

Principal Place of Business and

Branches

Concept of authorized signatory

Importance of Instructions for

submission of Application for

Registration

DGSTO-1

CTD Bengaluru

&

B.V.Harshavardhana

ACCT LGSTO-20

CTD Bengaluru.

6th December

2017

Wednesday

0930 – 1045 Place of Supply of Goods

Cross-border transactions -Section 7

of IGST Act Domestic transactions Location of the Supplier and recipient

of services Bill top ship transactions Installation of Goods No movement of Goods Goods and services on Board Performance appraisal Services related to real estate Passenger services Performance services Financial and banking services

Board Room-

Krishna

D.P. Prakash DCCT

(Audit) 3.3 DGSTO-3

CTD, Bengaluru.

10



1100 – 1215 Levy of and exemption from Tax

Relevant Constitutional Power given

to States to levy GST on Services

Relevant Constitutional Power given

to Centre to levy GST on Goods

Tax liability on composite and mixed

supplies

Levy and Collection of Taxes

Exempt from Payment of Tax

Power to grant exemption from tax

Composition levy limits and

conditions

Validity and Cancellation of

Composition Scheme

Rules relating to Composition

levy of Goods and services

Concept of reverse Charge

Mechanism

Reverse Charge Mechanism in Goods

and Services

Veerabhadra Hanchinal

DCCT(Audit- 3.6)

DGSTO-3 CTD

Bengaluru


1220 – 1335

(Batch1,2,3) Front end Business Processes and GSTN-

Returns

Returns under GST

Manthana-2 Dr. B.V.Murali

Krishna

JCCT (Admn),

11


Types of Return and furnishing of

returns

ITC Matching and online Credit

GSTR-3B – Summary Monthly return

GSTR-1 –Furnishing of Outward

Supplies details.

GSTR-2 –Furnishing of Inward

Supplies details

GSTR-1A and GSTR-2A and

matching of credits

GSTR-3 Monthly return

GSTR-4 Quarterly returns for

composition levy and GSTR-

4A[Relevance of GSTR-1, GSTR-5

and GSTR-7]

GSTR-5- Return for NR Taxable

person and GSTR-5A

GSTR-6 Return for ISD and GSTR-

6A

GSTR-7 Return for TDS and GSTR-

7A

GSTR-8 Statement o TCS

GSTR-11 UIN Statement

Offline Utilities to file returns

ITC Matching and Reversal

Reclaim of reversal

DGSTO-1, Bengaluru.

12


Matching of Credit Notes

Valid Return and Correction in returns

Annual Return, First return and final

return

Effects of non-filing of returns

How to file the returns to be explained

with real document


Hall

1430 – 1545

(Batch1,2,3)

Live demonstration of filing of

GSTR-3B

GSTR-1

GSTR-2


Krishna

JCCT (Admn),

DGSTO-1, Bengaluru.

And

Promod Kumar

ACCT LGSTO 30

Bengaluru.DGSTO-1

CTD Bengaluru.


1600 – 1715

(Batch1,2,3)

Continued.,


GSTR-3B

GSTR-1

GSTR-2


Krishna

JCCT (Admn),

DGSTO-1, Bengaluru.

&

Promod Kumar

13


ACCT LGSTO 30

Bengaluru.DGSTO-1

CTD Bengaluru.

1220 – 1335

(Batch

4,5,6)


Returns

Returns under GST

Types of Return and furnishing of

returns

ITC Matching and online Credit

GSTR-3B – Summary Monthly return

GSTR-1 –Furnishing of Outward

Supplies details.

GSTR-2 –Furnishing of Inward

Supplies details

GSTR-1A and GSTR-2A and

matching of credits

GSTR-3 Monthly return

GSTR-4 Quarterly returns for

composition levy and GSTR-

4A[Relevance of GSTR-1, GSTR-5

and GSTR-7]

GSTR-5- Return for NR Taxable

person and GSTR-5A

GSTR-6 Return for ISD and GSTR-

6A

GSTR-7 Return for TDS and GSTR-

Manthana-3

K.S.Basavaraju

JCCT(e-Audit)

CTD Bengaluru

14


7A

GSTR-8 Statement o TCS

GSTR-11 UIN Statement

Offline Utilities to file returns

ITC Matching and Reversal

Reclaim of reversal

Matching of Credit Notes

Valid Return and Correction in returns

Annual Return, First return and final

return

Effects of non-filing of returns

How to file the returns to be explained

with real document


Hall

1430 – 1545

(Batch

4,5,6)


GSTR-3B

GSTR-1

GSTR-2


JCCT(e-Audit)

CTD Bengaluru

&

Soumya Sunkad ACCT

(Help desk) CTD

Bengaluru


1600 – 1715

(Batch

Continued.,



JCCT(e-Audit)

15


4,5,6) GSTR-3B

GSTR-1

GSTR-2

CTD Bengaluru

&

Soumya Sunkad ACCT

(Help desk) CTD

Bengaluru

7th December

2017

Thursday

0930 – 1045 Front end Business Processes and GSTN-

Payment

Payment under GST

Concept of Cash Ledger and Credit

Ledger and liability ledger

Types of payment, Due date, modes of

payment with Rules and collection of

tax and also address:

Collection of incorrect amount / rate of

GST

Omission to collect GST in invoice

Right to retain tax collected in excess

and duty to deposit all taxes collected

Invoice to refer tax charged or

omission to disclose any tax on

invoice

Reconciliation among various

agencies

Other relevant rules

Board Room-

Krishna

B.N.Biradar

Retd. ACCT and

Consultant

CTD, Bengaluru.


16


1100 – 1215

Refund under GST

Refund under earlier law

Type of refund, Forms, Period, Terms

& Conditions,

Accrual and eligibility to refund

Provisional refund

Refunds to Embassies and UN bodies

Error in payment of CGST-SGST or

IGST

Export of zero-rated supplies – rebate

and refund

Unjust enrichment – Applicability of

Interest on delayed refunds

Refund Rules

Other relevant rules

Board Room-

Krishna

B.N.Biradar

Retd. ACCT and

Consultant

CTD, Bengaluru.


1220 – 1335 e-Initiatives and e-Tax Administration of

CTD

Evolution of Business processes

under KST

Different types of Registers under

KST

Initial Phase of VAT and e-

Governance

Transformation to e-Filing

B.N.Biradar

Retd. ACCT and

Consultant

CTD, Bengaluru.

17


System(EFS)

e-payment, e-registration, e-UGAM,

e-SUVEGA, e-PRERANA, e-

APPEAL. e-GRAHAK, and e-

initiatives

Analytics and SMS system

e-initiatives of Audit and enforcement

for tax administration


Hall

1430 – 1545 Assessment and Audit

Self-assessment

Summary assessment

Regular assessment

Provisional assessment

Best judgment assessment

Protective assessment

Scrutiny of Returns and Audit

Tax Audit & Special Audit

Adjudication

Desk Audit & Filed Audit

Assessment of Non-filers

Board Room-

Krishna

Subraya M. Hegde

Retd. JCCT and

Consultant FPI,

Bengaluru

1545 – 1600 Tea/ Coffee break Ground Floor Pantry

1600 – 1715 Demand and Recovery

Determination of tax not/short paid or

Board Room-

Krishna

Subraya M. Hegde

Retd. JCCT and

18


erroneously refunded

Tax collected but not deposited with

the Government

Tax wrongfully collected and

deposited with Government

Recovery of tax

Payment of tax and other amounts in

instalments

Transfer of property to be void in

certain cases

Tax to be first charge on property

Provisional attachment

Continuation of certain recovery

proceedings

Liability to pay in certain cases

Consultant FPI,

Bengaluru

8th December

2017

Friday

0930 – 1045 Goods & Service Tax Practitioners under

GST (GSPs)

Role of STPs in Tax Administration

Registration of GSTPs

Qualification and enrolment

Back end process for GSPs

Board Room-

Krishna

Vijakumar M. Bhattad

ACCT LGSTO-75,

DGSTO-6 CTD

Bengaluru


1100 – 1215 Inspection, search, seizure and arrest

Power of Inspection, Search and

Seizure

Safeguards and basic requirements to

Board Room-

Krishna

Vijaya Kumar M.

Bhattad

ACCT LGSTO-75

DGSTO-6 Bengaluru

19


be observed during search

Inspection of goods in movement

Test Purchase and drawal of samples

Power to arrest

Safeguards in relation to arrest

Difference between cognizable and

non-cognizable offence

Law relating to Summons in other

enactments

Power to summon

Access to business premises

Other CGST/SGST officers

Assistance


1220 – 1335 Anti-Profiteering under GST

Concept of Anti-profiteering in other

statute

Anti-profiteering in other countries

Need of Anti-profiteering under GST

Constitution of Authority and duties

of the Authority

Screening Committees and their role

Methodology and procedure

Standing Committees and Screening

Committees

Orders and decision of the authority

Board Room-

Krishna

B.A.Naniappa

Addl. Commr. Comml.

Taxes (Audit), CTD

Bengaluru

20



Hall

1430 – 1545 Offences and Penalties

Difference Kinds of Offences and

Penalties

supply without invoice or with

false/incorrect invoice

invoice without making supply

Non-payment of tax collected, non-

TCS and TDS

Availment of Credit without supply

of goods/services

Obtaining fraudulent refund

Failure to register

Availing/distributing ITC by ISD in

Violation of Law

Furnishing false information

falsification of financial

records/production of fake

accounts/documents with intent to

evade payment of tax

Obstructing/preventing any official in

discharge of his duty

Transporting goods without prescribe

documents

Suppressing turn over leading to tax

Board Room-

Krishna

Ramesh Kumar

JCCT (EIU) CTD

Bengaluru.

21


evasion

Other types of Penalties and Offences

Prosecution

Compounding of Offences

1545 –1600 Tea/ Coffee break Ground Floor Pantry

1600 –1715 Appeals and Revision

multi-layered appeal mechanism in

GST

differences between the processes

under CGST and SGST

Adjudication

Review Appeal by Department in

CGST

Revision by Department in SGST

Appeals to the Appellate Tribunal

Orders of Appellate Tribunal

Appeals to the High Court

Appeal not to be filed in certain cases

Non-appealable Decisions and Orders

Appeal to the Supreme Court

Board Room-

Krishna

Sabrina Cano

Superintendent

Central Tax

Bengaluru.

9th December

2017

Saturday

SECOND SATURDAY HOLIDAY

10th December

2017

Sunday

SUNDAY HOLIDAY

22


11th December

2017

Monday

0930 –1045 e-Way Bill

Concept of e-SUGAM and e-way Bill

Provisions relating to e-way bill

e-Intelligence and e-Way Bill

Concept of RFID

Responsibilities of Transporters and

Taxable Persons

E-Way Bill for non-taxable persons

Role and responsibilities of

authorities under the Act

User Manual for e-Way Bill

Live Demonstration of e-Way Bill

Board Room-

Krishna

P.V. Bhat

Sr. Technical Director

NIC Bengaluru


1100 –1215 Business Accounting Software (BAS)

Updating information on GSTN and

validation

Manual for use of accounting

software integrated to GSTN by GST

Suvidha Providers

Features of BAS

BAS and other accounting Software

Preparation of GSTR-1, Comparison

of GSTR-2A and preparation of

GSTR-2

Maintenance of accounts through

Board Room-

Krishna

P.V. Bhat

Sr. Technical Director

NIC Bengaluru

23


BAS

Filing of returns through BAS

Generation of e-way Bill through

BAS

User Manual for BAS


1220 – 1335 Reaching out to Stake Holders

Establishment of Help Desks

Functioning of Help Desks

Help Desks in Trade Bodies

Interactive programmes to propagate

GST

Role of TV, Radio and Print Media

Automated Help Desks CRMS

Customer Relation Management

Websites ctax.kar.nic.in

gst.kar.nic.in

gst.gov.in

CBEC Website, GST Council

Website and State CTD Websites

Board Room-

Krishna

Soumya Sunkad

ACCT (Help Desk)


Hall

1430 – 1545 Electronic commerce

Meaning of electronic commerce

supply or receipt of goods and / or

services, or transmitting of funds or

Board Room-

Krishna

Dr. S.O. Ranganath

DCCT (Enforcement-

3)

South Zone CTD

24


data over an electronic network

E-commerce business models:

marketplace model, fulfilment model,

inventory model, hybrid model

Aggregator model for branded

services

e-commerce operator - supply of

goods or services on their own behalf

–Liability of CGST / SGST or IGST

as supplier of goods or services

e-commerce operator-facilitating the

supply of goods or services by others

– (TCS)

Aggregators supplying branded

service – liability of CGST / SGST

or IGST as supplier of services

Other Aspects of e-Commerce

Bengaluru


1600 – 1715 Cross-empowerment

Division of Tax Payers between

Central and State Department

Administrative Set up in Central and

State Departments

Issue of Jurisdiction to the Officers

Board Room-

Krishna

B.A.Naniappa

Addl. Commr. Comml.

Taxes(Audit), CTD

Bengaluru

12th December

2017

0930 – 1045 Advance Ruling in GST

Advance Ruling Concepts in

Board Room-

Krishna

Dr. M.P. Raviprasad

JCCT (Vig) CTD

25


Tuesday Taxation and its rationale

Evolution of Advance Ruling

Procedure for obtaining advance

ruling

Applicability of Advance ruling

Appeals against the order of AAR

Rectification of mistakes

Powers and procedures of AAR and

AAAR

Bengaluru.


1100 – 1215 IGST Act

CST Act & IGST Act

Interstate supplies under Integrated GST

imports and exports under Integrated

GST

inter-state stock transfers of goods under

Integrated GST

ITC under Integrated GST

Levy & collection Integrated GST

Other Aspects of Integrated GST

Board Room-

Krishna

Dr. M.P. Raviprasad

JCCT (Vig) CTD

Bengaluru.


1220 – 1335 Transitional Provisions

Migration of Existing Tax Payers

CENVAT/VAT Credit c/f in a return

to be allowed as ITC

Un-availed CENVAT/VAT Credit on

Board Room-

Krishna

H.D. Ramesh

ACCT(Audit 4.9)

DGSTO-4, CTD

Bengaluru.

26


capital goods, not c/f in a return, to be

allowed in certain situations

Input tax credit on stocks of Inputs

used for manufacture of goods

exempted earlier but taxable in GST

Input tax credit on stocks of inputs

held by a person switching over from

composition scheme

Relating to Price revision

Goods returns

Job work

Refund and Recovery


Hall

27


1430 – 1545 Notifications Relating Services

FD 48 CSL 2017 (12/2017) (11/2017)

Dt.29.6.2017 and Notifications upto

November 2017 with regard to levy

and Exemptions

Exemptions relating to Services by

Government Departments

Exemptions relating to Services to

Government Departments

Health, Education and Transport

Services and exemptions

Service Tax Law with regard to

exemptions

Classification of Services for Levy

Construction services and real estate

services

Passenger Transport Services and

support services

Leasing and rental services

Professional, technical and business

services,

Legal Services

Board Room-

Krishna

D.P. Prakash DCCT

(Audit) 3.3 DGSTO-3

CTD, Bengaluru.


1600 – 1715

Notifications Relating Services …

Continued.

Board Room-

Krishna

D.P. Prakash DCCT

(Audit) 3.3 DGSTO-3

28


CTD, Bengaluru.

13th December

2017

Wednesday

0930 – 1045 GST on Hotel and Hospitality Industry

Law and procedures earlier to GST

Place of supply with regardto Hotel

and Hospitality Industry

Levy relating to AC-Non-AC

restaurants

Impact of Lodgings, Home Stays and

Star Hotels

Rules and Rates of Tax

Changes in the Laws and

Notifications

Board Room-

Krishna

Vishnumurthy S

Chartered Accountant


1100 – 1215 Impact of GST on Construction Sector

Evolution of Law of Works Contract

Builders Association Case to L &

T’s case

Works contracts to Government

Departments

Works Contracts by Government

agencies

Impact on Developers, JVs

Impact of GST on Goods and Services

relating to works contract in general

Board Room-

Krishna

Vishnumurthy S



1220 – 1335 Classification under HSN and Board Room- Shri. Kodandaram

29


applicability under GST

Rules of Interpretation (ROI) from

Customs Tariff Act (also based on

HSN)

Reliability of HSN for interpretation

Examples of words of common usage

not leading to correct classification

because of scientific words used in

Tariff

Examples of Trade Parlance theory

instead of dictionary meaning

Krishna Faculty, NACIN

Bengaluru.


Hall

1430 – 1545 Service Tax Law with reference to GST

Service Accounting Codes under GST

Highlight common understanding not

aligned to SAC codes such as works

contract, printing, tailoring, etc.

Classification for SAC being different

from classification for Exemption and

different from RCM.

Impact of GST on IT Industry

Present Law relating to Telecom

Sector

Registration and returns

Board Room-

Krishna

Jatin Christopher


Bengaluru


30


1600 – 1715 Imports under GST and SEZ and EOUs Foreign Trade Policy and Exports Law prior to GST and Transitional

concerns

Reverse charge with regard to

imports

Import of good and services Exports-GDP ratio-impact and

implications working capital management of

exporters LUT and Bonds for exports

including Services Law and procedural changes Imports - BCD with IGST

Valuation under Customs

Cess payable on CIF with BCD

without including IGST

Duty Drawback Provision and Foreign

trade policy overview & benefits

Supply to exporter, actual exports,

supplies to SEZ and supplies between

SEZs

EOUs

Board Room-

Krishna

Jatin Christopher


Bengaluru

31


14th December

Thursday

0930 – 1045 Maintenance of Records & Books under

GST

Type of electronic ledgers, Invoice,

Credit note and debit notes, Accounts

and period of retention of account with

reference to:

Inter-State credit note in B2C and B2B

supplies

Debit note and supplementary invoice

reference

Invoicing for GST and revenue

recognition

Key considerations in maintenance of

books of accounts at entity-level and

for each GSTIN.

Tax invoice, credit & debit

RulesAccounts & Records Rules.

Board Room-

Krishna

Badarinath N R



1100 – 1215 Job Work under GST

Law relating to Job work Under Central

Excise, Service Tax Law VAT and

CST

Provisions related to Job works under

GST

ITC in case of goods sent to Job-work

Board Room-

Krishna

S. Venkataramani


Bengaluru.

32


Manner & distribution of credit by ISD

Recovery in case of excess distribution.

Notifications and rates of tax relating to

Job work


1220 – 1335 Valuation under GST

Consideration versus sole

consideration

Absence of consideration versus

presence of non-monetary

consideration

Restrictions of ITC

Discount versus bad-debts

Discount versus consideration by third

party

Purpose of contribution to

consideration by third party versus

sponsorship

Relationship between Cost of goods

sold and transaction value

Difference between assessable value

in Excise and transaction value in GST

Valuation for Customs versus

valuation for IGST – similarities and

difference

Board Room-

Krishna

S. Venkataramani


Bengaluru.

33


Valuation of apparently free supplies –

warranty, samples defaced and non-

defaced (un-saleable and not-for-sale),

replenishment to dealer of warranty

parts, coupons, cash-back, cost-free

EMI, cross-subsidization of sales,

loss-leaders in product portfolio,

stand-by during repairs, temporary

replacement, trial use before purchase,

test-drive cars to dealers, etc.

Stock transfer versus sale-on-approval

Gift versus CSR

Theft versus donation

Valuation Rules

Write off versus 100% depreciation.


Hall

1430 – 1545 Compensation Cess under GST

Difference between Tax and Cess

Different types of Cesses levied by

Centre and States

Rationale of Compensation Cess

under GST

Input credit relating to Cess

Debate on levy of Cess on Tobacco

Products and other goods

Subraya M.Hegde

Retd.JCCT and

Consultant FPI

Bengaluru

34


Case for levy of more Cess on

Tobacco products


1600 – 1715 Re-engineering of Business Processes

after GST with special reference to

automobile industry

Restructuring of pricing and dealer

margins

Costing of Goods and Services Working Capital Assessment

Sourcing of goods-supply chain

management

Documentation- Accounting and

reporting- IT changes

Compliance cost

Working capital and contracting

Training and human resource

management

Vendor and Customer Invoice

Reconciliation and stock taking

Board Room-

Krishna

B.C. Dutta

Vice-President

Hyundai Motors

15th December

2017 Friday

0930 – 1045 Impact of GST on Gold and Jewelry

Pre-GST Law

Impact during transition period

Impact on Small and medium

business

Sourcing of inputs and manufacturing

Board Room-

Krishna

Naveen Rajpurohit


35


processes

Impact on the world market

Impact on Indian economy

Consumer concerns

Double taxation Hallmarking

legislation and GST

Evolutions and innovations


1100 – 1215 Impact of GST on Entertainment

Industry

Impact of GST on Kannada and

Regional Cinema,

Impact of GST on theatre and Sports,

Cable, MSOs TV and DTHservices,

circus, Indian classical dance

(including folk dance and drama)

Entertainment tax by municipalities

and dual taxation under GST

Naveen Rajpurohit



1220 – 1335 Tax Deduction at Source and Tax

Collection at Source (TDS & TCS)

Difference between TDS & TCS

Evolution of concept of TDS and

TCS

Board Room-

Krishna

H N Srikanta Murthy

Deputy Adviser

&Faculty, FPI

36


Registration of TDS and TCS entities

Remittance of TDS and TCS

Rules relating TDS & TCS

1335 – 1430 Tea/ Coffee break Guest House Dining

Hall

1430 – 1545 Notifications relating to Goods

FD48 CSL 2017 (01/2017)

&(02/2017) Dt.29.6.2017 and

Notifications up to November 2017

with regard to Exemptions and levy

Exemptions relating to Agricultural

Commodities

Law under VAT With regard to

exemptions

Law under VAT With regard to

Levy and Schedules

Different Schedules under the

Notification

Levy with regard to Branded and un-

branded Goods

Board Room-

Krishna

H.D. Ramesh

ACCT (Audit) 4.9

DGSTO-4, CTD,

Bengaluru.


1600 – 1715 Notifications relating to Goods

Continued.,

Board Room-

Krishna

H.D. Ramesh

ACCT (Audit) 4.9

DGSTO-4, CTD,

Bengaluru.

16th December 0930 – 1045 GST and Income Tax Board Room-

37


2017

Saturday

Sharing of foreign exchange

realization and import-export code

data with GSTN by Ministry of

Commerce and Industry

PAN based Registration and IT

Tax evasion and parallel economy –

impact of GST and IT

Tax Audit Report under Income Tax

Act and GST – Their relationship

Krishna Jahanzeb Akhtar IRS

Principal

Commissioner of

Income Tax

Pondicherry.


1100 – 1215 Miscellaneous Provisions

GST Compliance Rating

Information Return

Penalty For Failure to Furnish

Information Return

Power to Collect Statistics

Disclosure of Information

Burden of Proof

GST Authorities to be Public

Servants

Disclosure of Information by Public

Servant

Publication of Information

Respecting Persons in Certain Cases

Bar of Jurisdiction of Civil Courts

Saraswathamma

JCCT (IA & I)

CTD Bengaluru.

38


Power of Central (or State)

Government to Make Rules

Delegation of Powers

Instructions to GST Authorities

Effect of Amendments of Rules,

Notifications or Orders

Removal of Difficulties

Service of any decision, order,

summons, notice or other

communication

Publication of Rules and

Notifications and Laying of Rules

Before Parliament or State

Legislature


1220 – 1335 GST impact on Health Care and

Pharma Industry

Law impacting Health Care and

Pharma Industry before GST

Law relating to Right to use, Trade

mark and Royalty

life-saving medicines under GST

Impact on Hospitals, medical

devices, medicines, Ayurvedic

medicines

Impact on Medical Tourism

Board Room- Krishna Hanish S


39


Impact on general public


Hall

1430 – 1545 GST impact on Logistics Sector

Logistics Sector before GST – Laws

and Rules

Issues and Challenges of Logistics

industry in India Law relating GST with regard to

Logistics sector

Impact of GST on Warehousing Composite and mixed supplies Taxability of services in relation to

transport of goods outside India where

both service provider and recipient are

located in India Benefits to Indian Economy

Board Room-

Krishna

Rishab Singhvi



1600 – 1715 Impact of GST on Banking, Insurance

and Financial Sector

Banking, insurance and Financial

Sector before GST – Laws and Rules

Law relating GST with regard to

Banking, insurance and Financial

Sector

Board Room-

Krishna

Vivek Mallya


40


Determining Place of Supply

Taxability of Interest and

implications Collateralized Borrowing and

Lending Obligation (‘CBLO’) and

GST Taxability on the gross premium for

pure risk policies

GST impact on Insurance – Life

Insurance & Health Insurance

17th December

2017

Sunday

Sunday Holiday

18th December

2017

Monday

0930 – 1045 Fiscal Health of Karnataka

Definition of Fiscal Health

Fiscal indicators

Fiscal Responsibility Act- its impact

on state finances

Board Room-

Krishna

Ajay Seth, IAS

Addl. Chief Secretary,

Health Department,

Government of

Karnataka


1100 – 1215 National Income and State Domestic

Product What is National Income

National income Concepts- GNP,

GDP, NNP, NDP

Real and Nominal GDP State

Domestic Product

Board Room-

Krishna

Prof. M R Narayana,

ISEC

41



1220 – 1335 Price Indicators And International Trade

What is Inflation

Whole Sale Price Index

Consumer Price Index

GDP Deflator

Concepts- Exchange rate,

Devaluation, tariffs & customs, Trade

balance

Current and capital account- balance

of trade and balance of payments

Board Room-

Krishna

Prof. M R Narayana,

ISEC


Hall

1430 – 1545 Government Expenditure & Revenue

Types of Government Expenditure

Development & Non-development

expenditure

Revenue & capital expenditure

Revenue- Tax & Non-tax

Direct & Indirect taxes- types

Trends in Revenue & Expenditure of

Karnataka vis-à-vis national average

Deficits- Indicators

Board Room-

Krishna

Prof. K. Gayathri,

ISEC


1600 – 1715 Finance Commissions

Central Finance Commission

Board Room-

Krishna

Prof. K. Gayathri,

ISEC

42


Role of Finance commissions

Method of revenue sharing between

center and states

State Finance commission

Role of state finance commissions

19th December

2017

Tuesday

0930 – 1045 Budget

What is Budgeting

Why budgeting is required

Budgeting techniques- types

Budget preparation- prerequisites

Process of Budget preparation

Board Room-

Krishna

Srikrishna B,

Jt. Dir.,KSA&AD


1100 – 1215 Compliance and Audit Controls

Role of CAG and State Audit

departments in State Finance.

Revenue Audit- Internal and

External Agencies.

Perspective of Accountant General

with regard to infirmities in Tax

administration

Queries and Complication to AG’s

Observations

Board Room-

Krishna

P.D. Mahale,

Retd. AG


1220 – 1335 KFC, MCE, HRMS and Khajane2 Board Room-

Krishna

Uma Devi

Addl. Director of

43

KFC- Art. Nos.: For DDOs-

Rules:

Pay & Advances-82 to 94A, 140

R/w MCE

Advances & Bills- 246, 261

Establishment Bills-109 to 139

Liabilities (Revenue) Monies

withdrawn-45 to 79

Reconciliation of Expenditure-

62B

Treasury Code

HRMS

K2, Operations, Comparison of

K1 & K2, DSC

Manual of Contingent

expenditure- Fuel consumption,

vehicle maintenance, daily wages

employees, hamalees etc.

Property Maintenance

Medical Attendance Rules

Treasuries


Hall

1430 – 1545 Accounting

Awareness of Accounting standards

Provisional entries

Notes to accounts

Significant accounting policies

Board Room-

Krishna

Vishnumurthy S


44

Prior period entries

Post balance sheet events


1600 – 1715 Nature of business and data collation

The understanding of commodity

utilization

Reconciliation of returns & annual

reports.

Sale of Assets

Analyzing events occurring after

balance sheet date.

Analyzing data under allied laws, viz.

Excise, customs, and Service tax.

Analyzing commodity

classification(HSN/CTH codes)

Ratio analysis.

Penalties & Interests

Stock analysis

Fright & Discounts

Labor expenses analysis

Wastage analysis

Analyzing stock with third parties

Physical stock analysis

Board Room-

Krishna

Annapurna Kabra


20th December

2017

Wednesday

0930 – 1045 Principles of Natural Justice

Speaking orders and its impact

Board Room-

Krishna

Justice. N. Kumar

Former Judge of High

Court

45


1100 – 1215 Indian Constitution and Development of

Tax Laws

History of Taxation

Provisions in relation to taxation in the

Constitution and analysis

Centre-State Financial relations

Cooperative economic federalism and

GST

Board Room-

Krishna

Vikram Huilgol

Advocate


1220 – 1335 Right to Information and Public

Administration

RTI Act- Beacon of Transparency

and Democracy-Evolution of Right

to Information

Salient features of RTI Act, 2005

Right to information and obligations

of Public Authorities

the Central Information Commission

and the Stats Information

Commission

Powers and functions of the

Information Commissions, appeal

and penalties

Exemption from disclosure of

information

Special reference to Section 8(1)(d)

Board Room-

Krishna

Robinson D’Souza,

Former Law

Secretary

46

with regard to information including

commercial confidence, trade secrets

or intellectual property, the

disclosure of which would harm the

competitive position of a third party


Hall

1430 – 1545 Judgments and Decisions under RTI

1. Girish Ramchandra Deshpande vs.

Central Information Commissioner

& Others., (2013) 1 SCC 212 and

R.K. Jain vs. Union of India &

Another., (2013) 14 SCC 794,

2. H.K.Bansal v. DoT, New DelhiCIC/

BS/A/2014/002319SA

3. Secretary General, Supreme Court of

India Vs. Subhash Chandra Agarwal.

High Court of Delhi, LPA No.

501/2009)

4. (The Institute of Chartered

Accountants of India Vs. Shaunak H.

Satya and Others, A.I.R 2011 SC

3336)

5. R.K Jain V Union of India (2009) 8

SCC 273.]

6. Sangam Transport Vs. State

Board Room-

Krishna

Robinson D’Souza,

Former Law

Secretary

47

Information Commission. High

Court of Allahabad Civil Misc. Writ

Petition Nos. 45657 and 38933 of

2014

7. (Arvind Kejriwal Vs. Central Public

Information Officer and Another,

LPA No. 719/2010 High Court of

Delhi.)

Any Other important Judgments.


1600 – 1715 Profession Tax

Evolution of Profession Tax Law

Constitutional Provisions

Features of Profession Tax Act

Taxability under Profession Tax

Registration and Enrolment

Assessment and recovery

Ease of Doing Business and PT during

GST regime

Board Room-

Krishna

Subraya M. Hegde

Retd. JCCT and

Consultant

FPI

21st December

2017

Thursday

0930 – 1045 Provisions relating KVAT Act, 2003 and

CST Act, 1956

Important provisions relating to

determination of tax liability, Input Tax,

Out Put Tax, Net Tax and restrictions and

Exemptions under KVAT Act and CST

Act.

Board Room-

Krishna

D. Jagannath Sagar

Addl. CCT (Policy &

Law), CTD,

Bengaluru.

48

Salient features of different transactions

viz. works contract, transfer of right to

use goods, Exp.-Imp. & SEZ, High sea

sales. Stock Transfer


1100 – 1215 Minor Acts administered by CTD

Entry Tax, Entertainment Tax,

Luxury Tax, Professional Tax,

Betting Tax and Agricultural Income

Tax

Contribution of these Acts pre-GST

Subsuming of enactments and its

impact

Salient features of these enactments

Handling of Assessments, recovery

and Court cases

Board Room-

Krishna

D. Jagannath Sagar

Addl. CCT (Policy &

Law), CTD,

Bengaluru.


1220 – 1335 Audit and Assessment

Classification and approach to Audit

-Allocation of Audits, knowledge of

business, and sensitivity of the Audit

(product & business)- data review-

Providing knowledge of the case

history, product etc.-

Board Room-

Krishna

Venkataramani S


49

Recording information,

documentation, conflicts of interest if

any.


Hall

1430 – 1545 Live Demonstration of Audit cases.

Board Room-

Krishna

B.V.Ravi

ADCOM(H Q-1)


1600 – 1715 Live Demonstration of Audit cases.

Board Room-

Krishna

B.V.Ravi

ADCOM(H Q-1)

22nd December

2017

Friday

0930 – 1045 Office Procedure

Maintenance of File

Office Procedures including types of

letters

Office notes, Arrangements of

letters- numbering of letters, pages

etc.

Board Room-

Krishna

Adisesha Murthy

Rtd. Principal DTI,

Consultant


1100 – 1215 Karnataka Civil Service Rules

Time bound advancement rules-1983

Automatic Grant of Selection Scale of

Pay Rules- 1991

Service & Kannada Language

Examination Rules-1974

Board Room-

Krishna

Adisesha Murthy

Rtd. Principal DTI,

Consultant

50

Computer Literacy Test Rules-2012

KCSR- Pay & Allowances- Leave

&Unauthorized Absence- Pension

(Pension- DCRG)-Maintenance of

records of service (SR)-Travelling

Allowance – No Objection Certificate

AG- Correspondence:

Service/Office/Pay/Pension/Est.

Matter/Leave

Departmental Exams: Compulsory

subjects, Kannada Language Rule-

Computer literacy

SAKALA


1220 – 1335 Karnataka Civil Services (Classification,

Control and Appeal) Rules, 1957

Classification-Control-Appeal

Suspension and revocation

Procedure of Enquiry: Show Cause

Notices-Reply-Constitution of Enquiry

Authority-Acceptances/Rejection-

Second SCN-Reply-Penalty – Review-

Appeal

M. S. Shivaram

Retd. Joint Secretary

Finance Department


Hall

1430 – 1545 Public Procurement Systems

Procurements of Goods and Services

Board Room-

Krishna

V.S. Srikanta

Retd. Joint Controller

51

by the Government

The Karnataka transparency in

public procurements act, 1999

Manual tendering and e-tendering

E-procurement portal

Blacklisting of contractors

of State Accounts


1600 – 1715 Probity in Public Administration and

Controls

Prevention of Corruption Act 1988,

Vigilance Commission

Anti-Corruption Bureau

Lokayukta Act 1984

Enforcement Directorate

Prevention of money laundering Act

Board Room-

Krishna

Sridhar

Superintendent of

Police

ACB Bengaluru

23rd December

2017

Saturday

0930 – 1045 Civil service values and Ethics in Public

administration Ethics and Human Interface:

Essence, determinants and

consequences of Ethics in human

actions;

Integrity, impartiality and non-

partisanship,

objectivity, dedication to public

service, empathy, tolerance and

compassion towards the weaker

sections.

Board Room-

Krishna

Robinson D’Souza,

Former Law

Secretary

http://www.google.co.in/url?url=http://www.finance.kar.nic.in/trans/Trans-Act.pdf&rct=j&frm=1&q=&esrc=s&sa=U&ved=0ahUKEwjb_oTc8bXXAhWLto8KHRloC-sQFggVMAA&usg=AOvVaw3lxb8joj3Q5FRIrNR2O5KO

http://www.google.co.in/url?url=http://www.finance.kar.nic.in/trans/Trans-Act.pdf&rct=j&frm=1&q=&esrc=s&sa=U&ved=0ahUKEwjb_oTc8bXXAhWLto8KHRloC-sQFggVMAA&usg=AOvVaw3lxb8joj3Q5FRIrNR2O5KO

52

Codes of Ethics, Codes of Conduct,

Citizen’s Charters, Work culture,

Quality of service delivery,

Utilization of public funds,

universal and eternal human values

emotional intelligence administrative

decisions

Voice of conscience and crisis of

conscience

Dynamics of Interpersonal Relations

Personality development and

Attitude Components

Positive attitude and its impact on

the organization,

Negative attitude and impact on

working conditions in the

organization, Perception, Attitude

and work culture

Thoughts Mahatma Gandhi,

Abraham Lincon and Aristotle on

ethics in Public Life


1100 – 1215 Organization Behavior and Human

Resource Management

Leadership Skills

Board Room-

Krishna

Prof. Vijayashree,

BNMIT, Bangalore

53

Communication

Motivation

Delegating

Positivity

Trustworthiness

Creativity

Feedback

Responsibility

Commitment

Flexibility


1220 – 1335 Organization Behavior and Human

Resource Management

Stress Management

Model of Stress and its dimensions

Causes of Stress in Public

administration

Organizational Strategies

Personal and Individual strategies

Job Stress Scale and stress audit

Therapies to Manage Stress

Board Room-

Krishna

Prof. Vijayashree,

BNMIT, Bangalore


Hall

1430 – 1515 Exit Behavior Test (Online) Manthana- 2 & 3

54

1530 – 1630 Valedictory Board Room-

Krishna

1630 – 1730 Hi Tea and Departure Hostel Dining Hall

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