BROCHURE

FOR

GST PRACTITIONER ADVANCED

CERTIFIED​ ​TRAINING

​ORGANISES BY
MSME - TECHNOLOGY DEVELOPMENT CENTRE (PPDC)
A Govt. of India Organization,
Ministry of Micro, Small & Medium Enterprises
Foundry Nagar, Agra - 282006 (U.P.)
 CLICK HERE FOR REGISTRATION

Training Schedule

Dates Place Venue Coordinators Registration

ENGINEERING CLUSTER PUNE Ms. Divya

27,28 Apr Plot No. 51, D-1 Block, MIDC, 8171291159
& Pune Chinchwad, Mr. Prateek ​Click Here
Pune-411019. Opp.
4,5 May 9717181781
Bird Valley Garden,
2019 Nr. Indian Oil Godown.
Reach us by : ​Google Map

27,28 Apr Gujarat livelihood Mr. Aishwary

& Promotion Company ltd. 7500090059
4,5 May Ahmadabad Block 18/3 Udhyog bhavan
Ms. Divya ​Click Here
Sector 11 Gandhinagar.
2019 Gujarat 382011 8171291159
Google Map

27,28 Apr Briddhi Banquets Ms. Divya

& ​ 2A, Sambhunath Pandit
8
8171291159
​Kolkata St, Opp. Gol Mandir, Gokhel Road, ​Click Here
4,5 May Bhowanipore, Kolkata, Ms. Manya
2019 West Bengal 700025 8958495101
Above Gupta Bros. Restaurant
PG Elgin Bus Stop.
Google Map

27,28 Apr RTW Solutions, A 58/59,2nd Floor, Ms. Divya

& Nand-Jyot Industrial Estate, 8171291159
4,5 May Mumbai Above Indian Overseas Bank, Ms. Manya ​Click Here
Near Sakinaka Telephone Exchange,
2019 8958495101
Andheri Kurla Road. Andheri East.,
Mumbai 400072.​Google Map
 27,28 Apr Hotel Golden Park Ms. Divya
& 7-1-209/1/A, Ram Mirra Towers, 8171291159
4,5 May Hyderabad Beside Satyam Theatre, Ameerpet, Mr. Raj kumar
Hyderabad- 500016
2019 8077880932 ​Click Here
Google Map

27,28 Apr HOTEL PRINCE GARDENS Mr. D. Vijay

28, Kalingarayan Street,
& Ramnagar,
9944971623
4,5 May Coimbatore Mr. Prem ​Click Here
Gandi puram,
2019 Coimbatore-641009​.​Google Map 8667359360

4,5,11,12, HOTEL WOODS MANOR Mr. D. Vijay

May 2019 Mahatma Gandhi Rd, 9944971623
Cochin Ernakulam South, Mr. Prem ​Click Here
Ernakulam, Kerala 682011
8667359360
Google Map

4,5,11,12, Trichy Ramyas Hotels Mr. D. Vijay

May 2019 ​13-D/2, Williams Road, 9944971623
Cantonment, Mr. Prem ​Click Here
Tiruchirappalli,
8667359360
Tamil Nadu 620001

4,5,11,12, Ms. Divya

May 2019 Hotel Sita Kiran 8171291159
Bareilly 88-Civil Lines, Bareilly-243001 ​Click Here
Ms. Manya
Google Map 8958495101

C112,Near Water Tank, Ms. Divya

18,19,25,26 Anand Vihar, 8171291159
May 2019 New Delhi New Delhi-92 Mr. Aishwary ​Click Here
Shri Ram Mandir
7500090059
Karkardoom Metro Station
Google Map
18,19,25,26 Capmatrix Solutions Mr. Rajesh
May 2019 #464,Veena Complex, 9750747571
Bangalore 3rd Stage,3rd Block, Ms. Divya ​Click Here
Basaveshwaranagar
8171291159
Bangalore-560079 ​Google Map

18,19,25,26 Futuretech Corporate Services Mr. D. Vijay

May 2019 M14, Guindy Industrial Estate, 9944971623
Chennai Guindy, Sidco Industrial Estate, Mr. Prem ​Click Here
Chennai, Tamil Nadu 600032
8667359360
Google Map

25,26 May Hotel Yashika Palace Ms. Divya

& Plot No. 14 & 57, 8171291159
Indore C.C POWER SQUARE, ​Click Here
4,5 June Mr. Aishwary
Rau - Pithampur Rd, Sector 1,
2019 Pithampur, Madhya Pradesh 452009 7500090059

MSME-TDC (PPDC) Ms. Divya

To be RambaGH Foundry Nagar 8171291159
Informed Agra Hathras Road,Agra Ms. Rittu ​Click Here
282006
8958000039
Google Map

Hotel V- Inn Ms. Divya

To be 1-7/C/2, Sindhi Colony, 8171291159
Informed Jaipur Banipark, Jaipur. 302016 Mr. Deepak ​Click Here
Reach us:​ ​Google Map 9167921531

To be Goa Woodlands Hotels / Ms. Divya

Informed Miguel Loyola Furtado Road / 8171291159
Goa Margao - 403601 Ms. Manya ​Click Here
8958495101
 DETAIL CONTENT OF

GST PRACTITIONER ADVANCED COURSE

DAY S.No Topic Duration Detailed Coverage

DAY 1

1 1 GST Basics 30 Basics of GST with brief discussion of provision of Constitution of India.
Minutes

2 Taxable 3 Hour ● What is the Taxable Event in Pre GST vs Post GST
Event Supply
● 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 Supply vs Outward Supply

b) Continuous Supply of Goods vs Continuous Supply of

Services

● Relevant Advance Ruling on Supply

3 Time of 2.50 ● Time of Supply of Goods​ (Section 12 of CGST Act) along with
 Supply Hours Notification No 40 dated 13​th​ 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 2.50 Hour ● Value of Supply as per transaction value as per Section 15 of
Supply 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

DAY 2

2 5 Place of 2.50 ● Important Concepts

Supply Hours
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

● 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 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) Banking

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

6 Input tax 2.50 ● What is the ​Eligibility and Condition for claiming ITC- Section 16 of CGST
credit Hours 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
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 Vehcile

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 ● Important concept

▪ Meaning 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 18​th​ 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 23​rd​ 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)

8 Refund of GST 1.30 ● What is the condition for claiming refund – Section 54
Paid Hours
● 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

● Procedure for claiming refund

● Circumstances when 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

● Export of services on Nepal and Bhutan

● Refund on account of deemed 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 1 Hour ● Discussion of Important Concept of

Account &
Records 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 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

10 Return under 3 Hours Practical discussion of the some of the return applicable to Regular Tax
GST Payer like

● GSTR 3B,

● GSTR 1

● GSTR 2A

● Most common error in GSTR 3B/ GSTR 1 and its solution

Some 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 send to Job Worker and received back
 ● GSTR 7

● GSTR 7A

Relevant Notification for extension of due dates will be discussed along

with recent changes.

11 Annual Return 4.50 ● Detail discussion of Annual Return GSTR 9

and Annual Hours
Audit in GST ● 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 45 ● Appeal to Appellate Authority

Level in GST Minutes
● 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 45 ● Process and fees for Advance Ruling

Ruling and Minutes
Appellate ● Decision of Advance Ruling
Authority
● Whether decision is binding to all?
 ● Further Appeal to AAAR for decision of Advance Ruling

13 Penalties and 1 Hour ● What is Penalties Provision in GST

Prosecution in
GST and ● Which offences are punishable with Prosecution
Power to
● When there is direct arrest in GST
Arrest
● 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 30 Minute ● Eligibility for composition levy

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

15 Job Work 30 Minute ● Provision for Sending the goods and receiving back
under GST
● 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

16 E-commerce 30 Minute ● What is the concept of Electronic Commerce Operator

TCS
● 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 1 Hour ● What is the various provision of E Way Bill in GST
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

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

GST PRACTITIONER
ADVANCED Training
Timing : 9:30 AM – 5:30 PM

COURSE OBJECTIVE

The Course aims to facilitate to impart the training to students, working professionals and
other stakeholders by:
·​ ​Providing specialized and updated knowledge of GST at Advance Level,

·​ ​Enhancing the skills by discussing the various provision of GST, Group Discussion

and FAQ.
·​ ​Employable skill for Industry and self-employment

BENEFITS
· Average salary hike 15 – 25%,
· Increased chances of job opportunities,
· Group Discussion​ on practical queries & its resolutions,
· To become self-practitioner & consultant on GST,
· Understand the practical aspects of GST law with FAQ
· Challenges and its solution through analyzing the case studies and advance ruling
· Certification​ by Govt. of India Organization

WHY SHOULD ONE TAKE GST PRACTITIONER ADVANCED

TRAINING?
Goods and Services Tax has been implemented in India from 1​st July 2017 and as on date
there are various changes by way of Notification, Corrigendum, Circular/Order and
Amendment Act etc. Further several decision has been given by the State Advance Ruling,
Appellate Authority and Tribunal etc.

Being a Taxpayers and professionals we have to update in respect of Rules, Procedure, Act
etc. so that maximum benefit can be awarded to the Company/Client/Respective
stakeholders.

The purpose of this course is to develop skills from beginning to end in the respective areas
of GST in order to make them advance knowledge of GST.

​WHO SHOULD ATTEND?

·​ Graduate Commerce/Arts/Engineering
​

·​ ​Chartered Accountant/Cost Accountant/Company Secretary

·​ ​Law Graduate/Advocate

·​ ​Head of the Finance Department/CFO/Directors/Tax Head/Finance Controller

·​ ​Individuals/beginners seeking career opportunity in the taxation domain.

·​ ​Professionals who want to shift from finance to GST domain.

·​ Finance professionals who want deal in taxation to meet their professional need.
​

·​ ​To Start up the Consultancy on GST Era

Any Graduate.

ABOUT COURSE
The Central Government has been taking various steps towards the implementation of the
country's most ambitious indirect tax reform of Goods and Services Tax from 1st July 1
2017. The following Act& Rules have been passed in the parliament:

·​ Central Goods & Services Tax Act

​

·​ ​Integrated Goods & Services Tax Act

·​ ​Union Territory Goods Services Tax Act

·​ ​Compensation to State Act

·​ ​Central Goods & Services Tax Rule

·​ ​Integrated Goods & Services Tax Rule

·​ ​Union Territory Goods & Services Tax Rule

To cope up with the ongoing changes and bring greater awareness about the new tax
structure and policy, the competent authority has decided to introduce the Advance GST
Training. The objective of this Course is to enhance the knowledge as well as to provide
benefit to the members in the global service market. The participants are expected to have
basic knowledge of the subject.

COURSE COVERAGE
Definition and Concept under GST, Levy and collection of GST, Time of Supply, Place of
Supply, Input Tax Credit, Valuation, Registration, Refund, Assessment, Offences, penalties,
Advance Ruling, Annual Return and Audit in GST. Refer Annexure–II for detailed course
content.

FACULTY
The faculty for the course will be a combination of practicing Chartered Accountants,
Advocates, Academicians and Experts in the field of indirect taxes to provide the members
an in-depth technical as well as practical knowledge.

STUDY MATERIAL
The participant will be provided a study material written by renowned author on GST.
 CERTIFICATE
A certificate will be awarded to the candidate on successful completion of course and after
evaluation examination which will be held on last day of the Training.

REGISTRATION
The registration will be on first come first served basis. Interested members may register.

​ ONTACT US
C
0562-2344673
Mail us at: info@ppdcagra.in

PAYMENT & REGISTRATION

Course Fee:

Rs. 7500/-

Payment through DD in favour of

The Principal Director, PPDC, Agra

at Venue

OR
 Online Transfer
( 5% Discount​ ​on Online​ ​Transactions )

The Principal Director, PPDC, Agra

Punjab National Bank
Branch: Rambagh, Agra
Account Type: CURRENT
A/c No. 0984002100034784
IFSC Code: PUNB0098400

FAQ ON GST PRACTITIONER ADVANCED COURSE

1. What is the process of online registration?
Ans. Visit our website and note down the details of course brochure. Before registration online,
If you choose online payment mode you must pay online, note transaction no, first and return to
the registration after making payment. Fill up the registration form and payment transaction
no. Otherwise your payment status will not be updated on our system and your registration
will not be confirmed.

2. Which Internet browser is suitable for certificate course registration​.

Ans.​ Google chrome is the best browser for registration.

3.How can dates & venue of batch be known?

Ans. By visiting our website​www.ppdcagra.in . The Dates and venue of program regularly
being updated on the website.

4.How to make registration?

Ans​. Please follow the below mentioned steps :- 1. Visit link​http://www,ppdcagra.in reach on
GST link . 2. Read carefully brochure details, E.g. venue & dates etc. 3. Select the place/venue
batch. 4. Enter all requisite information E.g. Username, Email id, Mobile no, payment mode etc.
5. Please enter correct email id & Mobile no. at point, otherwise updated communication will
not be send at your id. 6. Enter all the required fields. 7. Only after payment receipt the
registration may be considered as confirmed.

5.Schedule of classes of GST PRACTITIONER ADVANCED course?

Ans. The Course may be scheduled on weekdays and/or weekends from 9:30 AM to 5:30 PM. It
depends on the schedule plan monthly basis which is updated on our website.

6.What is the Minimum & maximum batch size of Certificate Course on GST?
Ans. The batch size of Certificate Course on GST is 25- 30 Nos. subject to available capacity of
the venue at the location and competent authority decision.

7.Is there any offline mode of payment available for registration to GST PRACTITIONER
ADVANCED Course on GST?
Ans. Yes, offline mode of payment is there for registration, member has to make payment at the
centre before start of training.

8.If a member registered for GST PRACTITIONER ADVANCED Course and done the online
payment but the status of payment showing incomplete. What action required in this
case?
Ans. You need to confirm with us about your transactions details, screenshot and payment
details, status will be updated.

9.​How member come to know batch is full​?

Ans​. If the batch is full, the registration will be put on hold.

10.Any course material will be provided? And if so whether it charged separately?

Ans.​ Yes, the material will be provided and it’s cost already covered in course fees.

11.What is the condition for availment of CPE hours? Will CPE hours available if a
member does not appear for assessment test but attended the classes of certificate
course?

Ans. ​CPE hours will be not granted to the participants.