DAY 1  Charging Section

 Reverse Charge Mechanism (RCM)

(i) Services (Notification 13/2017)
(ii) Goods (Notification 4/2017)
DAY 2  GST liability on Transactions without consideration,
 Negative list of Goods and services
 Taxability of Supply of Goods or Services through ECO
DAY 3  Place of supply
DAY 4  Time of Supply
DAY 5  Value of supply & Valuation Rules
(i) Transaction value u/s 15
(ii) Inclusions in Transaction value (6 items)
(iii) Exclusions from Transaction Value (3 items)
(iv) Clarification of Debit & Credit Notes applicability
(v) Valuation Rules from Rule 27 to Rule 35
DAY 6  Input Tax Credit
(i) Conditions for availing ITC
(ii) Time Limit for Availing ITC
(iii) Blocked credits u/s 17(5)
DAY 7  Input Tax Credit
(iv) Reversal of ITC
a) on Common use of Inputs/ Input services (Rule 42)
b) on Common use of Capital Goods (Rule 43)
(v) Special ITC in case of Banks & Financial Institutions
(vi) Transfer of ITC between assesses
(vii) ITC on goods sent for Job Work
(viii) Input service Distributor (ISD)
DAY 8 Real Estate Sector & its GST Implications
DAY 9  GST Exemptions on
(i) Charitable & Religious Activities
(ii) Recreational Activities
(iii) Agricultural Activities
(iv) Educational Institutions
(v) Hospitals & Other Health care services
DAY 10  GST Exemptions on
(i) Passenger Transportation Services
(ii) Goods Transportation Services
(iii) Banking & Financial Services
(iv) Legal Services
(v) Sponsorship services
(vi) Entertainment Event & Amusement Facilities
(vii) Resident Welfare associations & Other Exemptions
DAY 11 Cancellation of Registration & it’s GST Obligations
DAY 12 E Way bill (Special Aspects)
DAY 13  Accounts & Records under GST
 TDS & TCS under GST
DAY 14 Refunds under GST (10 Categories)