IIRF Online > Finance & Accounting > Taxes > Goods and Services Tax > GST - Claiming refunds and other concepts
GST - Claiming refunds and other concepts by Coursera
Course Highlights
- Define and explain the principles governing the need for zero rating and Identify supplies that are zero-rated.
- Learn about circumstances where GST refund is allowed.
- Process to obtain GST refund on the government portal, including refund computation, timelines for grant of refund and the documentation required.
- Learn about responsibilities of a job worker and the compliances to be undertaken.
Skills you will learn!
Curriculum
37 Topics
Welcome to GST Taxation Executive Professional Certificate
Introduction to the course: GST - Claiming refunds and other concepts
Introduction to the module
Concept of zero-rated supplies - Part 1
Concept of zero-rated supplies - Part 2
Export of goods – Part 1
Export of goods – Part 2
Export of goods – Part 3
Export of services - Part 1
Export of services - Part 2
Export of services - Part 3
Supplies to SEZs – Part 1
Supplies to SEZs – Part 2
Key takeaways
Program description and course syllabus
GST in India
Role of a GST professional
Helpful tips to get started
Legal provisions – Zero-rated supply
Exempt supply and letter of undertaking provisions
Safeguards in relation to LUT
Legal provisions – Definitions and POS provisions
Legal provisions - Merchant exporters drop shipments and deemed exports
Supply of goods to foreign going vessels
Supply by duty free shops to international passengers
Legal provisions - Export of service
Services between establishments of a person
Scope of intermediary services
Advance Rulings - Intermediary services
Ruling by AAAR - Back office support
Whether testing services qualify as export of services?
Definition of SEZ and GST implications
Clarifications related to supplies to SEZ
HC Ruling - Lalitha Muraleedharan
AAAR - M/S. Merit Hospitality Services Private Limited
Graded assessment: Interpreting zero-rated supplies
Meet and Greet
34 Topics
Introduction to the module
Refunds under GST – An overview
Refund on zero-rated supplies: Part 1
Refund on zero-rated supplies: Part 2
Refund on zero-rated supplies: Part 3
Refund on zero-rated supplies: Part 4
Refund on zero-rated supplies: Part 5
ITC refund on inverted duty structure
Deemed export refund
Other types of refund
Key takeaways
Legal provisions – Refunds under GST
Allahabad HC - Revenue cannot escape sanctioning refund
Legal definitions
Legal provisions – Refund of accumulated ITC
Legal provisions – Refund procedure
Forms for claim of refund
Circular on electronic process of GST refund
Refund Circulars under GST
Legal provisions – Refund of IGST paid on exports
CBIC Guide on IGST Refunds
Clarifications to ease export refund filing procedure
Legal provisions - Refund documentation
Legal provisions - Computation of refund amount for IDS
Notification - Inverted tax structure
Circulars – Inverted duty structure
Landmark judgement in case of IDS
Admissibility of IDS refund for input services
Legal provisions – Deemed exports
Key amendments to refund provisions
Legal provisions – Other refunds
Clarification on wrongly credited refund
Form GST PMT -09
Graded assessment: All about refunds
27 Topics
Introduction to the module
Concept of job work
Registration requirements
Movement of goods under job work
Time limit for goods lying at job worker’s premises
Disposal of waste and scrap
Other aspects
GST rate on job work
Case studies
Advance Rulings
Key takeaways
Legal definitions
Legal provisions – Form ITC-04
Legal provisions – Registration by a job worker
Documentation for goods sent on job work
Legal provisions – Job work procedure
Legal provision – Disposal of scrap
Legal provisions – ITC on goods sent for job work
Job work issues
CBIC Flyer – Job work under GST
GST rate – Job work activities
Clarification relating GST rate for job work
AAR - Hical Technologies Private Limited
AAR - Rohan Coach Builders
AAR - Alok Bhanuka
Graded assessment: Working with a job worker
Decoding the concept of refunds zero-rated supplies and job work
GST - Claiming refunds and other concepts
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