Goods and Services Tax (GST) Advanced

Valuation rules

Valuation under GST (including free of cost supplies, barter, employer-employee relationship)

Zero rated and Exemption under GST

eligibility of input tax credit, i.e., availment and utilization – expansion of the definition in the light of recent amendments

E-Way Bill for Transport of Supply

Practical issues faced by the industries

Accounting procedure and records to be updated under GST Legislation

GST on SEZ/ EOU

Deemed export benefits and impact on export incentives like Service exports from India Scheme (SEIS)

Export promotion capital goods(EPCG)

Advance authorization scheme(AAS)

Merchandise exports from India Scheme(MEIS)

Provisions of Demand and Recovery under GST i.e. Determination of tax not paid, Tax short paid, Tax erroneously, ITC wrongly availed/utilized or any other misstatement of facts.

Examination of records, returns and other documents maintained by a taxable person

Audit approach to be followed under GST and touch base upon changes in the Form 3CD from GST perspective

Self Assessment

Provisional Assessment

Scrutiny of Returns

Assessment of Non-Filer of Returns

Assessment of unregistered persons

Summary Assessment in special cases

refund claims available under the GST legislation along with relevant procedure and documentation requirements for filing refund claims

General Penelties, Seizure, Arrest detention and Procution in respect of offences under GST Law

E-Commerce Operator

Liability to Pay

Non-Resident Tax Payer

Tax Planning In GST