GST Law & Procedures

GST Basic Law

1. Overview of GST Concepts:
2. Taxable Event - Supply
3. Destination Principle
4. Concurrent Dual GST
5. IGST (Introduction)
6. Composition Levy & its rules
7. Taxable Persons
8. Casual Taxable Persons
9. Non-resident Taxable Persons
10. ISD Concept
11. Role of Technology and GSPs
12. Role of GST Practitioners
13. Compliance Rating

• 101st Constitution Amendment
• Background to the introduction of GST
• Meaning and Scope of Supply of Goods & Services,
• Mixed and Composite Supply
• Levy of and Exemption from Tax
• Concept of Cross Empowerment
• Distribution of taxpayers between Centre and States
• Time of Supply
• Section 12, 13 and 14 of the CGST Act, 2017
• Registration & its Rules.
• Threshold Limits
• Compulsory Registration
• Casual Taxpayer
• Non-resident Taxpayer
• Previous session Contd…
• Payment & its Rules
• GST Suvidha Providers (GSPs) / ASPs
• GST Practitioners
• Composition Scheme
• Other benefits for Small Taxpayers
• Input Tax Credit,ISD, Cross-utilisation of IGST & Funds Transfer, Transitional Provisions in relation to above
• Input Service Distributor
• IGST Act; Integrated Tax
• Inter- State Supplies
• Place of Supply
• Tax Invoice, Credit and Debit Notes.
• Accounts and Records
• Valuation in GST,
• Margin Scheme,
• GST Valuation Rules, 2017
• Electronic Commerce and GST; TCS
• Front-end business processes on GSTN
• Back End Business processes on GST Portal
• Job work; transitional provisions for job work
• Advance Ruling Mechanism
• Role of Advance Ruling Authority
• Demand & Recovery (all types)
• Liability and Recovery in Special Cases
• Anti-Profiteering Mechanism
• Role of Screening Committee
• Role of DG, Safeguards
• Role of National Anti-Profiteering Authority
• How to handle Anti-Profiteering Issues; Issues/ Concerns
• Inspection, Search, Seizure & Arrest
• Definitions in CGST / SGST/ IGST / Compensation Act
• E-Way Bill Mechanism and Process
• Transition Provisions
• TRAN-1 and TRAN-2
• Concept of Deemed Credit
• Verification of TRAN-1
• Offences and Penalties; Prosecution and compounding
• Appeals, Review and Revision
• Return Mechanism
• Refunds under GST
• Refund of IGST paid on exports
• Refund of unutilised ITC
• Refunds to International Tourists
• Refunds from Cash Ledger
• Other refunds
• Miscellaneous Provisions
• Works Contract in GST
• Impact of GST on Imports
• Levy on High Seas Sales; sale of warehoused goods
• ICES and GSTN Linkages
• Impact of GST on Exports
• SEZs; EOUs;
• Concept of Deemed Exports; Zero rating
• Audit Provisions in GST
• Special Audit
• Compulsory Audit by CA
• Role of Data
• Data Analysis
• Cafeteria Services of GSTN
• TDS Mechanism in GST