Key Concepts
- Background and Basic Principles of GST Law in India
- The journey of GST in India
- Constitutional mandate and Legislative Framework
- Important definitions
- Levy under GST
- The distinction between Goods and Services
- 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
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