GOVERNMENT OF KARNATAKA
Department of Commercial Taxes
TRAINING PROGRAMME SCHEDULE FOR
“ACCT PROBATIONERS”
4th TO 23rd DECEMBER 2017
BASIC COMPREHENSIVE INDUCTION COURSE (BCIC)
VENUE
FISCAL POLICY INSTITUTE (FPI)
BENGALURU
2
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
3rd December
2017 Sunday
1700 – 2130 Reporting & Registration Hostel Reception
4th Dec. 2017
0600 – 0700 Yoga Session [on all days] Hostel/Admin Block S G Patil
4th December
2017
Monday
0930 Report for Inauguration Board Room
0945 – 1100 Inauguration followed by group photograph Board Room-
Krishna
- Portico
1100 – 1115 Short Break
1115 – 1230 Evolution of GST Law
Milestones in evolution of GST Law
101st Constitutional Amendment Act
Different Committees/Groups in
drafting of GST Law
Passing of CGST Act/SGST
Acts/Compensation Act
KGST Act-2017
Board Room-
Krishna
Ritvik Pandey, IAS,
Secretary (B &R)
Govt. of Karnataka
1230 – 1315 Entry Test (Online) Manthana- 2 &3 Course Director
3
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
1315 – 1400 Lunch Guest House Dining
Hall
1400 – 1515 Overview of GST
Introduction: GST A Game Changer
Salient Features of GST
GST and Centre–State Financial
Relations
GST implications and Challenges on
Indian Economy
Board Room-
Krishna
B.V.Ravi
Addl. Commissioner of
Comml. Taxes(H.Q-1)
CTD Bengaluru.
GST Implementation and Challenges
Migration of Dealers
Training of Officers and Staff
Training of Professionals
Outreach activities and its impact
Government’s Role in Outreach
Activities
Change Management
1515 – 1630 Salient features of SGST Act, CGST Act,
IGST Act and Compensation Act
CGST & SGST Acts- Common
features
IGST Act – Relevance and
implications
Compensation Act- Background and
Purpose
Board Room-
Krishna
Dr. M.P. Ravi Prasad
JCCT(VIG) CTD
Bengaluru
4
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
Salient Features of Compensation
Act- Its implication to Karnataka
State
1630 – 1645 Coffee/Tea Break Ground Floor Pantry
1645 – 1800
KGST Act and its Salient features
Difference between KGST Act and
KVAT Act
Definitions- Paradigm Shift with
regard to ‘sale’ ‘supply’ ‘business’
‘dealer’ ‘taxable person’ and
‘agriculture and agriculturist’
References in Definitions to Other
enactments
Sale of Goods Act 1930 and its
impact on GST
Board Room-
Krishna
Dr. M.P. Ravi Prasad
JCCT(VIG) CTD
Bengaluru
5th December
2017
Tuesday
0930 – 1045 Meaning and scope of supply, Time of
Supply, Value of Supply and Place of
Supply of goods and service
Meaning and Scope of Supply
Time of Supply of Good and Services
Concept of Mixed Supply, Composite
Supply
Continuous supply of goods and
services
Inward and Outward supplies
Intra-State Supply of Goods/Services
Board Room-
Krishna
D.P. Prakash DCCT
(Audit) 3.3 DGSTO-3
CTD
5
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
Inter-State Supply of Goods/Services
Change in rate of tax in respect of
supply of goods and Services
Value of taxable supply
1045 – 1100 Tea/Coffee Break Ground Floor Pantry
1100 – 1215 Meaning and scope of supply, Time of
Supply, Value of Supply and Place of
Supply of goods and service--Continued.,
Imports & Exports
Supply by Public Authorities
Matters to be treated as Supply
without Consideration
Supply – Whether of Goods /
Services
Place of Supply
Board Room-
Krishna
D.P. Prakash DCCT
(Audit) 3.3 DGSTO-3
CTD Bengaluru.
1215 – 1220 Short Break
1220 – 1335 Input Tax Credit – Concept and Law
ITC: concepts
who is eligible for ITC
Features of ITC provisions
Transitional provisions relating to
ITC
Concept and Features of Input service
distributor (ISD)
Recovery of excess Credit
Input tax relating to Capital Goods
Board Room-
Krishna
Dr. M.P. Raviprasad
JCCT(Vig), CTD
Bengaluru
6
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
and Job work
Cross utilization of SGST, CGST and
IGST credits
Fund transfer Mechanism
Rules relating to ITC
1335 – 1430 Lunch Guest House Dining
Hall
1430 – 1545
(Batch
1,2,3)
Front end Business Processes and GSTN-
Registration
Registration under GST-Law and Business
process;
Persons liable and not liable for
registration
Process of Migration
Person versus taxable person
Taxable person versus registered
person
Compulsory registration including
registration
Procedure for registration
Deemed registration
Registration of Business Verticals
Casual taxable person & Non-
Resident taxable person.
Registration of TDS authorities &
ISD
Manthana-2 K.S.Basavaraju
JCCT(e-Audit)
CTD Bengaluru
7
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
Effective date of registration and its
impact
Structure of Registration Number
(GSTIN)
Amendments, Cancellations and
Revocations of registrations and its
impact
Other aspects of Registration
1545 – 1600 Tea/ Coffee break First Floor Pantry
1600 – 1715
(Batch
1,2,3)
Practical Aspects of Registration
Live Demonstration of Registration
Module in GSTN Portal
Explain features of GST REG-01 and
Other Forms
List of Documents and their relevance
Principal Place of Business and
Branches
Concept of authorized signatory
Importance of Instructions for
submission of Application for
Registration
Manthana-2 K.S.Basavaraju
JCCT(e-Audit)
CTD Bengaluru
&
J.J.Prakash ACCT (e-
Audit) Bengaluru
1430 – 1545
(Batch
4,5,6)
Front end Business Processes and GSTN-
Registration
Registration under GST-Law and Business
process;
Manthana-3 Dr. B.V.Muralikrishna
JCCT(Admn),
DGSTO-1
CTD Bengaluru
8
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
Persons liable and not liable for
registration
Process of Migration
Person versus taxable person
Taxable person versus registered
person
Compulsory registration including
registration
Procedure for registration
Deemed registration
Registration of Business Verticals
Casual taxable person & Non-
Resident taxable person.
Registration of TDS authorities &
ISD
Effective date of registration and its
impact
Structure of Registration Number
(GSTIN)
Amendments, Cancellations and
Revocations of registrations and its
impact
Other aspects of Registration
1545 – 1600 Tea/ Coffee break First Floor Pantry
1600 –
1715 Practical Aspects of Registration
Live Demonstration of Registration
Manthana-3 Dr. B.V.Muralikrishna
JCCT(Admn),
9
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
(Batch
4,5,6)
Module in GSTN Portal
Explain features of GST REG-01 and
Other Forms
List of Documents and their relevance
Principal Place of Business and
Branches
Concept of authorized signatory
Importance of Instructions for
submission of Application for
Registration
DGSTO-1
CTD Bengaluru
&
B.V.Harshavardhana
ACCT LGSTO-20
CTD Bengaluru.
6th December
2017
Wednesday
0930 – 1045 Place of Supply of Goods
Cross-border transactions -Section 7
of IGST Act Domestic transactions Location of the Supplier and recipient
of services Bill top ship transactions Installation of Goods No movement of Goods Goods and services on Board Performance appraisal Services related to real estate Passenger services Performance services Financial and banking services
Board Room-
Krishna
D.P. Prakash DCCT
(Audit) 3.3 DGSTO-3
CTD, Bengaluru.
10
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
1045 – 1100 Tea/Coffee Break Ground Floor Pantry
1100 – 1215 Levy of and exemption from Tax
Relevant Constitutional Power given
to States to levy GST on Services
Relevant Constitutional Power given
to Centre to levy GST on Goods
Tax liability on composite and mixed
supplies
Levy and Collection of Taxes
Exempt from Payment of Tax
Power to grant exemption from tax
Composition levy limits and
conditions
Validity and Cancellation of
Composition Scheme
Rules relating to Composition
levy of Goods and services
Concept of reverse Charge
Mechanism
Reverse Charge Mechanism in Goods
and Services
Veerabhadra Hanchinal
DCCT(Audit- 3.6)
DGSTO-3 CTD
Bengaluru
1215 – 1220 Short Break
1220 – 1335
(Batch1,2,3) Front end Business Processes and GSTN-
Returns
Returns under GST
Manthana-2 Dr. B.V.Murali
Krishna
JCCT (Admn),
11
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
Types of Return and furnishing of
returns
ITC Matching and online Credit
GSTR-3B – Summary Monthly return
GSTR-1 –Furnishing of Outward
Supplies details.
GSTR-2 –Furnishing of Inward
Supplies details
GSTR-1A and GSTR-2A and
matching of credits
GSTR-3 Monthly return
GSTR-4 Quarterly returns for
composition levy and GSTR-
4A[Relevance of GSTR-1, GSTR-5
and GSTR-7]
GSTR-5- Return for NR Taxable
person and GSTR-5A
GSTR-6 Return for ISD and GSTR-
6A
GSTR-7 Return for TDS and GSTR-
7A
GSTR-8 Statement o TCS
GSTR-11 UIN Statement
Offline Utilities to file returns
ITC Matching and Reversal
Reclaim of reversal
DGSTO-1, Bengaluru.
12
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
Matching of Credit Notes
Valid Return and Correction in returns
Annual Return, First return and final
return
Effects of non-filing of returns
How to file the returns to be explained
with real document
1335 – 1430 Lunch Guest House Dining
Hall
1430 – 1545
(Batch1,2,3)
Live demonstration of filing of
GSTR-3B
GSTR-1
GSTR-2
Manthana-2 Dr. B.V.Murali
Krishna
JCCT (Admn),
DGSTO-1, Bengaluru.
And
Promod Kumar
ACCT LGSTO 30
Bengaluru.DGSTO-1
CTD Bengaluru.
1545 – 1600 Tea/ Coffee break First Floor Pantry
1600 – 1715
(Batch1,2,3)
Continued.,
Live demonstration of filing of
GSTR-3B
GSTR-1
GSTR-2
Manthana-2 Dr. B.V.Murali
Krishna
JCCT (Admn),
DGSTO-1, Bengaluru.
&
Promod Kumar
13
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
ACCT LGSTO 30
Bengaluru.DGSTO-1
CTD Bengaluru.
1220 – 1335
(Batch
4,5,6)
Front end Business Processes and GSTN-
Returns
Returns under GST
Types of Return and furnishing of
returns
ITC Matching and online Credit
GSTR-3B – Summary Monthly return
GSTR-1 –Furnishing of Outward
Supplies details.
GSTR-2 –Furnishing of Inward
Supplies details
GSTR-1A and GSTR-2A and
matching of credits
GSTR-3 Monthly return
GSTR-4 Quarterly returns for
composition levy and GSTR-
4A[Relevance of GSTR-1, GSTR-5
and GSTR-7]
GSTR-5- Return for NR Taxable
person and GSTR-5A
GSTR-6 Return for ISD and GSTR-
6A
GSTR-7 Return for TDS and GSTR-
Manthana-3
K.S.Basavaraju
JCCT(e-Audit)
CTD Bengaluru
14
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
7A
GSTR-8 Statement o TCS
GSTR-11 UIN Statement
Offline Utilities to file returns
ITC Matching and Reversal
Reclaim of reversal
Matching of Credit Notes
Valid Return and Correction in returns
Annual Return, First return and final
return
Effects of non-filing of returns
How to file the returns to be explained
with real document
1335 – 1430 Lunch Guest House Dining
Hall
1430 – 1545
(Batch
4,5,6)
Live demonstration of filing of
GSTR-3B
GSTR-1
GSTR-2
Manthana-3 K.S.Basavaraju
JCCT(e-Audit)
CTD Bengaluru
&
Soumya Sunkad ACCT
(Help desk) CTD
Bengaluru
1545 – 1600 Tea/ Coffee break First Floor Pantry
1600 – 1715
(Batch
Continued.,
Live demonstration of filing of
Manthana-3 K.S.Basavaraju
JCCT(e-Audit)
15
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
4,5,6) GSTR-3B
GSTR-1
GSTR-2
CTD Bengaluru
&
Soumya Sunkad ACCT
(Help desk) CTD
Bengaluru
7th December
2017
Thursday
0930 – 1045 Front end Business Processes and GSTN-
Payment
Payment under GST
Concept of Cash Ledger and Credit
Ledger and liability ledger
Types of payment, Due date, modes of
payment with Rules and collection of
tax and also address:
Collection of incorrect amount / rate of
GST
Omission to collect GST in invoice
Right to retain tax collected in excess
and duty to deposit all taxes collected
Invoice to refer tax charged or
omission to disclose any tax on
invoice
Reconciliation among various
agencies
Other relevant rules
Board Room-
Krishna
B.N.Biradar
Retd. ACCT and
Consultant
CTD, Bengaluru.
1045 – 1100 Tea/Coffee Break Ground Floor Pantry
16
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
1100 – 1215
Refund under GST
Refund under earlier law
Type of refund, Forms, Period, Terms
& Conditions,
Accrual and eligibility to refund
Provisional refund
Refunds to Embassies and UN bodies
Error in payment of CGST-SGST or
IGST
Export of zero-rated supplies – rebate
and refund
Unjust enrichment – Applicability of
Interest on delayed refunds
Refund Rules
Other relevant rules
Board Room-
Krishna
B.N.Biradar
Retd. ACCT and
Consultant
CTD, Bengaluru.
1215 – 1220 Short Break
1220 – 1335 e-Initiatives and e-Tax Administration of
CTD
Evolution of Business processes
under KST
Different types of Registers under
KST
Initial Phase of VAT and e-
Governance
Transformation to e-Filing
B.N.Biradar
Retd. ACCT and
Consultant
CTD, Bengaluru.
17
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
System(EFS)
e-payment, e-registration, e-UGAM,
e-SUVEGA, e-PRERANA, e-
APPEAL. e-GRAHAK, and e-
initiatives
Analytics and SMS system
e-initiatives of Audit and enforcement
for tax administration
1335 – 1430 Lunch Guest House Dining
Hall
1430 – 1545 Assessment and Audit
Self-assessment
Summary assessment
Regular assessment
Provisional assessment
Best judgment assessment
Protective assessment
Scrutiny of Returns and Audit
Tax Audit & Special Audit
Adjudication
Desk Audit & Filed Audit
Assessment of Non-filers
Board Room-
Krishna
Subraya M. Hegde
Retd. JCCT and
Consultant FPI,
Bengaluru
1545 – 1600 Tea/ Coffee break Ground Floor Pantry
1600 – 1715 Demand and Recovery
Determination of tax not/short paid or
Board Room-
Krishna
Subraya M. Hegde
Retd. JCCT and
18
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
erroneously refunded
Tax collected but not deposited with
the Government
Tax wrongfully collected and
deposited with Government
Recovery of tax
Payment of tax and other amounts in
instalments
Transfer of property to be void in
certain cases
Tax to be first charge on property
Provisional attachment
Continuation of certain recovery
proceedings
Liability to pay in certain cases
Consultant FPI,
Bengaluru
8th December
2017
Friday
0930 – 1045 Goods & Service Tax Practitioners under
GST (GSPs)
Role of STPs in Tax Administration
Registration of GSTPs
Qualification and enrolment
Back end process for GSPs
Board Room-
Krishna
Vijakumar M. Bhattad
ACCT LGSTO-75,
DGSTO-6 CTD
Bengaluru
1045 – 1100 Tea/Coffee Break Ground Floor Pantry
1100 – 1215 Inspection, search, seizure and arrest
Power of Inspection, Search and
Seizure
Safeguards and basic requirements to
Board Room-
Krishna
Vijaya Kumar M.
Bhattad
ACCT LGSTO-75
DGSTO-6 Bengaluru
19
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
be observed during search
Inspection of goods in movement
Test Purchase and drawal of samples
Power to arrest
Safeguards in relation to arrest
Difference between cognizable and
non-cognizable offence
Law relating to Summons in other
enactments
Power to summon
Access to business premises
Other CGST/SGST officers
Assistance
1215 – 1220 Short Break
1220 – 1335 Anti-Profiteering under GST
Concept of Anti-profiteering in other
statute
Anti-profiteering in other countries
Need of Anti-profiteering under GST
Constitution of Authority and duties
of the Authority
Screening Committees and their role
Methodology and procedure
Standing Committees and Screening
Committees
Orders and decision of the authority
Board Room-
Krishna
B.A.Naniappa
Addl. Commr. Comml.
Taxes (Audit), CTD
Bengaluru
20
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
1335 – 1430 Lunch Guest House Dining
Hall
1430 – 1545 Offences and Penalties
Difference Kinds of Offences and
Penalties
supply without invoice or with
false/incorrect invoice
invoice without making supply
Non-payment of tax collected, non-
TCS and TDS
Availment of Credit without supply
of goods/services
Obtaining fraudulent refund
Failure to register
Availing/distributing ITC by ISD in
Violation of Law
Furnishing false information
falsification of financial
records/production of fake
accounts/documents with intent to
evade payment of tax
Obstructing/preventing any official in
discharge of his duty
Transporting goods without prescribe
documents
Suppressing turn over leading to tax
Board Room-
Krishna
Ramesh Kumar
JCCT (EIU) CTD
Bengaluru.
21
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
evasion
Other types of Penalties and Offences
Prosecution
Compounding of Offences
1545 –1600 Tea/ Coffee break Ground Floor Pantry
1600 –1715 Appeals and Revision
multi-layered appeal mechanism in
GST
differences between the processes
under CGST and SGST
Adjudication
Review Appeal by Department in
CGST
Revision by Department in SGST
Appeals to the Appellate Tribunal
Orders of Appellate Tribunal
Appeals to the High Court
Appeal not to be filed in certain cases
Non-appealable Decisions and Orders
Appeal to the Supreme Court
Board Room-
Krishna
Sabrina Cano
Superintendent
Central Tax
Bengaluru.
9th December
2017
Saturday
SECOND SATURDAY HOLIDAY
10th December
2017
Sunday
SUNDAY HOLIDAY
22
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
11th December
2017
Monday
0930 –1045 e-Way Bill
Concept of e-SUGAM and e-way Bill
Provisions relating to e-way bill
e-Intelligence and e-Way Bill
Concept of RFID
Responsibilities of Transporters and
Taxable Persons
E-Way Bill for non-taxable persons
Role and responsibilities of
authorities under the Act
User Manual for e-Way Bill
Live Demonstration of e-Way Bill
Board Room-
Krishna
P.V. Bhat
Sr. Technical Director
NIC Bengaluru
1045 – 1100 Tea/Coffee Break Ground Floor Pantry
1100 –1215 Business Accounting Software (BAS)
Updating information on GSTN and
validation
Manual for use of accounting
software integrated to GSTN by GST
Suvidha Providers
Features of BAS
BAS and other accounting Software
Preparation of GSTR-1, Comparison
of GSTR-2A and preparation of
GSTR-2
Maintenance of accounts through
Board Room-
Krishna
P.V. Bhat
Sr. Technical Director
NIC Bengaluru
23
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
BAS
Filing of returns through BAS
Generation of e-way Bill through
BAS
User Manual for BAS
1215 – 1220 Short Break
1220 – 1335 Reaching out to Stake Holders
Establishment of Help Desks
Functioning of Help Desks
Help Desks in Trade Bodies
Interactive programmes to propagate
GST
Role of TV, Radio and Print Media
Automated Help Desks CRMS
Customer Relation Management
Websites ctax.kar.nic.in
gst.kar.nic.in
gst.gov.in
CBEC Website, GST Council
Website and State CTD Websites
Board Room-
Krishna
Soumya Sunkad
ACCT (Help Desk)
1335 – 1430 Lunch Guest House Dining
Hall
1430 – 1545 Electronic commerce
Meaning of electronic commerce
supply or receipt of goods and / or
services, or transmitting of funds or
Board Room-
Krishna
Dr. S.O. Ranganath
DCCT (Enforcement-
3)
South Zone CTD
24
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
data over an electronic network
E-commerce business models:
marketplace model, fulfilment model,
inventory model, hybrid model
Aggregator model for branded
services
e-commerce operator - supply of
goods or services on their own behalf
–Liability of CGST / SGST or IGST
as supplier of goods or services
e-commerce operator-facilitating the
supply of goods or services by others
– (TCS)
Aggregators supplying branded
service – liability of CGST / SGST
or IGST as supplier of services
Other Aspects of e-Commerce
Bengaluru
1545 – 1600 Tea/ Coffee break Ground Floor Pantry
1600 – 1715 Cross-empowerment
Division of Tax Payers between
Central and State Department
Administrative Set up in Central and
State Departments
Issue of Jurisdiction to the Officers
Board Room-
Krishna
B.A.Naniappa
Addl. Commr. Comml.
Taxes(Audit), CTD
Bengaluru
12th December
2017
0930 – 1045 Advance Ruling in GST
Advance Ruling Concepts in
Board Room-
Krishna
Dr. M.P. Raviprasad
JCCT (Vig) CTD
25
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
Tuesday Taxation and its rationale
Evolution of Advance Ruling
Procedure for obtaining advance
ruling
Applicability of Advance ruling
Appeals against the order of AAR
Rectification of mistakes
Powers and procedures of AAR and
AAAR
Bengaluru.
1045 – 1100 Tea/Coffee Break Ground Floor Pantry
1100 – 1215 IGST Act
CST Act & IGST Act
Interstate supplies under Integrated GST
imports and exports under Integrated
GST
inter-state stock transfers of goods under
Integrated GST
ITC under Integrated GST
Levy & collection Integrated GST
Other Aspects of Integrated GST
Board Room-
Krishna
Dr. M.P. Raviprasad
JCCT (Vig) CTD
Bengaluru.
1215 – 1220 Short Break
1220 – 1335 Transitional Provisions
Migration of Existing Tax Payers
CENVAT/VAT Credit c/f in a return
to be allowed as ITC
Un-availed CENVAT/VAT Credit on
Board Room-
Krishna
H.D. Ramesh
ACCT(Audit 4.9)
DGSTO-4, CTD
Bengaluru.
26
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
capital goods, not c/f in a return, to be
allowed in certain situations
Input tax credit on stocks of Inputs
used for manufacture of goods
exempted earlier but taxable in GST
Input tax credit on stocks of inputs
held by a person switching over from
composition scheme
Relating to Price revision
Goods returns
Job work
Refund and Recovery
1335 – 1430 Lunch Guest House Dining
Hall
27
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
1430 – 1545 Notifications Relating Services
FD 48 CSL 2017 (12/2017) (11/2017)
Dt.29.6.2017 and Notifications upto
November 2017 with regard to levy
and Exemptions
Exemptions relating to Services by
Government Departments
Exemptions relating to Services to
Government Departments
Health, Education and Transport
Services and exemptions
Service Tax Law with regard to
exemptions
Classification of Services for Levy
Construction services and real estate
services
Passenger Transport Services and
support services
Leasing and rental services
Professional, technical and business
services,
Legal Services
Board Room-
Krishna
D.P. Prakash DCCT
(Audit) 3.3 DGSTO-3
CTD, Bengaluru.
1545 – 1600 Tea/ Coffee break Ground Floor Pantry
1600 – 1715
Notifications Relating Services …
Continued.
Board Room-
Krishna
D.P. Prakash DCCT
(Audit) 3.3 DGSTO-3
28
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
CTD, Bengaluru.
13th December
2017
Wednesday
0930 – 1045 GST on Hotel and Hospitality Industry
Law and procedures earlier to GST
Place of supply with regardto Hotel
and Hospitality Industry
Levy relating to AC-Non-AC
restaurants
Impact of Lodgings, Home Stays and
Star Hotels
Rules and Rates of Tax
Changes in the Laws and
Notifications
Board Room-
Krishna
Vishnumurthy S
Chartered Accountant
1045 – 1100 Tea/Coffee Break Ground Floor Pantry
1100 – 1215 Impact of GST on Construction Sector
Evolution of Law of Works Contract
Builders Association Case to L &
T’s case
Works contracts to Government
Departments
Works Contracts by Government
agencies
Impact on Developers, JVs
Impact of GST on Goods and Services
relating to works contract in general
Board Room-
Krishna
Vishnumurthy S
Chartered Accountant
1215 – 1220 Short Break
1220 – 1335 Classification under HSN and Board Room- Shri. Kodandaram
29
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
applicability under GST
Rules of Interpretation (ROI) from
Customs Tariff Act (also based on
HSN)
Reliability of HSN for interpretation
Examples of words of common usage
not leading to correct classification
because of scientific words used in
Tariff
Examples of Trade Parlance theory
instead of dictionary meaning
Krishna Faculty, NACIN
Bengaluru.
1335 – 1430 Lunch Guest House Dining
Hall
1430 – 1545 Service Tax Law with reference to GST
Service Accounting Codes under GST
Highlight common understanding not
aligned to SAC codes such as works
contract, printing, tailoring, etc.
Classification for SAC being different
from classification for Exemption and
different from RCM.
Impact of GST on IT Industry
Present Law relating to Telecom
Sector
Registration and returns
Board Room-
Krishna
Jatin Christopher
Chartered Accountant
Bengaluru
1545 – 1600 Tea/ Coffee break Ground Floor Pantry
30
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
1600 – 1715 Imports under GST and SEZ and EOUs Foreign Trade Policy and Exports Law prior to GST and Transitional
concerns
Reverse charge with regard to
imports
Import of good and services Exports-GDP ratio-impact and
implications working capital management of
exporters LUT and Bonds for exports
including Services Law and procedural changes Imports - BCD with IGST
Valuation under Customs
Cess payable on CIF with BCD
without including IGST
Duty Drawback Provision and Foreign
trade policy overview & benefits
Supply to exporter, actual exports,
supplies to SEZ and supplies between
SEZs
EOUs
Board Room-
Krishna
Jatin Christopher
Chartered Accountant
Bengaluru
31
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
14th December
Thursday
0930 – 1045 Maintenance of Records & Books under
GST
Type of electronic ledgers, Invoice,
Credit note and debit notes, Accounts
and period of retention of account with
reference to:
Inter-State credit note in B2C and B2B
supplies
Debit note and supplementary invoice
reference
Invoicing for GST and revenue
recognition
Key considerations in maintenance of
books of accounts at entity-level and
for each GSTIN.
Tax invoice, credit & debit
RulesAccounts & Records Rules.
Board Room-
Krishna
Badarinath N R
Chartered Accountant
1045 – 1100 Tea/Coffee Break Ground Floor Pantry
1100 – 1215 Job Work under GST
Law relating to Job work Under Central
Excise, Service Tax Law VAT and
CST
Provisions related to Job works under
GST
ITC in case of goods sent to Job-work
Board Room-
Krishna
S. Venkataramani
Chartered Accountant
Bengaluru.
32
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
Manner & distribution of credit by ISD
Recovery in case of excess distribution.
Notifications and rates of tax relating to
Job work
1215 – 1220 Short Break
1220 – 1335 Valuation under GST
Consideration versus sole
consideration
Absence of consideration versus
presence of non-monetary
consideration
Restrictions of ITC
Discount versus bad-debts
Discount versus consideration by third
party
Purpose of contribution to
consideration by third party versus
sponsorship
Relationship between Cost of goods
sold and transaction value
Difference between assessable value
in Excise and transaction value in GST
Valuation for Customs versus
valuation for IGST – similarities and
difference
Board Room-
Krishna
S. Venkataramani
Chartered Accountant
Bengaluru.
33
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
Valuation of apparently free supplies –
warranty, samples defaced and non-
defaced (un-saleable and not-for-sale),
replenishment to dealer of warranty
parts, coupons, cash-back, cost-free
EMI, cross-subsidization of sales,
loss-leaders in product portfolio,
stand-by during repairs, temporary
replacement, trial use before purchase,
test-drive cars to dealers, etc.
Stock transfer versus sale-on-approval
Gift versus CSR
Theft versus donation
Valuation Rules
Write off versus 100% depreciation.
1335 – 1430 Lunch Guest House Dining
Hall
1430 – 1545 Compensation Cess under GST
Difference between Tax and Cess
Different types of Cesses levied by
Centre and States
Rationale of Compensation Cess
under GST
Input credit relating to Cess
Debate on levy of Cess on Tobacco
Products and other goods
Subraya M.Hegde
Retd.JCCT and
Consultant FPI
Bengaluru
34
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
Case for levy of more Cess on
Tobacco products
1545 – 1600 Tea/ Coffee break Ground Floor Pantry
1600 – 1715 Re-engineering of Business Processes
after GST with special reference to
automobile industry
Restructuring of pricing and dealer
margins
Costing of Goods and Services Working Capital Assessment
Sourcing of goods-supply chain
management
Documentation- Accounting and
reporting- IT changes
Compliance cost
Working capital and contracting
Training and human resource
management
Vendor and Customer Invoice
Reconciliation and stock taking
Board Room-
Krishna
B.C. Dutta
Vice-President
Hyundai Motors
15th December
2017 Friday
0930 – 1045 Impact of GST on Gold and Jewelry
Pre-GST Law
Impact during transition period
Impact on Small and medium
business
Sourcing of inputs and manufacturing
Board Room-
Krishna
Naveen Rajpurohit
Chartered Accountant
35
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
processes
Impact on the world market
Impact on Indian economy
Consumer concerns
Double taxation Hallmarking
legislation and GST
Evolutions and innovations
1045 – 1100 Tea/Coffee Break Ground Floor Pantry
1100 – 1215 Impact of GST on Entertainment
Industry
Impact of GST on Kannada and
Regional Cinema,
Impact of GST on theatre and Sports,
Cable, MSOs TV and DTHservices,
circus, Indian classical dance
(including folk dance and drama)
Entertainment tax by municipalities
and dual taxation under GST
Naveen Rajpurohit
Chartered Accountant
1215 – 1220 Short Break
1220 – 1335 Tax Deduction at Source and Tax
Collection at Source (TDS & TCS)
Difference between TDS & TCS
Evolution of concept of TDS and
TCS
Board Room-
Krishna
H N Srikanta Murthy
Deputy Adviser
&Faculty, FPI
36
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
Registration of TDS and TCS entities
Remittance of TDS and TCS
Rules relating TDS & TCS
1335 – 1430 Tea/ Coffee break Guest House Dining
Hall
1430 – 1545 Notifications relating to Goods
FD48 CSL 2017 (01/2017)
&(02/2017) Dt.29.6.2017 and
Notifications up to November 2017
with regard to Exemptions and levy
Exemptions relating to Agricultural
Commodities
Law under VAT With regard to
exemptions
Law under VAT With regard to
Levy and Schedules
Different Schedules under the
Notification
Levy with regard to Branded and un-
branded Goods
Board Room-
Krishna
H.D. Ramesh
ACCT (Audit) 4.9
DGSTO-4, CTD,
Bengaluru.
1545 – 1600 Tea/Coffee Break Ground Floor Pantry
1600 – 1715 Notifications relating to Goods
Continued.,
Board Room-
Krishna
H.D. Ramesh
ACCT (Audit) 4.9
DGSTO-4, CTD,
Bengaluru.
16th December 0930 – 1045 GST and Income Tax Board Room-
37
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
2017
Saturday
Sharing of foreign exchange
realization and import-export code
data with GSTN by Ministry of
Commerce and Industry
PAN based Registration and IT
Tax evasion and parallel economy –
impact of GST and IT
Tax Audit Report under Income Tax
Act and GST – Their relationship
Krishna Jahanzeb Akhtar IRS
Principal
Commissioner of
Income Tax
Pondicherry.
1045 – 1100 Tea/Coffee Break Ground Floor Pantry
1100 – 1215 Miscellaneous Provisions
GST Compliance Rating
Information Return
Penalty For Failure to Furnish
Information Return
Power to Collect Statistics
Disclosure of Information
Burden of Proof
GST Authorities to be Public
Servants
Disclosure of Information by Public
Servant
Publication of Information
Respecting Persons in Certain Cases
Bar of Jurisdiction of Civil Courts
Saraswathamma
JCCT (IA & I)
CTD Bengaluru.
38
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
Power of Central (or State)
Government to Make Rules
Delegation of Powers
Instructions to GST Authorities
Effect of Amendments of Rules,
Notifications or Orders
Removal of Difficulties
Service of any decision, order,
summons, notice or other
communication
Publication of Rules and
Notifications and Laying of Rules
Before Parliament or State
Legislature
1215 – 1220 Short Break
1220 – 1335 GST impact on Health Care and
Pharma Industry
Law impacting Health Care and
Pharma Industry before GST
Law relating to Right to use, Trade
mark and Royalty
life-saving medicines under GST
Impact on Hospitals, medical
devices, medicines, Ayurvedic
medicines
Impact on Medical Tourism
Board Room- Krishna Hanish S
Chartered Accountant
39
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
Impact on general public
1335 – 1430 Lunch Guest House Dining
Hall
1430 – 1545 GST impact on Logistics Sector
Logistics Sector before GST – Laws
and Rules
Issues and Challenges of Logistics
industry in India Law relating GST with regard to
Logistics sector
Impact of GST on Warehousing Composite and mixed supplies Taxability of services in relation to
transport of goods outside India where
both service provider and recipient are
located in India Benefits to Indian Economy
Board Room-
Krishna
Rishab Singhvi
Chartered Accountant
1545 – 1600 Tea/ Coffee break Ground Floor Pantry
1600 – 1715 Impact of GST on Banking, Insurance
and Financial Sector
Banking, insurance and Financial
Sector before GST – Laws and Rules
Law relating GST with regard to
Banking, insurance and Financial
Sector
Board Room-
Krishna
Vivek Mallya
Chartered Accountant
40
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
Determining Place of Supply
Taxability of Interest and
implications Collateralized Borrowing and
Lending Obligation (‘CBLO’) and
GST Taxability on the gross premium for
pure risk policies
GST impact on Insurance – Life
Insurance & Health Insurance
17th December
2017
Sunday
Sunday Holiday
18th December
2017
Monday
0930 – 1045 Fiscal Health of Karnataka
Definition of Fiscal Health
Fiscal indicators
Fiscal Responsibility Act- its impact
on state finances
Board Room-
Krishna
Ajay Seth, IAS
Addl. Chief Secretary,
Health Department,
Government of
Karnataka
1045 – 1100 Tea/Coffee Break Ground Floor Pantry
1100 – 1215 National Income and State Domestic
Product What is National Income
National income Concepts- GNP,
GDP, NNP, NDP
Real and Nominal GDP State
Domestic Product
Board Room-
Krishna
Prof. M R Narayana,
ISEC
41
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
1215 – 1220 Short Break
1220 – 1335 Price Indicators And International Trade
What is Inflation
Whole Sale Price Index
Consumer Price Index
GDP Deflator
Concepts- Exchange rate,
Devaluation, tariffs & customs, Trade
balance
Current and capital account- balance
of trade and balance of payments
Board Room-
Krishna
Prof. M R Narayana,
ISEC
1335 – 1430 Lunch Guest House Dining
Hall
1430 – 1545 Government Expenditure & Revenue
Types of Government Expenditure
Development & Non-development
expenditure
Revenue & capital expenditure
Revenue- Tax & Non-tax
Direct & Indirect taxes- types
Trends in Revenue & Expenditure of
Karnataka vis-à-vis national average
Deficits- Indicators
Board Room-
Krishna
Prof. K. Gayathri,
ISEC
1545 – 1600 Tea/Coffee Break Ground Floor Pantry
1600 – 1715 Finance Commissions
Central Finance Commission
Board Room-
Krishna
Prof. K. Gayathri,
ISEC
42
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
Role of Finance commissions
Method of revenue sharing between
center and states
State Finance commission
Role of state finance commissions
19th December
2017
Tuesday
0930 – 1045 Budget
What is Budgeting
Why budgeting is required
Budgeting techniques- types
Budget preparation- prerequisites
Process of Budget preparation
Board Room-
Krishna
Srikrishna B,
Jt. Dir.,KSA&AD
1045 – 1100 Tea/Coffee Break Ground Floor Pantry
1100 – 1215 Compliance and Audit Controls
Role of CAG and State Audit
departments in State Finance.
Revenue Audit- Internal and
External Agencies.
Perspective of Accountant General
with regard to infirmities in Tax
administration
Queries and Complication to AG’s
Observations
Board Room-
Krishna
P.D. Mahale,
Retd. AG
1215 – 1220 Short Break
1220 – 1335 KFC, MCE, HRMS and Khajane2 Board Room-
Krishna
Uma Devi
Addl. Director of
43
KFC- Art. Nos.: For DDOs-
Rules:
Pay & Advances-82 to 94A, 140
R/w MCE
Advances & Bills- 246, 261
Establishment Bills-109 to 139
Liabilities (Revenue) Monies
withdrawn-45 to 79
Reconciliation of Expenditure-
62B
Treasury Code
HRMS
K2, Operations, Comparison of
K1 & K2, DSC
Manual of Contingent
expenditure- Fuel consumption,
vehicle maintenance, daily wages
employees, hamalees etc.
Property Maintenance
Medical Attendance Rules
Treasuries
1335 – 1430 Lunch Guest House Dining
Hall
1430 – 1545 Accounting
Awareness of Accounting standards
Provisional entries
Notes to accounts
Significant accounting policies
Board Room-
Krishna
Vishnumurthy S
Chartered Accountant
44
Prior period entries
Post balance sheet events
1545 – 1600 Tea/Coffee Break Ground Floor Pantry
1600 – 1715 Nature of business and data collation
The understanding of commodity
utilization
Reconciliation of returns & annual
reports.
Sale of Assets
Analyzing events occurring after
balance sheet date.
Analyzing data under allied laws, viz.
Excise, customs, and Service tax.
Analyzing commodity
classification(HSN/CTH codes)
Ratio analysis.
Penalties & Interests
Stock analysis
Fright & Discounts
Labor expenses analysis
Wastage analysis
Analyzing stock with third parties
Physical stock analysis
Board Room-
Krishna
Annapurna Kabra
Chartered Accountant
20th December
2017
Wednesday
0930 – 1045 Principles of Natural Justice
Speaking orders and its impact
Board Room-
Krishna
Justice. N. Kumar
Former Judge of High
Court
45
1045 – 1100 Tea/Coffee Break Ground Floor Pantry
1100 – 1215 Indian Constitution and Development of
Tax Laws
History of Taxation
Provisions in relation to taxation in the
Constitution and analysis
Centre-State Financial relations
Cooperative economic federalism and
GST
Board Room-
Krishna
Vikram Huilgol
Advocate
1215 – 1220 Short Break
1220 – 1335 Right to Information and Public
Administration
RTI Act- Beacon of Transparency
and Democracy-Evolution of Right
to Information
Salient features of RTI Act, 2005
Right to information and obligations
of Public Authorities
the Central Information Commission
and the Stats Information
Commission
Powers and functions of the
Information Commissions, appeal
and penalties
Exemption from disclosure of
information
Special reference to Section 8(1)(d)
Board Room-
Krishna
Robinson D’Souza,
Former Law
Secretary
46
with regard to information including
commercial confidence, trade secrets
or intellectual property, the
disclosure of which would harm the
competitive position of a third party
1335 – 1430 Lunch Guest House Dining
Hall
1430 – 1545 Judgments and Decisions under RTI
1. Girish Ramchandra Deshpande vs.
Central Information Commissioner
& Others., (2013) 1 SCC 212 and
R.K. Jain vs. Union of India &
Another., (2013) 14 SCC 794,
2. H.K.Bansal v. DoT, New DelhiCIC/
BS/A/2014/002319SA
3. Secretary General, Supreme Court of
India Vs. Subhash Chandra Agarwal.
High Court of Delhi, LPA No.
501/2009)
4. (The Institute of Chartered
Accountants of India Vs. Shaunak H.
Satya and Others, A.I.R 2011 SC
3336)
5. R.K Jain V Union of India (2009) 8
SCC 273.]
6. Sangam Transport Vs. State
Board Room-
Krishna
Robinson D’Souza,
Former Law
Secretary
47
Information Commission. High
Court of Allahabad Civil Misc. Writ
Petition Nos. 45657 and 38933 of
2014
7. (Arvind Kejriwal Vs. Central Public
Information Officer and Another,
LPA No. 719/2010 High Court of
Delhi.)
Any Other important Judgments.
1545 – 1600 Tea/Coffee Break Ground Floor Pantry
1600 – 1715 Profession Tax
Evolution of Profession Tax Law
Constitutional Provisions
Features of Profession Tax Act
Taxability under Profession Tax
Registration and Enrolment
Assessment and recovery
Ease of Doing Business and PT during
GST regime
Board Room-
Krishna
Subraya M. Hegde
Retd. JCCT and
Consultant
FPI
21st December
2017
Thursday
0930 – 1045 Provisions relating KVAT Act, 2003 and
CST Act, 1956
Important provisions relating to
determination of tax liability, Input Tax,
Out Put Tax, Net Tax and restrictions and
Exemptions under KVAT Act and CST
Act.
Board Room-
Krishna
D. Jagannath Sagar
Addl. CCT (Policy &
Law), CTD,
Bengaluru.
48
Salient features of different transactions
viz. works contract, transfer of right to
use goods, Exp.-Imp. & SEZ, High sea
sales. Stock Transfer
1045 – 1100 Tea/Coffee Break Ground Floor Pantry
1100 – 1215 Minor Acts administered by CTD
Entry Tax, Entertainment Tax,
Luxury Tax, Professional Tax,
Betting Tax and Agricultural Income
Tax
Contribution of these Acts pre-GST
Subsuming of enactments and its
impact
Salient features of these enactments
Handling of Assessments, recovery
and Court cases
Board Room-
Krishna
D. Jagannath Sagar
Addl. CCT (Policy &
Law), CTD,
Bengaluru.
1215 – 1220 Short Break
1220 – 1335 Audit and Assessment
Classification and approach to Audit
-Allocation of Audits, knowledge of
business, and sensitivity of the Audit
(product & business)- data review-
Providing knowledge of the case
history, product etc.-
Board Room-
Krishna
Venkataramani S
Chartered Accountant
49
Recording information,
documentation, conflicts of interest if
any.
1335 – 1430 Lunch Guest House Dining
Hall
1430 – 1545 Live Demonstration of Audit cases.
Board Room-
Krishna
B.V.Ravi
ADCOM(H Q-1)
1545 – 1600 Tea/Coffee Break Ground Floor Pantry
1600 – 1715 Live Demonstration of Audit cases.
Board Room-
Krishna
B.V.Ravi
ADCOM(H Q-1)
22nd December
2017
Friday
0930 – 1045 Office Procedure
Maintenance of File
Office Procedures including types of
letters
Office notes, Arrangements of
letters- numbering of letters, pages
etc.
Board Room-
Krishna
Adisesha Murthy
Rtd. Principal DTI,
Consultant
1045 – 1100 Tea/Coffee Break Ground Floor Pantry
1100 – 1215 Karnataka Civil Service Rules
Time bound advancement rules-1983
Automatic Grant of Selection Scale of
Pay Rules- 1991
Service & Kannada Language
Examination Rules-1974
Board Room-
Krishna
Adisesha Murthy
Rtd. Principal DTI,
Consultant
50
Computer Literacy Test Rules-2012
KCSR- Pay & Allowances- Leave
&Unauthorized Absence- Pension
(Pension- DCRG)-Maintenance of
records of service (SR)-Travelling
Allowance – No Objection Certificate
AG- Correspondence:
Service/Office/Pay/Pension/Est.
Matter/Leave
Departmental Exams: Compulsory
subjects, Kannada Language Rule-
Computer literacy
SAKALA
1215 – 1220 Short Break
1220 – 1335 Karnataka Civil Services (Classification,
Control and Appeal) Rules, 1957
Classification-Control-Appeal
Suspension and revocation
Procedure of Enquiry: Show Cause
Notices-Reply-Constitution of Enquiry
Authority-Acceptances/Rejection-
Second SCN-Reply-Penalty – Review-
Appeal
M. S. Shivaram
Retd. Joint Secretary
Finance Department
1335 – 1430 Lunch Guest House Dining
Hall
1430 – 1545 Public Procurement Systems
Procurements of Goods and Services
Board Room-
Krishna
V.S. Srikanta
Retd. Joint Controller
51
by the Government
The Karnataka transparency in
public procurements act, 1999
Manual tendering and e-tendering
E-procurement portal
Blacklisting of contractors
of State Accounts
1545 – 1600 Tea/Coffee Break Ground Floor Pantry
1600 – 1715 Probity in Public Administration and
Controls
Prevention of Corruption Act 1988,
Vigilance Commission
Anti-Corruption Bureau
Lokayukta Act 1984
Enforcement Directorate
Prevention of money laundering Act
Board Room-
Krishna
Sridhar
Superintendent of
Police
ACB Bengaluru
23rd December
2017
Saturday
0930 – 1045 Civil service values and Ethics in Public
administration Ethics and Human Interface:
Essence, determinants and
consequences of Ethics in human
actions;
Integrity, impartiality and non-
partisanship,
objectivity, dedication to public
service, empathy, tolerance and
compassion towards the weaker
sections.
Board Room-
Krishna
Robinson D’Souza,
Former Law
Secretary
52
Codes of Ethics, Codes of Conduct,
Citizen’s Charters, Work culture,
Quality of service delivery,
Utilization of public funds,
universal and eternal human values
emotional intelligence administrative
decisions
Voice of conscience and crisis of
conscience
Dynamics of Interpersonal Relations
Personality development and
Attitude Components
Positive attitude and its impact on
the organization,
Negative attitude and impact on
working conditions in the
organization, Perception, Attitude
and work culture
Thoughts Mahatma Gandhi,
Abraham Lincon and Aristotle on
ethics in Public Life
1045 – 1100 Tea/Coffee Break Ground Floor Pantry
1100 – 1215 Organization Behavior and Human
Resource Management
Leadership Skills
Board Room-
Krishna
Prof. Vijayashree,
BNMIT, Bangalore
53
Communication
Motivation
Delegating
Positivity
Trustworthiness
Creativity
Feedback
Responsibility
Commitment
Flexibility
1215 – 1220 Short Break
1220 – 1335 Organization Behavior and Human
Resource Management
Stress Management
Model of Stress and its dimensions
Causes of Stress in Public
administration
Organizational Strategies
Personal and Individual strategies
Job Stress Scale and stress audit
Therapies to Manage Stress
Board Room-
Krishna
Prof. Vijayashree,
BNMIT, Bangalore
1335 – 1430 Lunch Guest House Dining
Hall
1430 – 1515 Exit Behavior Test (Online) Manthana- 2 & 3
54
1530 – 1630 Valedictory Board Room-
Krishna
1630 – 1730 Hi Tea and Departure Hostel Dining Hall
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