SECTION A: GOODS AND SERVICES TAX ACT AND RULES

Module 1. Supply under GST - A Refresh 1.1 Introduction 1.2 Case Studies and Illustrations on Supply - Taxable, Non-taxable, Exempted, Deemed Supplies, Reverse Charge 1.3 Notifications on Exempted Supplies 1.4 Important Circulars covering Clarifications on Supply 1.5 Analysis of Key Advance Rulings

Module 2. Time of Supply (Advanced) 2.1 Introduction 2.2 Domestic Transactions including Reverse Charge 2.3 International Transactions including Reverse Charge 2.4 Case Studies / Analysis of Advance Rulings

Module 3. Place of Supply 3.1 Supplies in Territorial Waters 3.2 Detailed discussion on Place of Supply Provisions 3.3 Place of Supply- OIDAR Services 3.4 Case Studies and Illustrations on Place of Supply

Module 4. Valuation (Advanced) 4.1 Introduction 4.2 Related Party Transactions 4.3 Distinct Person Transactions 4.4 Specific Valuation Rules 4.5 Case Studies and Illustrations on Valuation 4.6 Key Advance Rulings

Module 5. Input Tax Credit (Advanced) 5.1 Introduction 5.2 Specific Provisions on Input Tax Credit 5.3 Case Studies and Illustrations on Input Tax Credit including Job Work, Input Service Distributor

Module 6. Zero Rated Supplies and Deemed Exports

Module 7. TDS & TCS under GST

Module 8. E-way Bill 

Module 9. GST Refunds - Inverted Duty Structure and Zero Rated Supplies

Module 10. GST Returns  10.1 Introduction 10.2 Specific Provisions - Monthly Returns, Matching, Reversal and Reclaim of Input Tax Credit 10.3 Annual Return, Final Return 10.4 Penal Provisions for Return Filing

Module 11. Accounts and Records

Module 12. GST Annual Return and GST Audit Return 12.1 Key Points for GST Annual Return and GST Audit 12.2 Approach for GST Audit- Audit Plan, Checklists, Methodology, Management Representations, Reconciliations 12.3 Case Studies and Illustrations

Module 13. Transition to GST (Transitional Provisions)

Module 14. Dispute Resolution Mechanism under GST  14.1 Demands 14.2 Assessment and Appeals 14.3 Advance Ruling 14.4 Offences and Penalties

Module 15. Inspection, Search, Seizure, Arrest and Prosecution

Module 16. Anti-profiteering 16.1 Provisions 16.2 Key Rulings

Module 17. Walkthrough of GSTN Portal

SECTION B: CUSTOMS ACT AND RULES 

Module 18. Valuation and Related Party Transactions 18.1 Valuation of Imported and Exported Goods

Module 19. Customs Procedures - Baggage & Courier / Post  19.1 Provision regarding Baggage

Module 20. Manufacture in Bond

Module 21. Duty Drawback

Module 22. Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 

Module 23. Remission of Duties 

Module 24. Refund 

Module 25. Trade Facilitation Measures 

Module 26. Export Promotion Schemes under Foreign Trade Policy  26.1 Merchandise Exports from India Scheme (MEIS) 26.2 Service Exports from India Scheme (SEIS) 26.3 Advance Authorization Scheme 26.4 Duty Free Import Authorization (DFIA) Scheme 26.5 Export Promotion Capital Goods Scheme (EPCG) 26.6 New Scheme: RODTEP 26.7 EOU, EHTP, STP & BTP Schemes 26.8 Deemed Exports

Module 27. Special Economic Zone Scheme (with Amended SEZ Rules)