Goods & Services Tax (GST) - Overview with CA. Rajender Arora + CA. Praveen Sharma (Session 1)

26 Days course on GST of 2 hours per session-: 51 Hours of Learning with on demand videos 30 Minutes for Query resolution post each session Details analysis of GST Provisions with practical aspect

Administration By Kashish Gupta (Session 2)

1. Introduction to the Topic 2. Section 3. Officers under CGST Act / SGST Act 3. Section 4. Appointment of Officers 4. Section 5. Powers of Officers 5. Section 5(3). Delegation of Powers 6. Jurisdictional officer working out of jurisdiction 7. Section 6. Authorization of officers of State Act or Union Territory tax as proper officer in certain circumstances 8. An Observation

Levy and Collection of Tax By Arpit Haldia (Session 3)

Section 7(1)(A), Section 7(1)(aa), Section 7(1)(b), Section 7(1)(c), Section 7(1)(1A), Section 7(2), Section 7(3)

Composition Scheme By Mukul Kedia (Session 4)

Composition Scheme (Section 10)

Exemptions By Vishal Poddar (Session 5)

EXEMPT SUPPLIES UNDER GST

Time of supply By Aanchal Kapoor (Session 6)

Goods : 12(1) - What is time of supply of goods ? 12(2) - Liability to pay tax in case of Forward Charge 12(3) - Liability to pay tax in case of Reverse Charge 12(4) - Liability to pay tax in case of issue of Vouchers 12(5) - Residuary category 12(6) - Liability to pay tax in case of special charges due to delayed payment of consideration Services : 13(1) - What is time of supply of services ? 13(2) - Liability to pay tax in case of Forward Charge 13(3) - Liability to pay tax in case of Reverse Charge 13(4) - Liability to pay tax in case of issue of Vouchers 13(5) - Residuary category 13(6) - Liability to pay tax in case of special charges due to delayed payment of consideration

Value of Supply By Virender Chauhan (Session 7)

Valuation of Supply Under GST Section 15 - Value of taxable supply Valuation Rules

Input Tax Credit By Pawan Arora (Session 8)

INPUT TAX CREDIT SECTION 16 AND OTHER IMPORTANT ASPECTS

Registration By Arup Das Gupta (Session 9)

INTRODUCTION BASIC CONCEPT REGISTRATION PROCEDURE CANCELLATION OF REGISTRATION REVOCATION OF REGISTRATION

Invoice, Credit & Debit Notes and E-Invoice By Swapnil Munot (Session 10)

SEC 31(1): TAX INVOICE FOR GOODS SEC 122 / 132: PENALTIES AND PUNISHMENT SEC 31(2): TAX INVOICE FOR SERVICE

Accounts & Records By Mitesh Doshi (Session 11)

Records to be maintained – Sec 35 r/w rule 56 Maintenance of Electronic Records – Rule 57 Records to be maintained by godown/warehouse operators –Rule 58 Period of retention of accounts/records – Sec 36

Returns By Deepak Bholusaria (Session 12)

Section 39 –Key takeaways Return filers

Payment of Tax, TDS/TCS By Gurjeet Singh Bhullar (Session 13)

Sections • 49. Payment of tax, interest, penalty, and other amounts • 49A. Utilization of input tax credit subject to certain conditions • 49B. Order of utilization of input tax credit • 50. Interest on delayed payment of tax • 51. Tax deduction at source • 52. Collection of tax at source • 53. Transfer of input tax credit • 53A. Transfer of certain amounts

Assessment By Suresh Aggarwal (Session 14)

Meaning of “Assessment”- Section 2(11) “Assessment” means a determination of tax liability, and includes self assessment, re-assessment, provisional assessment, summary assessment and best judgment assessment.

Audit By Shivani Shah (Session 15)

Audit – meaning thereof: Section 2(13) “audit” means the examination of records, returns, and other documents maintained or furnished by the registered person under this Act or the rules made thereunder or under any other law for the time being in force to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess his compliance with the provisions of this Act or the rules made thereunder

Demand & Recovery By Vinaymar Gupta (Session 16)

• In Pre GST era section 11A of Central Excise Act, section 28 of the Customs Act, and Section 73 of Finance Act 1994 dealt with SCNs • In GST law following sections deal with SCN: a) Section 73: Determination for a reason other than fraud or wilful misstatement or suppression of facts to evade tax b) Section 74: Determination by reason of fraud or wilful misstatement or suppression of facts to evade tax

Liability To Pay In Certain Cases By Abhishek Raja Ram (Session 17)

These provisions of chapter XVI – From Section 85 to 94 – specify the persons, who shall be liable for the payment of GST, in several different situations.

Appeals & Revision By Vikas Golchha (Session 18)

Offences and Penalties By Rajesh Khandelwal (Session 19)

Introduction Definition of Penalty The word penalty is not defined in the GST Law. But in general, it means punishment (Monetary as well as Prosecution) given to a person for some wrongdoing. 3 Few Key Aspects of Penalty  Admitting liability to pay tax does not amount to an admission of wrongdoing that can attract penalties in all cases. That is, proceedings are independent of tax demand.  An important change that can be seen in the GST law, as compared to erstwhile laws is that now the Government does not seem to give discretionary powers to the officers for imposing penalties.

Refunds By Kashish Gupta

Miscll Provisions- Job Work Procedure, Deemed Export etc By Praveen Sharma

GSTR-9 Annual Return Practical Session 22

Get GST-9 annual return course providing a practical video in which you learn all the modules in a brief lesson. this session is going to be very useful for you. Download to self-study.

GST Filing Annual Returns Practical By Praveen Sharma (Session 23)

GSTR-9 is the annual return to be filed by taxpayers registered under GST. this session is going to be very useful for you.

GST Annual Return GSTR-9 Under GST Practical BY Praveen Sharma (Session 24)

File GSTR-9 Annual Return BY CA Praveen Sharma (Session 25)