GST- Goods & Services Tax- By CS Chandra Accountants - (Indirect Tax)
Basic of GST Overview of Model GST Law
- Principles
- Important Definitions. (Section 2)
- Why GST is Necessary?
- Impact of GST.
- Benefits/ Demerits.
- Different Rates of GST.
- FAQ
GST Migration and Registration under Model GST Law with GST Rules & Formats
- Migration of Existing Dealer
- Registration Structure under GST
- Persons required to be registered
- Process of Registration.
- Amendment in Registration.
- Cancellation of Registration.
- Forms for GST Registration
- GST REG-01- Application.
- GST REG-02- Acknowledgement.
- GST REG-06- Certificate.
- REG-01 to REG-30
- FAQ
Returns Under GST Section (37-48) with GST Rules & Formats
- Definition & Important Notes to Return.
- Types of Returns. (Annual Return, First Return, Regular Return)
- Notice to Return Defaulters.
- Levy of Late Fee.
- Goods and Services Tax Practitioners
- Various Return Form
- e. GSTR-I, II ,III, 3B
- FAQ
Refunds – Section 54-58 with GST Rule
- Refund of Tax (Section-54)
- Refund in Certain Cases (Section-55)
- Interest on Delayed Refunds (Section-56)
- Consumer Welfare Fund (Section-57)
- Utilization of Fund (section-58)
- FAQ
Input Tax Credit – Section 16-21 with GST Rules
- Eligibility & Conditions for taking ITC (Section-16)
- Block Credit (Section-17)
- Availability of Credit in Special Cases (Section-18)
- ITC for Job Work (Section-19)
- ITC Distribution by ISD (section-20)
- FAQ
Electronic Commerce in GST – Section 52
- Definitions
- Collect of Tax at Source – E Commerce
- FAQ
Job Work & Composition Levy in GST
- Special Provision for Job Worker
- Composition Levy Section 10
- Quarterly Return for Compounding Taxable Person GSTR-4
- FAQ
Other Topics – with GST Rules & Formats
- Payment of Tax, Interest, Penalty and other charges Section 49
- Interest on delayed payment of tax Section 50
- Tax Deduction at source Section 51
- Tax Invoices Section 31
- Time and Value of Supply Section (12-15) Chapter IV
- Transitional Provisions Section (139-142) Chapter XX
- FAQ
Government to Roll out E-way Bill
- Identify E-Way Bill Generation Scenarios Under GST
- Identify -various movements which take place on daily basis
- Sale, purchase – goods sent for repairs, job work, sales return, purchase return, imports and exports
- Transactions with unregistered dealers etc.
- Fix Responsibility Fore-Way Bills
- Agreements with business participants on roles/responsibilities
- Updating E-Way Bill in case of change in conveyance
- Breakdown of conveyance
- Expiry of validity of E-Way Bill
- Return of goods from customer premises without acceptance, etc.
- Obtain GST Registration Number
- Prerequisite for generation of E-Way Bill
- ID From Transporters
- Transporter ID needs to be available before goods are dispatched
- Update Pin Codes
- Pin codes are mandatory field in E-Way Bill formats
- Generation login id password on E-Way Bill portal
- Assess Personnel Requirement For Generation E-Way Bills
- Assess Personnel Requirement For Generation E-Way Bills
- Manpower which will require to undertake E-Way Bill compliances
- Additional manpower particularly for initial few months till system stabilizes
- Stay updated with developments in E-Way Bill
- FAQ released by the government
- Regular updates from government
Batch Timings
| Monday to Friday | 10:00|12:00|2:30|4:30 |
| Saturday & Sunday | 10:00|12:00|2:00|4:00 |