BSE BrochureCertificatecourse GST
BSE BrochureCertificatecourse GST
BSE BrochureCertificatecourse GST
REGISTRATION
The Members and Professional programme students interested to
apply for the course shall apply online through www.icsi.edu.
The members and Professional programme students will be
enrolled on rst come rst served basis. The minimum batch size
will be 40 participants.
FEE STRUCTURE
Registration Fee (One time): Rs. 7,500/- inclusive of GST. The fees
will be paid online.
COURSE STRUCTURE
The certicate course in GST is an advanced level course and shall
test a candidate's knowledge of various concepts of GST.
The online live session shall be recorded and the recording shall be
made available to the participants in 5 working days post the
session is conducted. However, the same will not be considered for
marking attendance.
EXAMINATION/ASSESSMENT
An online test will be conducted at the end of the course comprising of
multiple choice or short questions. The passing criteria will be 50%.
In case the participant is unable to qualify the online test in his/her
rst attempt, he/she will be given two more attempt(s) to appear
and qualify the online test in subsequent batch(es) of the course.
Non appearance at the examination shall also be counted as an
attempt.
There will be no separate examination fee.
CERTIFICATION process
The candidates successfully completing the l Refunds under GST
Course shall be awarded a Certicate to that l E-Way Bill Mechanism
effect in the appropriate form by ICSI jointly l ASP/ GSP
with BSE Institute Limited.
Special Dispensation
COURSE CONTENTS l Exports (including Deemed Exports) and
Background and Basic Principles of GST Law Imports under GST
l Journey of GST in India l Brief Discussion on Customs and FTP
l Constitutional mandate and Legislative l SEZ and EOUs – related provisions under
Framework GST
l Important denitions l Input Service Distributor (ISD)
l Levy under GST l Job-Work provisions
l Distinction between Goods and Services l Audit under GST
l Incidence of Tax – Supply
Advocacy Areas
GST – Operational Scheme l Demand proceedings
l Place of Supply l Penal provisions
l Time of Supply l Appeals
l Valuation l Recovery proceedings
l Reverse Charge Mechanism l Advance Ruling mechanism
l Litigation Basics – Drafting of SCNs/
GST – Operational Scheme & Procedural Appeals, Appearance, etc.
Aspects
l Input Tax Credit mechanism Miscellaneous Areas
l Registration under GST including types (to l Transitional Provisions
cover Non Resident & Casual Person) l Exempted Goods and Services
l Unregistered person l Anti-Proteering
l Composition Scheme l TDS/TCS Provisions
l Tax Invoice, Credit and Debit Notes and l Sector specic Issues (Construction,
similar documents Logistics, E-Commerce and Banking)
l Accounts & Records l Selective Advance Rulings/ Judicial
Pronouncements
Special dispensations l Role of Company Secretary in GST
l GSTN Portal - overview l Sum-Up
l Returns under GST – Preparation and Filing