Goods & Services Tax (GST) Practice Procedure

Key Concepts

  1. Background and Basic Principles of GST Law in India
  2. The journey of GST in India
  3. Constitutional mandate and Legislative Framework
  4.  Important definitions
  5. Levy under GST
  6.  The distinction between Goods and Services
  7.  Incidence of Tax – Supply

GST – Operational Scheme

  •  Place of Supply
  • Time of Supply
  •  Valuation
  •  Reverse Charge Mechanism

GST – Operational Scheme & Procedural Aspects

Input Tax Credit mechanism
Registration under GST including types (to cover Non-Resident & Casual Person)
Unregistered person
Composition Scheme
Tax Invoice, Credit and Debit Notes and similar documents
Accounts & Records

Special dispensations

  • GSTN Portal – overview
  • Returns under GST – Preparation and Filing process
  • Refunds under GST
  • E-Way Bill Mechanism
  •  ASP/ GSP

Special Dispensation

  • Exports (including Deemed Exports) and Imports under GST
  •  Discussion on Customs and FTP
  •  SEZ and EOUs – related provisions under GST
  • Input Service Distributor (ISD)
  • Job-Work provisions
  •  Audit under GST

Advocacy Areas

  • Demand proceedings
  •  Penal provisions
  •  Appeals
  • Recovery proceedings
  • Advance Ruling mechanism
  • Litigation Basics – Drafting of SCNs/ Appeals, Appearance, etc.

Miscellaneous Areas

  •  Transitional Provisions
  •  Exempted Goods and Services
  •  Anti-Profiteering
  • TDS/TCS Provisions
  • Sector specifc Issues (Construction, Logistics, E-Commerce and Banking)
  •  Selective Advance Rulings/ Judicial Pronouncements
  • Role of Company Secretary in GST

Law Library

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