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

Session No & Timing

Coverage in Session

Inaugural Session

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

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

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

• Items covered under Reverse Charge Mechanism (RCM) for Registered Person
• Transactions covered under RCM requiring Registration & 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

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
• - Fake Invoice & ITC Fraud Allegations
  • Burden of Proof: Who Must Prove What?
  • Bona fide recipient protection arguments
  • Défense Weapons: Essential Guidelines, Circulars & Case Laws
• Important related Circulars, Notifications, AARs, High Court and Supreme Court Rulings

LUNCH (13:00-14:00)

Cancellation & Retrospective Revocation of Registration

• - The Core Issue: Retrospective Cancellation Without Specific Reasons/ SCN
• - Impact of Cancellation of Registration of Supplier, on the ITC of Recipient of Goods / Services
• Quick Response Checklist to get an order to Quash a Retrospective Cancellation Notice
• - Important related Circulars, Notifications, High Court and Supreme Court Rulings

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

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, Notifications, AARs, High Court and Supreme Court Rulings

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

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 challenges
• Returns & Credit Notes
• Recent judicial developments and departmental views
• Practical issues faced by suppliers selling through e-commerce platforms incl. Mismatch
• Important related Circulars, Notifications, AARs, High Court and Supreme Court Rulings

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

LUNCH (13:15-14:00)

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

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

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

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.

Statutory Wall: If appeal is not filed within 120 days (90+30)

• Legal Provisions
• Practical Drafting Guidance,
• Strategy: When to go to High Court vs GSTAT
• Importance of Facts vs Law
• How to argue GST cases effectively

LUNCH (13:00-14:00)

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

Search, Seizure & Recovery

• Search: Approach, Powers, Limits, Challenges and rights of taxable persons
• Seizure: Approach, powers, limits and rights of taxable persons
• Offences by individuals – approach and remedies
• Offences by companies – approach and remedies
• Compounding of Offences – Eligibility & Strategy
• Summons – nature of power, refusal to attend, representation by AR, refusal of service and nature of statements
• Prosecution: Power and Limits
• Proceedings involving offense – Inapplicability of Limitation Act, Simultaneous proceedings, malicious proceedings, bail/ bonds
• Pre-emptive measure – Legal remedies
• Tax Recovery: Approach, Powers, Limits & Rights of taxable person
• Garnishee Proceedings – Remedies of Noticee
• Payment of tax in Instalments
• Important related High Court and Supreme Court Rulings

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

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

Valedictory Session

LUNCH (13:00-14:00)