Enrol your name for a 4 day advanced certified training course on GST presented by Ministry of MSME (Micro, Small and Medium Enterprises). It is a clear opportunity to learn about GST at a much-advanced level. The training starts from 29 June 2019 in some of the prime cities like Ahmedabad, Jaipur, Agra, Cochin, Lucknow, Hyderabad, Kolkata, Indore, Bangalore, Coimbatore, Trichy, Chandigarh, Chennai, Mumbai and Delhi.
Brochures are out for GST Practitioner Advanced Certified Training organised by MSME.
GST Practitioner Advanced Certified Training Schedule
| Dates | Place | Venue | Coordinators |
|---|---|---|---|
| 29, 30 June & 6, 7 July 2019 | Kolkata | Briddhi Banquets 82A, Sambhunath PanditSt, Opp. Gol Mandir, Gokhel Road,Bhowanipore,Above Gupta Bros. RestaurantPG Elgin Bus Stop. Kolkata- 700025 West Bengal | Ms. Divya: 8171291159 Ms. Kritik: 9149004684 |
| 6, 7 & 13, 14 July 2019 | Indore | Indo German Tool Room Sector E, Sanwer Road Industrial Area,Indore, Madhya Pradesh 452003 | Ms. Divya: 8171291159 Mr. Aishwary: 7500090059 |
| 6, 7 & 13, 14 July 2019 | Bangalore | Capmatrix Solutions #464, Veena Complex,3rd Stage, 3rd Block, BasaveshwaranagarBangalore-560079 | Mr. Rajesh:9750747571 Ms. Divya: 8171291159 |
| 6, 7 & 13, 14 July 2019 | Coimbatore | Hotel Prince Gardens 28, Kalingarayan Street,Ramnagar, Gandi puram,Coimbatore-641009 | Mr. D.Vijay: 9944971623 Mr. Prem: 8667359360 |
| 6, 7 & 13, 14 July 2019 | Ahmedabad | Gujarat Livelihood Promotion Company ltd. Block 18/3 Udhyog bhavanSector 11 Gandhinagar.Gujarat – 382011 | Mr. Aishwary: 7500090059 Ms. Divya: 8171291159 |
| 13, 14 & 20, 21 July 2019 | Jaipur | MSME-TDC (PPDC) Extension Centre JaipurA-17, 18 Opposite Godam No. 13, 22,Godam Industrial Estate, Jaipur- 302006 | Ms. Divya: 8171291159 Mr. Deepak:>9167921531 |
| 13, 14 & 20, 21 July 2019 | Agra | MSME-TDC (PPDC) Rambagh Foundry NagarHathras Road, Agra- 282006 | Ms. Divya: 8171291159 Ms. Rittu: 8958000039 |
| 6, 7 & 13, 14 July 2019 | Cochin | Hotel Woods Manor Mahatma Gandhi Rd,Ernakulam South, Ernakulam – 682011 Kerala | Mr. D. Vijay: 9944971623 Mr. Prem: 8667359360 |
| 6, 7 & 13, 14 July 2019 | Lucknow | Radical Palace Hotel & Restaurant Opp. Hanuman Gadi Mandir,Naka Hindola Chauraha, Aishbagh Road,Arya Nagar, Charbagh, Lucknow- 226004, Uttar Pradesh | Mr. Aishwary: 7500090059 Ms. Divya: 8171291159 |
| 13, 14 & 20, 21 July 2019 | Hyderabad | Hotel Central Park 3-5-863 & 864,Old MLA Quarters,King Koti, Hyderguda, Hyderabad- 500029, Telangana | Ms. Divya: 8171291159 Mr. Raj kumar: 8077880932 |
| 13, 14 & 20, 21 July 2019 | Trichy | Ramyas Hotels 13-D/2, Williams Road,Cantonment, Tiruchirappalli, Tamil Nadu 620001 | Mr. D. Vijay: 9944971623 Mr. Prem: 8667359360 |
| 13, 14 & 20, 21 July 2019 | Chandigarh | To be Informed… | Ms. Divya: 8171291159 Mr. Aishwary: 7500090059 |
| 20, 21 & 27, 28July 2019 | Chennai | Futuretech Corporate Services M14, Guindy Industrial Estate,Guindy, Sidco Industrial Estate, Chennai, Tamil Nadu 600032 | Mr. D. Vijay: 9944971623 Mr. Prem: 8667359360 |
| 20, 21 & 27, 28July 2019 | New Delhi | Inspire Global Education Academy LLP Plot No 14-A/1, Block C – 1,Rama Park, Uttam Nagar,Dwarka More, New Delhi – 110059 (Near Metro Pillar No 771 &Dwarka More Metro Station) | Ms. Divya: 8171291159 Mr. Aishwary: 7500090059 |
| 20, 21 & 27, 28July 2019 | Mumbai | RTW Solutions A 58/59, 2nd Floor,Nand-Jyot Industrial Estate,Above Indian Overseas Bank,Near Sakinaka Telephone Exchange,Andheri Kurla Road. Andheri East.,Mumbai 400072. | Ms. Divya: 8171291159 Ms. Kritika: 9149004684 |
GST Practitioner Advanced Course Coverage
| DAY | S.No | Topic | Duration | Detailed Coverage |
|---|---|---|---|---|
| DAY 1 | ||||
| 1 | 1 | GST Basics | 30 Minutes | Throwing light on basic of GST with brief discussion of provision of Constitution of India. |
| 2 | Taxable Event Supply | 3 Hour | What is the Taxable Event in Pre GST vs Post GST Detailed case study 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 definitions a. Inward Supply vs Outward Supply b. Continuous Supply of Goods vs Continuous Supply of Services Applicable Advance Ruling on Supply | |
| 3 | Time of Supply | 2.50 Hours | 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 | |
| 4 | Value of Supply | 2.50 Hour | Supply Value 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 considerationRule 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 Methodi. 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 applicable Advance Ruling / Case Studies |
| DAY 2 | ||||
| 2 | 5 | Place of Supply | 2.50 Hours | Important Concepts i. 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 About transaction with SEZ/Export/Tourist leaving India asper 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 to i. 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. Bankingx. 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 regards to immovable property 3. Admission to or organization of event etc. 4. Supply at more than a single location 5. Services are supplied in more than one State / UT 6. Banking Intermediary and hiring processes 7. Transportation of goods 8. Passenger transport service 9. Services on board a conveyance 10. Online information & database access or retrieval services |
| 6 | Input tax credit | 2.50 Hours | Eligibility and Condition for claiming ITC- Section 16 of CGST Act Applicable law and latest reforms applied 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 Taxable (incl Zero Rated Supply) /Exempted Supply Special Provision for Banking, Financial Institutions, NBFC’s Blocked Input Tax Credit as per Section 17(5) Discussion on practical issues for ITC with relevant provision i. 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 Act Also covered recent amended as per GST Amendment Act/ Circular/Order/Notifications/Corrigendum Relevant Advance Ruling decision | |
| 7 | Import/Export | 1 Hours | Mandatory concepts of Import/Export Differentiation between Import of goods vs Import of services Differentiation between 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 18th Oct 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 changes as per GST Amendment Act/ Circular/ Order/ Notifications/ Corrigendum Relevant Advance Ruling decision (If any) | |
| 8 | Refund of GST Paid | 1.30 Hours | What is the criteria set for claiming refund – Section 54 What is the concept of Inverted Duty Structure Calculation of refund 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 Step by Step process for claiming refunds Terms and conditions under which exporters are not eligible for refund Rectification of error 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 Detailed explanation on Export of services on Nepal and Bhutan Refund on account of assumed Export Time limit for refund application Also covered Recent amended as per GST Amendment Act/ Circular/ Order/ Notifications/ Corrigendum Relevant Advance Ruling decision (If any) |
| Day 3 | ||||
| 9 | Invoice Account & Records | 1 Hour | An interactive session on Important Concept of i. 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 are the requirements exclusively 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 | |
| 10 | Return under GST | 3 Hours | Practical discussion of some of the returns applicable to Regular Tax Payer like GSTR 3B GSTR 1 GSTR 2A Most common error in GSTR 3B/ GSTR 1 and its solution Some highlighted/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 send to Job Worker and received back GSTR 7 GSTR 7A Relevant Notification for extension of the due dates will be discussed along with recent changes. | |
| 11 | Annual Return and Annual Audit in GST | 4.50 Hours | 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 |
| Day 4 | ||||
| 11 | Appellate Level in GST | 45 Minutes | 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 | |
| 12 | Advance Ruling and Appellate Authority | 45 Minutes | Procedure and fees structure for Advance Ruling Decision of Advance Ruling Whether decision is binding to all? Further Appeal to AAAR for decision of Advance Ruling | |
| 13 | Penalties and Prosecution in GST and Power to Arrest | 1 Hour | What is Penalties Provision in GST Which law breakers are liable or punishments 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? | |
| 14 | Composition Levy | 30 Minute | 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 Rates of taxes Meaning of Turnover in a State or UT and its implication on Rate | |
| 15 | Job Work under GST | 30 Minute | Provision for Sending the goods and receiving back What is assumed 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 | |
| 16 | E-commerce TCS | 30 Minute | About 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 | |
| 17 | E Way Bill in GST | 1 Hour | What is the various provision of E Way Bill in GST Conditions under which part B is not required to be updated Where Movement can happen without E Way Bill Transactions where no E Way Bill is required Practical Issues and Solutions Relevant Advance Ruling | |
| 18 | Misc. Provision | 2 Hour | Tax Deduction at Source Anti -profiteering Provision Transition Provision in GST Other Topics | |
| 19 | Q & A | 1 Hour | Open forum for Question & Answer Certificate Distribution |
Purpose of Training
The course works with the motive of giving knowledge to students, working professionals and other concerned individuals. It provides:
- Updated knowledge of advanced level GST.
- Group discussions and FAQ on different provisions of GST, to polish your knowledge.
- Practical knowledge for industry or self employment.
Advantages of joining the course
There are Multiple benefits of joining this GST training,
- Prominent among them is the government approved certificate provided after the training.
- Apart from that there are chances of 15-25% salary hike, job opportunities.
- Helpful to become self practitioner or consultant on GST.
- Group discussions related to practical issues,case studies and their resolutions.
- Get practical knowledge of GST law via FAQs.
Who should attend the course and Why?
Why:
Main aim of this training is to cover all the areas of GST from start to end, so that the learner is not left with lack of knowledge.
Goods and Services Tax or GST was executed by Indian Government on 1 July 2017, since then there have been many modifications in GST curriculum. Being a taxpayer or a professional, there is a need for you to be updated with all the GST policies and functionalities so that you do not miss any benefits provided on GST or pay the cessary amount as tax.
Who:
The crowd can be of:
- Arts/Commerce/Engineering graduates,
- Chartered Accountants/Company Secretary or Cost Accountants,
- Law Students or Advocates,
- Beginners who are looking for careers in tax sector,
- Working individuals who deal in taxation or want to switch their career from finance to GST domain.
Significance of the Course:
As discussed above, the aim of this course is to cover every knowledge about GST and that nothing goes unnoticed.
Many bills have been passed by the government related to GST:
- Central Goods and Services Tax Act
- Integrated Goods and Services Tax Act
- Union Territory Goods and Services Tax Act
- Central Goods and Services Tax Rules
- Integrated Goods and Services Tax Rules
- Union Territory Goods and Services Tax Rules
GST reform is an ongoing process. It is necessary to keep the complete news about latest tax infrastructures and policies.
Layout of the Course
- Detailed definition and concept of GST
- Impose and collection of GST
- Input Tax Credit
- Rules of Assessment, Validation, Registration and Refund
- Litigations, disobedience and penalties of GST
- Advanced Ruling, Annual Return and Audit.
Expert Guidance and Study Materials
The bunch of direct and indirect tax experts, chartered accountants, professional advocates, academicians will be present to enlighten the members with theory as well as practical knowledge.
Members of the training will get learning materials written by a well known author of GST.
Certificate
It is a government approved certification course. Every member will be given an authorised government certificate on completing the course after the evaluation exam which will be held on the last day of the training.
Registration and payment modes
Priority will be people who come first for registrations. Members can register online.
Registration Fees – Rs. 7,500 per candidate (Inclusive of all Taxes).
Payment modes – Payment can be made via Demand Draft (DD) in favour of The Principal Director PPDC or via NEFT or online transfer in favour of:
- The Principal Director, PPDC, Agra
- Punjab National Bank
- Branch: Rambagh, Agra
- Account Type: CURRENT
- A/c No. 0984002100034784
- IFSC Code: PUNB0098400
Please Note: there will be a 5% discount on online payment of fees. For online payers the fees will be Rs. 7,125 per person (inclusive of all taxes).
Course- Schedule and Duration
It is a four sessions long training. Trainings will be held on weekends, i.e. four days on weekends. Timings will be 9:30 AM to 7:30 PM.
Frequently Asked Questions on GST advanced Course:
Q1 How to register online for GST Practitioner Advanced Course?
- Visit the website www.ppdcagra.in. If you choose to pay online note the transaction no. and then return to the registration page once the payment is done. Fill up the registration form and payment transaction number. Otherwise your payment status will not be updated. Google chrome is the best browser for online registration.
Q2. Where to check the date and venue details?
- Detailed information regarding date and venue is available on www.ppdcagra.in.
Q3. How to make the registration?
- Below mentioned points may guide you:
- Visit http://www.ppdcagra.in, you will reach on GST link.
- Go through all the brochure details for venue, dates and other relevant information.
- Select place, venue and batch.
- Enter information required for registration like username, mobile number etc. Make sure to enter details correctly, otherwise the updated information will not reach you.
- Enter the required information.
- Make sure you get your payment receipt, only after that your registration will be confirmed.
Q4. What are the timings of the classes?
- The classes can be scheduled on weekdays or weekends from 9:30 AM to 5:30 PM. for more updates you can visit www.ppdcagra.com.
Q5. Maximum and minimum batch size?
- On an average, 25-30 candidates can be accomodated in a batch. Still the availability depends on the venue and authority decisions.
Q6. Is there any offline payment mode available?
- Candidate can go to his nearby center for registration. He has to make the payments at the center before the training starts.
Q7. What to do in case if the online payment is done but the status of payment is showing incomplete?
- You need to communicate online with PPDCA Agra and confirm your payment status. They will check your transaction details and payment details.
Q8. How to find out if the batch is full?
- in case if the batch is full, the registration will be put on hold.
Q9. Study materials will be charged separately?
- Cost of the study material is already covered in the course fees.
