Certicate Course

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FORUM OF INDIA’S CHARTERED ACCOUNTANT FIRMS
14 Hours of Intensive Learning
14 Technical Sessions - 2 Days

All India Chartered Accountants Society (AICAS)

CFO World and Forum of India’s Chartered Accountant Firms (FICAF)

th
5 WORKSHOP ON GOODS & SERVICES TAX
Day, Date and Time Venue
4th and 5th August 2023 India International Centre,
Friday & Saturday Annexe Building, Lecture Hall-II,
2 PM to 9 PM 40, Max Mueller Marg, New Delhi

THE COMPREHENSIVE REFERESHER CERTIFICATE COURSE ON

GOODS AND SERVICES TAX
A Comprehensive Refresher Course / Workshop on Goods and Services Tax are being conducted spread over 2 days with
the active participation of eminent speakers and professionals. The main thrust is to carry out an in depth study of the
basic concepts, critical issues and their practical applications of the laws, rules and regulations, recent developments and
case laws relating to goods and services tax including planning.

Convenor Co-Convenor Limited to 100 Registrations on First Come First Serve Basis
For 5th GST Workshop Basic GST Total
Fee Per Delegate 2,542 458 3,000
More than 5 participants from 2,331 419 2,750
same organisation
(Fee Per Delegate)

CA Manmohan Khemka CA Rajesh Jain CA Rahul Kant CA. Vaibhav Jain 5th GST + 2nd FEMA Workshop Basic GST Total
+91 98100 64427 +91 98114 40043 +91 98101 72936 +91 97113 10004
Fee Per Delegate 4,237 763 5,000
Advisor Member More than 5 participants from 3,814 686 4,500
same organisation
(Fee Per Delegate)

*Alternative Attendee / Replacement Permitted

CA Praveen Sharma CA Pramod Jain CA Rishabh Sawansukha CA Rajat Mohan
+91 98100 11802 +91 99110 73867 +91 98734 16002
With Best Regards,
For AICAS, CFO World & FICAF
without additional costs.
Lunch at 1:30 PM
High Tea at 5:45 PM
+91 99100 44223
Please conrm your kind participation by lling
Google Form Link given below. Please also send
Fee on following bank details and update info in
Google Form

Click Here to Register

CA Vinod Jain CA Pramod Kapur CA. Anil Sharma CA. Vaibhav Jain
Founder President Vice President General Secretary
+91 98110 40004 +91 98107 30568 +91 98113 20203 +91 97113 10004 FOR “ONLINE PAYMENT / DIRECT DEPOSIT CHEQUE”
NAME: ALL INDIA CHARTERED ACCOUNTANTS SOCIETY
For any queries please connect with
BANK: CANARA BANK, NEHRU PLACE BRANCH
Ms. Priyanka Saini at aicas.cfo@gmail.com A/C NUMBER: 0390101082618
or 9718933838 / +91124 4786200 IFSC CODE: CNRB0000390

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PROGRAMME SCHEDULE
Day 1 – 4th August 2023, Friday
Registration & Lunch - (1:00 p.m. to 2:00 p.m)
Session No &
Coverage in Session Speaker
Timing
Session I Inaugural Session
2:00pm to 2:15pm
Session II Intrinsic Issues in the Concepts of Supply,
2:15pm to 3:45pm
Business, Taxable Person and Valuatio
Ÿ Difference between various components of Supply
Ÿ Precautions needed to establish genuinity of Supply
Ÿ Sales Return – Adverse Impact of Issuing Supply
Invoices instead of Debit Note
Ÿ Exemptions under Reverse Charge Mechanism Adv (CA) Rakesh Garg
Senior Partner,
Ÿ Can the GST under Reverse Charge paid after 30th SAR LEGAL, Advocates &
November of next nancial year, be availed as Input ? Consultants
New Delhi
Ÿ Consideration vs. Value
Ÿ Interplay between Section 15 and Valuation Rules
Ÿ Facilities provided to receive a supply Whether
Consideration?
Ÿ Issues in Post Supply Discount or incentives and
Linking with Credit Notes
Ÿ Concept of Pure Agent vs taxability of
Reimbursements vs expenses incurred, or supplies
provided by the buyer of Services or goods
Ÿ GST on Personal Guarantees, Corporate Guarantees,
Usage of Common Brand, etc
Ÿ Important related AARs, High Court and Supreme
Court Rulings

Session III Critical Issues in Supply

3:45pm to 4:30pm Ÿ Types of Supply (Composite and Mixed Supply) and
Classication Methodology
Ÿ Intermediary Supply – Classication, Litigation, and
Refund
Ÿ Important related AARs, High Court and Supreme
Court Rulings Adv (CA) Puneet Agrawal
Senior Partner,
ALA Legal,
Advocates & Solicitors
New Delhi

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PROGRAMME SCHEDULE
Day 1 – 4th August, 2023 (Friday) - Contd.
Session No &
Coverage in Session Speaker
Timing
Session IV Cross Charge and Input Service Distributor
4:30pm to 5:15pm
(ISD)
Ÿ Concept of ISD in GST and its relevance
Ÿ ISD Vs. Cross Charge : suitability in different cases
Ÿ Cost Allocation within same PAN or to other PAN and
Taxability
Ÿ Taxability of HO vs Marketing Ofce
Ÿ Case Study on ISD vs Cross Charge CA Manmohan Khemka
Ÿ Identication of point of Supply within same company Partner
Samynk & Co
Ÿ Issues & Limitations of ISD registration
Ÿ Important related AARs, High Court and Supreme
Ÿ Court Rulings

Tea with Snacks (5:15 pm - 5:45 pm)

Session V Writ Jurisdiction under GST
5:45pm to 6:30pm Ÿ Absence of GST Tribunal – What Matters can be taken
to writ jurisdiction and related strategy
Ÿ Coercive Action by Department – Writ Defense
Ÿ Cancellation of Registration
Ÿ Impounding of Books and Records Adv (CA) Jai Kumar Mittal
Ÿ Blocking of ITC Ledger Advocate,
Supreme Court of India,
Ÿ - Alternative Remedies to be exhausted before a New Delhi
maintainable writ can be led.
Ÿ Case Study
Ÿ Important related AARs, High Court and Supreme
Court Rulings

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FORUM OF INDIA’S CHARTERED ACCOUNTANT FIRMS
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FORUM OF INDIA’S CHARTERED ACCOUNTANT FIRMS

PROGRAMME SCHEDULE
Day 1 – 4th August, 2023 (Friday) - Contd.
Session No &
Coverage in Session Speaker
Timing
Session VI Input Tax Credit
6:30pm to 9:00pm Ÿ Basic Understanding of Concept of Input Tax Credit
Ÿ Key Conditions for Availment of ITC
Ÿ Practical Issues Including which Input should not be
taken and which are to be surrendered (at what stage)
along with Implications
Ÿ Issues in Revival of ITC claim successfully - when and
how including
Adv. Shivam Mehta
Ÿ implication of settlement of underlying payment on Executive Partner
arbitration or court judgement or Lakshmikuma ran &
Sridharan
Ÿ late ling of GSTR1 and/or GSTR3B by Supplier or
Ÿ Material amounts payable on milestones or
satisfaction
Ÿ Part receipt of Goods, Services received in part/ lots,
Ÿ Relevance of receipt of goods under deemed service
transaction,
Ÿ Payment of invoices within 180 days and
businessconcept of Credit Period,
Ÿ Effect of discount and settlement, SD & ED
deductions,
Ÿ Computation of D2 (in Rule 42) whether mandatory?
Ÿ Credit eligibility: Festival expenses, business giftitems,
Job Works
Ÿ Credit Eligibility: Motor Vehicle related supplies, Works
Contract, Construction, P&M, Telecom towers.
Ÿ Key issues in rule 43 (not annual review) and rule
42(approach to annual review of multi-year supplies)
Ÿ ITC Reversal for non-payment of tax by supplier rule
37A
Ÿ how to take credit of GST paid under protest or
voluntarily at time of survey or search
Ÿ Taxability on Cancellation Charges of Hotel Bookings,
Flight Ticketing etc -Rate and Implications
Ÿ ITC Eligibility and Planning in Rentable Assets like
Shopping Mall, Commercial Buildings, Hotels etc.
Ÿ GSTR2A Matching for 2017-18 and 2018-19
Ÿ Important related AARs, High Court and Supreme
Court Rulings

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FORUM OF INDIA’S CHARTERED ACCOUNTANT FIRMS

PROGRAMME SCHEDULE
Day 2 – 5th August, 2023 (Saturday)
Lunch - (1.30 p.m. to 2.00 p.m.)
Session No &
Coverage in Session Speaker
Timing
Session VII Place of Supply – Critical Issues
2:00pm to 4:00pm Ÿ Difference between POS and Address for Delivery
Ÿ Difference between Section 10(1)(a) and 10(1)(c) of
IGST Act
Ÿ Constructive delivery
Ÿ Specic Case Studies of POS for:
Ÿ Travel Industry
Ÿ Transportation Industry
CA Bimal Jain
Ÿ Real Estate and its allied Services (including Founder & Managing Partner
Renting) A2Z Taxcorp LLP

Ÿ Training Services
Ÿ IT Industry
Ÿ Exhibitions, Events, Conferences (Physical / Online
/ Hybrid)
Ÿ OIDAR (IT Enabled or digital delivery)
Ÿ Important related High Court and Supreme Court
Rulings

Session VIII Finalization of Accounts from GST

4:00pm to 5:00pm
perspective
Ÿ Disclosures in Audited Financial Statements on GST-
Ÿ Reporting under CARO for GST
Ÿ Year End provisions, corrections and related
adjustment entries and impact on GST
CA Atul Gupta
Ÿ Reconciliation of GSTR, Annual Return and Books of Past President, The Institute of
Accounts Chartered Accountants of India

Ÿ How to present the Reconciliation Statement under Senior Partner,

GST Annual Return APRA & Associates LLP

Ÿ Reporting of reconciliation and variation reasons

Ÿ Key learnings from GST related practices in
computerized environment and precautions to be
taken
Ÿ Tax Audit (Income Tax) – GST Reporting impact

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FORUM OF INDIA’S CHARTERED ACCOUNTANT FIRMS
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FORUM OF INDIA’S CHARTERED ACCOUNTANT FIRMS
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FORUM OF INDIA’S CHARTERED ACCOUNTANT FIRMS

PROGRAMME SCHEDULE
Day 2 – 5th August, 2023 (Friday) - Contd.
Session No &
Coverage in Session Speaker
Timing
Session IX Complex Issues for GST Practitioners &
5:00pm to 5:40pm
Annual Return under GSTR 9 and GSTR 9C
Ÿ Approaches to calculate Exempt supply aggregate
turnover and ITC Reversal
Ÿ Identifying Fixed establishment for Supplier of Service
Ÿ Refunds under Various Categories – Practical
Problems and Litigations CA Nimisha Chaudhary
Director
Ÿ Specic Issues in refund of ITC- Capital Goods, Input BSR & Co LLP
Services Gurugram
Ÿ Various Certicates to be issued by Chartered
Accountants under GST- Precautions to be taken
Ÿ Reconciliation of various gures with Audited
Financials
Ÿ Importance of Reconciliation of Branch Trials and state
wise GSTR 9
Ÿ Additional Annexure / Explanation / Workings to be
enclosed with GSTR 9C – advisability

Tea with Snacks (5:40 pm - 6:00 pm)

Session X Tax Policy: Way Forward
6:00pm to 6:30pm Ÿ Recent Trends in GST Tax Policy
Ÿ International Trends
Ÿ Key Learnings

CA Pratik Jain
Partner
Price Waterhouse & Co LLP
Gurgaon

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FORUM OF INDIA’S CHARTERED ACCOUNTANT FIRMS
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FORUM OF INDIA’S CHARTERED ACCOUNTANT FIRMS

PROGRAMME SCHEDULE
Day 2 – 5th August, 2023 (Friday) - Contd.
Session No &
Coverage in Session Speaker
Timing
Session XI Critical Issues in Fake Supply, E-Invoicing
6:30pm to 7:00pm and E-Way Bill
Ÿ Lessons to be Learnt: Safeguards and Evidences to
prove genuineness of transactions
Ÿ Role of Articial Intelligence (AI) and Big Data
Analytics by Government, sharing of info by others
Ÿ Integration & Cross verication between NHAI, State
Toll Gates, Invoice and E-Way Bill Records CA Vaibhav Jain
Ÿ Key issues in alleged Fake Invoicing and Fake Supply Partner
Mehra Goel & Co
Ÿ Case Study New Delhi
Ÿ Penal consequences & Journey of Litigation
Ÿ Important related AARs, High Court and Supreme
Court Rulings

Session XII Inspection (Survey) by Tax Authorities

7:00pm to 7:30pm
Search, Seizure & Recovery
Ÿ Inspection of premises of
Ÿ taxable person,
Ÿ other persons, and
Ÿ of residential house
Ÿ Inspection Vs. Search
Ÿ Search: Approach, Powers, Limits, Challenges and CA Manoj Mishra
rights of taxable persons Partner
Grant Thornton Bharat LLP
Ÿ Seizure: Approach, powers, limits and rights of taxable New Delhi
persons
Ÿ Offences by individuals – approach and remedies
Ÿ Offences by companies – approach and remedies
Ÿ Compounding of Offences – Eligibility & Strategy
Ÿ Summons – nature of power, refusal to attend,
representation by AR, refusal of service and nature of
statements
Ÿ Prosecution: Power and Limits
Ÿ Proceedings involving offense – Inapplicability of
Limitation Act, Simultaneous proceedings, malicious
proceedings, bail/ bonds
Ÿ Pre-emptive measure – Legal remedies
Ÿ Tax Recovery: Approach, Powers, Limits & Rights of
taxable person
Ÿ Payment of tax in Instalments
Ÿ Important related High Court and Supreme Court
Rulings

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FORUM OF INDIA’S CHARTERED ACCOUNTANT FIRMS

PROGRAMME SCHEDULE
Day 2 – 5th August, 2023 (Friday) - Contd.
Session No &
Coverage in Session Speaker
Timing
Session XIII Major controversies in GST regime
7:30pm to 8:30pm Ÿ Disputed Classications
Ÿ Cross-charge vs. ISD
Ÿ Discounts & Incentives
Ÿ Schemes & FOC supplies
Ÿ Waste/scrap left with Job Worker
Ÿ Liquidate damages Adv (CA) Puneet Bansal
Managing Partner,
Ÿ Employee recoveries Nitya Tax Associates
Ÿ Secondment New Delhi

Ÿ Personal & corporate guarantee

Ÿ ITC related disputes
Ÿ Important related AARs, High Court and Supreme
Court Rulings

Session XIV Major Supreme Court Judgements –

8:30pm to 9:00pm
Lessons Learnt
Ÿ Judgements which can be used in Most Common
Situations
Ÿ Defense through Revenue Neutral Technical Default
Related Judgements
Ÿ Writ Petition under GST pending formation of Adv Sushil Verma
Senior Attorney
Appellate Tribunals SV Consultants
Ÿ Key Judgements as Grounds of Defense at New Delhi

Investigation Stage and at Appellate Stage

9:00pm to 9:10pm Valedictory Session

2nd WORKSHOP ON
Limited to 100 Registrations on First Come First Serve Basis
FOREIGN EXCHANGE
Please conrm your participation in link given below.
MANAGEMENT ACT (FEMA)
Click Here to Register
st nd
Upcoming & Past Events http://aicas.in/event.html 1 & 2 Sept. 2023 (Fri & Sat)
AICAS1989 2 PM to 9 PM
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FORUM OF INDIA’S CHARTERED ACCOUNTANT FIRMS
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