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CERTIFIED GST
Practitioner Course
“India’s Most Popular GST Course which Featured
on Aaj Tak & Hindustan Times”
E-way Bills, Returns, Refunds, ITC, ITC 04,
Supply & Levy and more...
HENRY HARVIN R
FINANCE
HENRY HARVIN R
ACADEMY
PARTICIPANT COMPANIES
EDUCATION
PARTICIPANT COMPANIES
ABOUT THE COURSE
• 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
TRAINER PROFILE
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.
AGENDA
MODULE-1 MODULE-3
• SUPPLY & LEVY • ACCOUNT & RECORDS INVOICE, TAX PAYMENT
• PLACE OF SUPPLY • TIME OF SUPPLY
• VALUE OF SUPPLY • RETURNS (GSTR-1, GSTR-2, GSTR-3B, GSTR-9, GSTR-9C)
• E-WAY BILL • REFUND
MODULE-2 MODULE-4
• REGISTRATION • AUDITS
• INPUT TAX CREDIT, ITC 04 • ASSESSMENT
• TRANSITIONAL PROVISIONS • OFFENCES AND PENALTIES
• JOB WORK • DEMAND & RECOVERY
OUTCOMES • Resolve your doubts on GST
• Get Certificate of ‘Certified GST during and after the training
• Practitioner’ which can be framed and used for • Understand the practical aspects of GST law with
branding focused FAQ session
• Gain skill in important topics like E-way Bill, Returns, • Learn GST implementation using Software
Refunds, ITC, ITC04, Supply etc. • Experience challenges which can be faced in advance
• Obtain printed study material to resolve your doubts on through case studies & examples
GST post training
COURSE CURRICULUM
MASTER LIST OF TOPICS
MODULE- 1
1- 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 of
Supply (Section 7 of CGST Act) Discussion of following schedule –
1. Schedule I – Supply without Consideration
2. Schedule II – Supply of Goods/Services
3.Schedule III – Neither Supply of goods nor services
Composite Supply vs Mixed Supply Some Important definition
a. Inward Supplyvs Outward Supply
b. Continuous Supply of Goods vs Continuous Supply of Services
Relevant Advance Ruling on Supply
3- TAXABLE EVENT SUPPLY
Value of Supply as per transaction value as per Section 15 of CGST Act
Inclusion in the Transaction value Sec 15(2) of CGST Act When the Discount
will be included / excluded from transaction value Sec 15(3) of CGST Act Rule
27 – Value in case of Price is not the sole consideration Rule 28 – Value in case
of 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 business
1. Option I
2. Option II – Lump sum method
ii. In case of Air Travel Agent
iii. In case of Life Insurance Business
iv. In case of Buying and Selling of Second hand goods
Rule 33 – Pure Agent Discussion of relevant Advance Ruling / Case Studies
4- PLACE OF SUPPLY
Important Concepts. Inter State Supply – Section 7 of IGST Act
ii. Intra State Supply – Section 8 of IGST Act
iii. Location of Supplier of Goods/Services
iv. Location of Recipients of Goods/Services
v. Meaning of Recipient
What 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 Goods
in case Import/Export, Place of Supply of Services when Location of Supplier
and Location of recipient both are in India when Services in relation toi.
Immovable Property
ii. Restaurant, Cosmetics etc.
iii. Training & Performance appraisal
iv. Admission to an events
v. Organization of an Event
vi. Transportation of goods
vii. Transportation of Passenger
viii. Telecommunication Services
ix. Banki`ng
x. Insurance
xi. 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 individual
2. In relation to immovable property
3. Admission to or organization of event etc.
4. Supply at more than one location
5. Services are supplied in more than one State / UT
6. Banking Intermediary and hiring services
7. Transportation of goods
8. Passenger transport service
9. Services on board a conveyance
10. Online information & database access or retrieval services
5- IMPORT/EXPORT
Important conceptMeaning of Import of goods vs Import of services
Meaning of Export of goods vs Export of services
Import of Service – Whether it is a supply with consideration & without Consideration
What is deemed Export u/s 147 read with Notification No 48 Central Tax dated 18thOct 2017
Concept 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 2017
Procedure for Export of Goods / Service under LUT/Bond
Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports (vide Circular No. 8/8/2017 dt.
04.10.17) Also covered
Recent 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- 2
9- INPUT TAX CREDIT
What 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 purpose
ii. ITC on Food & Beverage, Rent a Cab etc
iii. ITC on Repair work/construction work of Building
iv. 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 PROVISIONS
Tax Deduction at Source Anti -profiteering Provision Transition Provision in GST Other Topics
11- JOB WORK UNDER GST
Provision 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- 3
12- INVOICE ACCOUNT & RECORDS
Discussion of Important Concept ofi. Tax Invoice
ii. Bill of Supply
iii. Revised Invoice
iv. Delivery Challan
v. Self-Invoice
vi. Payment Voucher
vii. Receipt Voucher
viii. Refund Voucher etc
What 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 books
13- TIME OF SUPPLY
Time of Supply of Goods (Section 12 of CGST Act) along with Notification No 40 dated 13th Oct’17 & Notification No 66
dated 15th Nov 2017
a) Forward Charge
b) Reverse Charge
c) In case of Supply of Vouchers
d) Late Fees/Penalty for delayed payment of consideration
Time of Supply of Services (Section 13 of CGST Act)a) Forward Charge
b) Reverse Charge
c) In case of Supply of Vouchers
d) 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 Taxes
b. 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 as
per 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 About Henry Harvin®
Finance Academy
As a competency and career development organisation, Henry Harvin® Finance Academy has been setup
Henry Harvin® Education develops, enhances and with an objective to advance the professional journey
promotes select skillsetsthose are deemed essential by upskilling them with key skills. These skills are
of changing times. Embedding ‘Value Creation’ at the imparted through action oriented learning solutions
coreof its vision, Henry Harvin® Education partners that are carefully handcrafted by subject matter
with best in industry organisations and empanels experts with extensive industry experience. These
domain experts to transform careers of diverse learning solutions are delivered using our unique goal-
audience from industry and academia by harnessing centric pedagogy by select professionals from leading
the power of skillcentric training programs. These organizations those also empanelled as domain
programs arecarefully handcrafted to deliver tangible experts with the academy. This enables the academy
output for its learners by creating a distinguished in achieving its goal of empowering professional to
biosphere of latest learning technologies, effective reach their full professional potential. Henry Harvin®
content and experienced trainers. Henry Harvin® Finance Academy aims to function in its outreach
Education is inspired by contributions of Mr.Henry geographies and upskill 100,000 professional till 2030
Dunster (First President of America’s Oldest University)
to theeducation industry which sustain for over 400
year.
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