1. Certificate Course on GST
Taxation Committee
In Pursuit of Professional Excellence
Certificate Course on GST

2. About The Institute
The Institute of Cost Accountants of India (ICAI) is a premier professional body of Management Accountants in the country established on 28th May, under the Cost and Works Accountants Act, 1959 enacted by the Parliament to regulate the profession of Cost and Management Accountancy in India.
Statutorily Recognized by the Parliament in 1959 – as The Cost & Works Accountants of India (ICWAI). The ICWAI is recognized by the Parliament as The Institute of Cost Accountants of India (ICAI), w.e.f. 1st Feb,
Largest Cost & management body in Asia. Second Largest Cost & Management Accounting body in the world. 4
Over the years the Cost and Management Accountancy profession has registered a tremendous growth and has occupied a prominent role in our economy and society. The Institute has more than 5,00,000 students and more than 70,000 qualified members contributing to Indian Industries providing relevant and appropriate professional accounting services. 5

3. International Membership of the Institute
Global Accreditation: The Institute is a Member of :
The International Federation of Accountants (IFAC)
The Confederation of Asian and Pacific Accountants (CAPA)
The South Asian Federation of Accountants (SAFA)
National Foundation for Corporate Governance (NFCG)
Federation of Indian Chambers of Commerce and Industry (FICCI)
Confederation of Indian Industry (CII) and
The Associated Chambers of Commerce and Industry of India (ASSOCHAM)
The Institute, as a leader in the field of accountancy in the South Asian Region, is also imparting training to accountants from overseas countries.

4. Course Objective
GST (Goods & Services Tax) is a major tax reform in the Country and is a game changer. There has been a paradigm shift in the Indirect Tax structure with the GST rollout w.e.f 01st July As a professional, it is imperative to understand and assimilate the new taxation structure, associated compliances and the changes in business processes emanating there from.
With this intention in the backdrop, a course module on GST has been planned so as to upgrade the knowledge level of our members & professionals in a structured and practical oriented manner.
Institute has two fold expectations from this course, first the GST concepts and implementation has to be understood in a simple way by professional colleagues, so that the same can be passed on to the business houses, traders and other such concerns having GST impact in their respective locations.

5. Course Eligibility Qualified Cost & Management Accountants.
Other Professionals
Executives from Industries
GST Practitioners
Students who are either CMA qualified or pursuing

6. Course Duration, Fees, Examination and other Modalities
Course Duration: 72 hours
Classroom Sessions on Saturday - 2 Hrs & Sunday - 4 Hrs/ Online classes - Anytime
Online Registration: Sept - October, Assessment: Online mode
Course Fee: Rs. 10,000 + GST and Examination Fee Rs GST.
20% discount for the Members and Final pursuing students of the Institute.
Special Discount for Corporates
For number of employees 5 – 10 , discount is 15%
For number of employees more than 10 , discount is 20%
Award of Certificate: Candidates with at least 70% attendance in the case of classroom session and passing the online examination will be awarded a Certificate by the Institute. No
Study Materials & Mock test module to be provided to all participants
Experienced faculties from Industry and practice

7. Places for Classroom Learning
Classes will be held on Saturday & Sundays at the following locations -
North
South
East
West
Delhi
Noida
Kolkata
Bhubaneswar
Ranchi
Muzaffarpur
Mumbai
Pune
Ahmedabad
Baruch
Chennai
Hosur
Bangalore
Coimbatore
Hyderabad
Mysore

8. Detailed Course Contents
Chapt.
Topic
Contents 1
Constitutional Background of GST, Concepts of GST & Definitions in GST.
Existing Indirect tax subsumed in GST
Goods outside the purview of GST
Dual model of GST
Fundamentals regarding SGST, CGST, IGST, UTGST
Definitions under CGST, IGST with cases. 2
Taxable event, Time of Supply and Place of Supply, Composite & mixed supply, non-taxable supply, exempt supply, works contract, exempted supply.
Meaning of Supply
Scope of supply under Schedule-I, II, III
Composite Supply, Mixed Supply
Power of Govt. to grant exemption.
Composition Levy, Composition Rule, Persons not eligible for Composition Scheme.
Time of supply of Goods and Services. 3
Classification, HSN, SAC
Classification of Goods and Services (HSN).
Service Accounting Code (SAC) 4
Valuation under GST, Valuation rule
Interstate Supply, Intra State Supply, (i.e. Sec-7 up to Sec-12 of IGST Act).
Transaction value (Sec-15).
Exclusion and inclusion in transaction value.
Valuation Rules.
Valuation w.r.t. free supply, captive consumption etc.

9. Detailed Course Contents
Chapt.
Topic
Contents 5
Input Tax Credit
Eligibility and condition for availing Input tax credit.
Apportionment of credit.
Reversal of credit (Different situations)
Adjustment of Credit.
Credit in case of Job work.
Manner of recovery of credit.
Special circumstances of availing credit 6
Basic Procedures- Registration, Invoice, Bill of supply, E way Bills etc.
Persons liable for registration.
Persons not liable for registration.
Deemed registration.
Casual taxable person.
Amendment of registration.
Cancellation of registration.
Revocation of registration. 7
Records and Returns
A. Records:
Tax Invoice, Bill of supply, Debit note, Credit note.
CGST rules on invoice.
 B. Accounts and accounting entries:
Sample list of accounting entries.
C. Returns:
Types of return on the basis of CGST return rule.
Annual return u/s – 44.
Final return u/s – 45.
Return related rules.

10. Detailed Course Contents
Chapt.
Topic
Contents 8
Zero Rated Supplies , Imports and Exports
Zero rated Supply.
GST w.r.t Import i.e. CVD, SAD.
GST w.r.t Export. 9
Payment and Refunds
List of Forms.
Procedures.
Payment of Tax.
Payment of Interest and Penalty.
TDS, TCS etc.
Refund of GST u/s- 54. 10
Assessment
Self Assessment u/s- 59
Scrutiny of Return u/s- 61
Provisional Assessment u/s- 60
Assessment of non registered person u/s- 63
Summary Assessment u/s- 64 11
Audit
Audit by tax authorities u/s- 65.
Special Audit u/s- 66.
CGST rules on Audit.
Role of Cost and Management Accountants.

11. Detailed Course Contents
Chapt.
Topic
Contents 12
Demands
Tax paid in excess / less.
Tax paid erroneously.
Tax collected and not paid to Govt.
Recovery of tax.
Demand and recovery rules. 13
Adjudication and appeal
Appeal to Appellate Authority under different situations ( U/S- 107 to 118)
Revisional Authority.
Appellate Tribunal.
Appeal to High court / Supreme Court 14
Penalties and Prosecutions
Penalty provision u/s- 122 to 138 along with Cognizance upto compounding of offence. 15
Advance Ruling
Authority of Advance Ruling.
Procedures u/s- 96 up to 106.

12. Detailed Course Contents
Chapt.
Topic
Contents 16
Job Work
Job work procedure u/s- 143 along with Cases. 17
Anti profiteering
Detail provisions u/s- 171 with cases. 18
Miscellaneous Provisions
Reverse charge.
Electronic Commerce Operator. 19
Case studies on specific Chapters involving real life scenarios
Compliance procedure.
Other miscellaneous topics u/s- 144 up to 170

13. Contact for any queries further
THE INSTITUTE OF COST ACCOUNTANTS OF INDIA - HQ 12, Sudder Street, Kolkata –
Tax Research Department
Phone: , / Website:
Delhi Office 3 ,Institutional Area Lodhi Road ,New Delhi
Phones: , /57/58
Hyderabad - Center for Excellence & Advance Studies Plot 35, Financial District, Nanakaramguda Village, Gachibowli Phone:
Special Crash Course for the Corporates –
For details contact:

14. Thank You