“ 6th Intensive Workshop on Goods & Services Tax (GST) ”
From concepts to expertise……

Session No & Timing

Coverage in Session

Inaugural Session

Chief Guest

Shri ......................

*Under Confirmation

Intrinsic Issues with Concepts of Supply, Business, and Taxable Person

• Definition of Supply and Charging Section
• Difference between various components of Supply
• Legal vs Illegal Supplies
• Negative Supply and its Taxability?
• No Supply & its impact
• Important related Circulars, Notifications, AARs, High Court and Supreme Court Rulings

Session Chairman

Shri Gautam Ray

Former Director General (Audit) Former Joint Secretary
TRU
Chairman

Advisory Committee-GST Council

Session Speaker

Adv. (CA.) Gaurav Gupta

Delhi High Court

Issues in Valuation under GST

• Valuation Provisions, Valuation Rules, & Industry Specific Rules
• Practical Insights including available Case law and Circulars
  • Related Party Transactions,
  • Free Supplies & Cross-Charges,
  • Incentives & Discounts,
  • Credit notes vs Financial Adjustments and
  • Additions to Value (Interest, Late Fees, and Penalties)
  • Reimbursements – Pure Agency vs Ancillary Costs.
  • Barter
  • Job Work - Value of Raw Material supplied by Recipient
• Important related Circulars, Notifications, AARs, High Court and Supreme Court Rulings

Adv Manoj Mishra

Tax Controversy Management Leader

Grant Thornton Bharat LLP

Investigation & Show Cause Notice

• Summons under Section 70
• Significance of Statement during Investigation
• Do's & Don'ts for the Taxpayer and Counsel
• How to Reply to Show Cause Notice
• How to present before adjudicating authority
• Whether DRC01 can be equated with Show Cause Notice
• Role & Power of Adjudicating Authority
• Important related Circulars, Notifications, High Court and Supreme Court Rulings

CA. Ashok Batra

Partner

A K Batra & Associates Chartered Accountants

Chairman

IDT Committee PHD Chamber of Commerce & Industry (PHDCCI)

Renowned Author

Input Tax Credit (ITC) – High Litigation Areas

• Eligibility and Broad areas of Ineligibility
• Formula for reversal of ITC and its practical implementation guidance.
• Ongoing tracking of GSTR 2B / GSTR 2A changes and compliance of Rule 37.
• Role of Invoice Management System (IMS) and its impact, including actions on rejection of Invoice / credit notes.
• Handling of Credit notes when original credit was not availed.
• Internal Controls & Documentations to Prove Sec16(2) Conditions
• Blocked Credits u/s 17(5)
• Construction ITC
• Employee benefits & CSR ITC
• Credit Eligibility: Motor Vehicle related supplies, Works Contract, Construction, P&M, Telecom towers, Leasing.
• ITC Mismatch (Books vs 3B vs 2B)
• Vendor default vs Recipient rights
• GSTR-3B vs 2B mismatch litigation
• Circular-based relaxation vs ground litigation

Adv. Shivam Mehta

Executive Partner

Lakshmikumaran Sridharan attorneys

Need for credit rationalization & Decriminalisation in various areas of GST

CA. Bipin Sapra

Partner - Leader, Indirect Tax & Economic Policy

Ernst & Young

LUNCH (13:15-14:00)

Time of Supply – Issues

• When Tax is paid against Invoices and not at the time of receipt of Advance for Services
• Continuous Supply Contracts
• Interest implications due to timing mismatches
• Departmental Notices & Critical defense Arguments
• Important related Circulars, Notifications, AARs, High Court and Supreme Court Rulings

Adv. (CA) Rakesh Garg

Renowned Author

Place of Supply (POS)

• Difference between POS and Address for Delivery
• Difference between Section 10(1)(a) - Physical movement of Goods and 10(1)(c) – No Physical movement of Goods of IGST Act
• Specific Case Studies of POS for:
  • Travel Industry
  • Hotel & Hospitality
  • Transportation Industry
  • Real Estate and its allied Services (including Renting)
  • Training Services
  • SAAS & IT Industry
  • Exhibitions, Events, Conferences (Physical / Online / Hybrid)
  • OIDAR
• Important related Circulars, Notications, AARs, High Court and Supreme Court Rulings

Adv. (CA) Rakesh Garg

Renowned Author

Intermediary Services & Export of Services

• The Core Legal Issue: Defining an "Intermediary"
• Structural Clarity: CBIC Circular No. 159/15/2021-GST
• The 2026 Legislative Reset: Omission of Section 13(8)(b) and effective date
• Taxability of Intermediary Services provided by Supplier located outside India
• Practical Scenario Analysis
• Important related Circulars, Notifications, AARs, High Court and Supreme Court Rulings

CA. Kulraj Ashpnani

Partner

Dhruva Advisors India

Reverse Charge Mechanism (RCM): Key Disputes and Operational Challenges

• Items covered under Reverse Charge Mechanism (RCM) for Registered Person
• Transactions covered under RCM requiringRegistration & Compliance
• Issues around Directors' Remuneration, Ocean Freight, Import of Services, Barter Transactions, Corporate Guarantee
• Advertising vs Sponsorship
• Security Personnel vs. General Manpower
• Procedural Requirements, Documentation and Record Keeping
• Implication of non-payment or late payment
• Important related Circulars, Notifications, AARs, High Court and Supreme Court Rulings

Session Chairman

CA. Rohit Vaswani

GST Expert & Author Treasurer
Vanvasi Kalyan Ashram Past President, Bhartiya Vitta Salahkar Samiti (BVSS)

CA. Kulraj Ashpnani

Partner

Dhruva Advisors India

Issues in the E-Commerce (ECOM) Industry under GST

• Taxability of transactions in the E-Commerce ecosystem
• Role and responsibilities of E-Commerce Operators
• TCS provisions and related compliances
• Valuation and place of supply challengesReturns & Credit Notes
• Recent judicial developments and departmental views
• Practical issues faced by suppliers selling through ecommerce platforms incl. Mismatch
• Important related Circulars, Notications, AARs, High Court and Supreme Court Rulings

CA. Rajender Arora

President

GST Research Foundation

Vice-President

Sales Tax Bar Association (STBA) Delhi

Issues in Real Estate & Works Contract Industry under GST

• Complex Tripartite Transactions (JV / Collaboration / Revenue Sharing / Area Sharing) – Taxability in hands of each counterparty, ITC Eligibility and Time of Supply Issues
• Taxation of land-linked transactions
• Taxability of Transferable Development Rights (TDRs)
• Valuation Disputes,
• The Commercial vs. Residential Bifurcation
• Valuation & Land Abatement Discrepancies
• RCM on Procurement from Unregistered Vendors
• Cancellations of Booking and reversal of GST on Time-Barred Outward Supply through Credit Note
• Input Tax Credit Restrictions and Reversals, Judicial Battles on Completeness
• Varying Departmental Positions across Jurisdictions.
• Important related Circulars, Notifications, AARs, High Court and Supreme Court Rulings

CA. Manmohan Khemka

Partner

SAMYNK & Co

President

CA Vichar Manch

LUNCH (13:15-14:00)

Technology, AI and Data Analytics in Tax Practice

• Various AI Tools being used by professionals
• Specific AI tools including for Preparation of tax returns, Response to tax department, response to client queries, research on specific topics or matters under examination., identification of arguments and case laws on both side of the issues- need for deep professional review of AI solution under process.
• Showcasing practical demo by select AI tool providers
• Practical case studies and presentation on usage of AI by select Companies and Professionals
• Latest Trends
• Practical Application

CA. Sulabh Gupta

Partner, RiskEvite

CA. Angad P. Singh

Partner,
BICAPS APS & Associates

Taxmann.AI – Meet Your New Legal Ally

• A single platform that combines Taxmann's authoritative content with intelligent tools to handle everything—from research and drafting to document analysis and workow integration.
• Key Features - Ask Bot, Draft Bot, Library, Document Insight, Word Add-in, Redaction Tool
• Practical Application

Taxmann.AI

Delhi Regional Product Specialists

Finalization of Accounts from GST perspective

• Reconciliation of GSTR, Annual Return and Books of Accounts
• Reconciliation Statement under GST
• Reporting of non-reconciliation and possible reasons
• Key learnings from practices in computerized environment – GST Portal Issues
• Tax Audit (Income Tax) – GST Role and Reporting
• GST implications on Inventory write-offs
• Disclosures in Audited Financial Statements on GST
• Reporting under CARO for GST
• Year End adjustment entries and impact on GST

CA. Atul Kumar Gupta

Partner

APRA & Associates LLP

Past President

The Institute of Chartered Accountants of India

Annual Return under GSTR 9 and GSTR 9C

• Practical approach for preparation of GSTR-9 and 9C.
• Key changes in Annual Return reporting over recent years.
• Reconciliation of various figures with Audited Financials
• Additional Annexure / Explanation / Workings to be maintained / filed with GSTR 9C
• Precautions for Preventing Future Queries.
• Aspects to be covered under Voluntary Special GST Audit & Comprehensive Health Check for GST Implementation, Compliance & Documentation

CA. Navya Malhotra

Partner

V K Dhingra & Co.

Chairman

Northern India Regional Council (NIRC)
of
The Institute of Chartered Accountants of India (ICAI)

Complex Issues for GST Practitioners

• Approaches to calculate Exempt supply, aggregate turnover and ITC Reversal
• Specific Issues in refund of ITC- Capital Goods, Input Services
• Departmental Audit & Investigation Challenges
• Technology & Future of GST Compliance
• Various Certificates to be issued by Chartered Accountants under GST- Precautions to be taken

CA. Atul Kumar Gupta

Partner

APRA & Associates LLP

Past President

The Institute of Chartered Accountants of India

Handling of GST Notices, Summons and Departmental GST Audit

• The Legal Framework: Know the Scope of the Threat
• Review & Resolution of Common Data Mismatches
• Supporting Documentation Matrix
• Interplay between Section 73, 74 & 74A and related aspects regarding ITC & Penalty
• Landmark Case Laws for defence
• Draft Point-by-Point Responses
• Other practical outlook, suggestions and inputs.

Adv. (CA.) Anmol Gupta

Advisor

APRA & Associates LLP

Co-Chair
Indirect Tax Committee

All India Chartered Accountants Society (AICAS)

Key Supreme Court rulings in last 9 years that shaped GST law

Adv. Puneet Bansal

Managing Partner

NITYA Tax Attorneys

LUNCH (13:15-14:00)

Inspection (Survey) by Tax Authorities

• Inspection of premises of
  • taxable person,
  • other persons, and
  • of house
• Inspection Vs. Search
• Important related High Court and Supreme Court Rulings

CA. Manmohan Khemka

Partner

SAMYNK & Co

President

CA Vichar Manch

Introduction of GSTAT

• GSTAT Framework and Benches
• Goods And Services Tax Appellate Tribunal (Procedure) Rules, 2025
• Fit Cases for GSTAT
• Other preparations for the Tribunal

Adv. Jai Kumar Mittal

Renowned Author & Writ Expert

GSTAT: Procedure, Strategy and Practical Filing of Appeals

• Walkthrough on how to file an appeal and Pre-readiness Checklist for Documents and Submissions at each stage of filing an appeal.
• Practical Drafting Guidance and applicable forms and formats,
• Procedural Safeguards,
• Common Mistakes to Avoid, and
• Litigation strategy

CA Tushar Aggarwal

Co Founder
TATTVAM GROUP

Co-Chair,
IDT Committee
PHD Chamber of Commerce and Industry

Appellate Jurisprudence and GST

• Maintainability of appeals
• Pre-deposits
• Limitations and Condonation
• Additional evidences
• Question of law
• Appeals qua jurisdictions - sec 74A
• Non appealable orders
• Rectification and doctrine of merger and appeals
• Prayers
• Writ jurisdiction

Adv. Sushil Verma

Senior Attorney
SV Consultants
New Delhi

Valedictory Session

LUNCH (13:00-14:00)