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GOVERNMENT OF KARNATAKA
Department of Commercial Taxes
TRAINING PROGRAMME SCHEDULE FOR
“CTO PROBATIONERS”
19th FEBRUARY TO 09th MARCH 2018
SECOND BASIC COMPREHENSIVE INDUCTION COURSE (BCIC)
VENUE
FISCAL POLICY INSTITUTE (FPI)
KENGERI, BENGALURU
2
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
18th February
2018 Sunday
1700 – 2130 Reporting & Registration Hostel Reception
19th February
2018 Monday
0600–0700 Yoga Session [on all days] Hostel/Admin Block S G Patil
D1 0930 – 1030 Inauguration followed by group photograph Board Room-
Krishna
- Portico
1030 – 1145 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
Board Room-
Krishna
Veerabhadra Hanchinal
DCCT(Audit- 3.6)
DGSTO-3 CTD
Bengaluru
3
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
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
1145 – 1200 Tea Break Ground Floor Pantry
1215 – 1300 Entry Test (Online) Manthana- 2 & 3
1300 – 1400 Lunch Guest House Dining
Hall
1400 – 1500 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
1500-1515 Tea Break
1515 – 1630 Overview of GST
Introduction: GST A Game Changer
Board Room-
Krishna
Ritvik Pandey, IAS,
Secretary (B &R)
4
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
Salient Features of GST
GST and Centre–State Financial
Relations
GST implications and Challenges on
Indian Economy
Govt. of Karnataka
20th February
2018
Tuesday
D2
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
Inter-State Supply of Goods/Services
Change in rate of tax in respect of
supply of goods and Services
Value of taxable supply
Board Room-
Krishna
D.P. Prakash DCCT
(Audit) 3.3 DGSTO-3
CTD
1045 –1100 Tea/Coffee Break Ground Floor Pantry
1100–1215 Salient features of SGST Act, CGST Act,
IGST Act and Compensation Act
CGST & SGST Acts- Common
features
IGST Act – Relevance and
Board Room-
Krishna
Dr. M.P. Ravi Prasad
JCCT(VIG) CTD
Bengaluru
5
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
implications
Compensation Act- Background and
Purpose
Features of KGST Act
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
and Job work
Cross utilization of SGST, CGST and
IGST credits
Fund transfer Mechanism
Rules relating to ITC
Board Room-
Krishna
Dr. M.P. Raviprasad
JCCT(Vig), CTD
Bengaluru
1335 – 1430 Lunch Guest House Dining
Hall
1430 – 1545
Front end Business Processes and GSTN-
Registration
Registration under GST-Law and Business
process;
Board Room &
Manthana-2 & 3
K.S.Basavaraju
JCCT(e-Audit)
CTD Bengaluru
&
6
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
J.J.Prakash ACCT (e-
Audit) Bengaluru
K.S.Basavaraju
JCCT(e-Audit)
1545 – 1600 Tea/ Coffee break First Floor Pantry
1600 – 1715
Practical Aspects of Registration
Live Demonstration of Registration
Board Room &
Manthana-2 & 3
7
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
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
CTD Bengaluru
&
J.J.Prakash ACCT (e-
Audit) Bengaluru
21st February 2018
Wednesday
D3
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.
8
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
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
9
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
1220 – 1335
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-
7A
GSTR-8 Statement o TCS
GSTR-11 UIN Statement
Board Room -
Krishna
Dr. B.V.Murali
Krishna
JCCT (Admn),
DGSTO-1, Bengaluru.
And
Promod Kumar
ACCT LGSTO 30
Bengaluru.DGSTO-1
CTD Bengaluru.
10
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
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
Live demonstration of filing of
GSTR-3B
GSTR-1
GSTR-2
Manthana-2 & 3 B.V.Harshavardhana
ACCT LGSTO-20
CTD Bengaluru.
&
Promod Kumar
ACCT LGSTO 30
Bengaluru.DGSTO-1
CTD Bengaluru.
1545 – 1600 Tea/ Coffee break First Floor Pantry
1600 – 1715
Continued.,
Live demonstration of filing of
GSTR-3B
GSTR-1
GSTR-2
Manthana-2 & 3
11
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
22nd February
2018
Thursday
D4
0930 – 1045 Front end Business Processes and GSTN-
Payments & Refunds
Payment :
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
Right to retain tax collected in excess
and duty to deposit all taxes collected
Reconciliation
Refund :
Type of refund, Forms, Period, Terms
& Conditions,
Accrual and eligibility to refund
Provisional refund
Refunds to Embassies and UN bodies
Export of zero-rated supplies – rebate
and refund
Interest on delayed refunds
Refund Rules
Other relevant rules
Board Room-
Krishna
B.N.Biradar
Retd. ACCT and
Consultant
CTD, Bengaluru.
1045 – 1100 Tea/Coffee Break Ground Floor Pantry
12
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
1100 – 1215 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
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
Board Room-
Krishna
B.N.Biradar
Retd. ACCT and
Consultant
CTD, Bengaluru.
1215 – 1220 Short Break
1220 – 1335 Assessment and Audit
Self-assessment
Summary assessment
Regular assessment
Provisional assessment
Best judgment assessment
Protective assessment
Board Room-
Krishna
M. Hegde
Retd. JCCT and
Consultant FPI,
Bengaluru
13
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
Scrutiny of Returns and Audit
Tax Audit & Special Audit
Adjudication
Desk Audit & Filed Audit
Assessment of Non-filers
1335 – 1430 Lunch Guest House Dining
Hall
1430 – 1545 Demand and Recovery
Determination of tax not/short paid or
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
Board Room-
Krishna
Subraya M. Hegde
Retd. JCCT and
Consultant FPI,
Bengaluru
1545 – 1600 Tea/ Coffee break Ground Floor Pantry
1600 – 1715 Discussion & Presentation Board Room- Course Director
14
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
Krishna
23rd February
2018 Friday
D5
0930 – 1045 Inspection, search, seizure and arrest
Power of Inspection, Search and
Seizure
Safeguards and basic requirements to
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
Board Room-
Krishna
Vijayakumar M.
Bhattad
ACCT LGSTO-75,
DGSTO-6 CTD
Bengaluru
1045 – 1100 Tea/Coffee Break Ground Floor Pantry
1100 – 1215 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
Board Room-
Krishna
B.A.Naniappa
Addl. Commr. Comml.
Taxes (Audit), CTD
Bengaluru
15
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
Screening Committees and their role
Methodology and procedure
Standing Committees and Screening
Committees
Orders and decision of the authority
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
1215 – 1220 Short Break
1220 – 1335 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
Board Room-
Krishna
Ramesh Kumar
JCCT (EIU) CTD
Bengaluru.
16
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
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
evasion
Other types of Penalties and Offences
Prosecution
Compounding of Offences
1335 – 1430 Lunch Guest House Dining
Hall
1430 – 1545 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
Board Room-
Krishna
B.C. Dutta
Vice-President
Hyundai Motors
17
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
reporting- IT changes
Compliance cost
Working capital and contracting
Training and human resource
management
Vendor and Customer Invoice
Reconciliation and stock taking
1545 –1600 Tea/ Coffee break Ground Floor Pantry
1600 –1715 Discussion & Presentation Board Room-
Krishna
Course Director
24th February
2018
Saturday
D6
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
18
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
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
BAS
Filing of returns through BAS
Generation of e-way Bill through
BAS
User Manual for BAS
Board Room-
Krishna
P.V. Bhat
Sr. Technical Director
NIC Bengaluru
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
Board Room-
Krishna
K.S.Basavaraju
JCCT(e-Audit)
CTD Bengaluru
19
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
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
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
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)
Board Room-
Krishna
Dr. S.O. Ranganath
DCCT (Enforcement-
3)
South Zone CTD
Bengaluru
20
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
Aggregators supplying branded
service – liability of CGST / SGST
or IGST as supplier of services
Other Aspects of e-Commerce
1545 – 1600 Tea/ Coffee break Ground Floor Pantry
1600 – 1715 Discussion & Presentation Board Room-
Krishna
Course Director
25th February
2018
Sunday
SUNDAY HOLIDAY
26th February
2018
Monday
D7
0930 –1045 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
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
Board Room-
Krishna
H.D. Ramesh
ACCT(Audit 4.9)
DGSTO-4, CTD
Bengaluru.
21
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
Refund and Recovery
1045 – 1100 Tea/Coffee Break Ground Floor Pantry
1100 – 1215 Notifications Relating to Goods &
Services
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
Board Room-
Krishna
H.D. Ramesh
ACCT(Audit 4.9)
DGSTO-4, CTD
Bengaluru.
1215 – 1220 Short Break
1220 – 1335 Classification under HSN and
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
Board Room-
Krishna
Kodandaram
Faculty, NACIN
Bengaluru.
1335 – 1430 Lunch Guest House Dining
22
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
Hall
1430 – 1545 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
Advance Ruling in GST
Board Room-
Krishna
Dr. M.P. Raviprasad
JCCT (Vig) CTD
Bengaluru.
1545 – 1600 Tea/ Coffee break Ground Floor Pantry
1600 – 1715 Discussion & Presentation Board Room-
Krishna
Course Director
27th February
2018 Tuesday
D8
0930 –1045 GST on Hotel and Hospitality Industry
Law and procedures earlier to GST
Place of supply with regard to Hotel
and Hospitality Industry
Levy relating to AC-Non-AC
restaurants
Impact of Lodgings, Home Stays and
Star Hotels
Rules and Rates of Tax
Board Room-
Krishna
Vishnumurthy S
Chartered Accountant
23
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
Changes in the Laws and
Notifications
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 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
Board Room-
Krishna
Jatin Christopher
Chartered Accountant
Bengaluru
24
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
Sector
Registration and returns
1335 – 1430 Lunch Guest House Dining
Hall
1430 – 1545 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
Board Room-
Krishna
Jatin Christopher
Chartered Accountant
Bengaluru
25
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
Supply to exporter, actual exports,
supplies to SEZ and supplies between
SEZs
EOUs
1545 –1600 Tea/ Coffee break Ground Floor Pantry
1600 – 1715 Discussion & Presentation Board Room-
Krishna
Course Director
28th February
2018 Wednesday
D9
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 Rules
Accounts & Records Rules.
Board Room-
Krishna
Badarinath N R
Chartered Accountant
1045 – 1100 Tea/Coffee Break Ground Floor Pantry
26
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
1100–1215 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
Board Room-
Krishna
M. S. Shivaram
Retd. Joint Secretary
Finance Department
1215 – 1220 Short Break
1220 –1335 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-
KrishnaB
Sabrina Cano
Superintendent
Central Tax
Bengaluru.
27
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
1335 – 1430 Lunch Guest House Dining
Hall
1430 – 1545 Tax Deduction at Source and Tax
Collection at Source (TDS & TCS)
Difference between TDS & TCS
Evolution of concept of TDS and
TCS
Registration of TDS and TCS entities
Remittance of TDS and TCS
Rules relating TDS & TCS
Board Room-
Krishna
H N Srikanta Murthy
Deputy Adviser
&Faculty, FPI
1545 – 1600 Tea/ Coffee break Ground Floor Pantry
1600 – 1715 Discussion & Presentation Board Room-
Krishna
Course Director
01st March 2018
Thursday
D10
0930 – 1045 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
1045 – 1100 Tea/Coffee Brea Ground Floor Pantry
28
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
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 DTH services,
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 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
processes
Impact on the world market
Impact on Indian economy
Consumer concerns
Double taxation Hallmarking
legislation and GST
Evolutions and innovations
Board Room-
Krishna
Naveen Rajpurohit
Chartered Accountant
29
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
1335 – 1430 Tea/ Coffee break Guest House Dining
Hall
1430 – 1545 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
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
Saraswathamma
JCCT (IA & I)
CTD Bengaluru.
30
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
communication
Publication of Rules and
Notifications and Laying of Rules
Before Parliament or State
Legislature
1545 – 1600 Tea/Coffee Break Ground Floor Pantry
1600 –1715 Discussion & Presentation Board Room-
Krishna
Course Director
02nd March 2018
Friday
D11
0930–1045 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
Impact on general public
Board Room-
Krishna
Hanish S
Chartered Accountant
1045 – 1100 Tea/Coffee Break Ground Floor Pantry
1100–1215 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
Board Room-
Krishna
Rishab Singhvi
Chartered Accountant
31
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
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
1215 – 1220 Short Break
1220 –1335 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
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
Board Room-
Krishna
Vivek Mallya
Chartered Accountant
32
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
& Health Insurance
1335 – 1430 Lunch Guest House Dining
Hall
1430 – 1545 National Income and State Domestic
Product
GDP and Price Indices: Measures and
Policy Uses
Board Room-
Krishna
Prof. M R Narayana,
ISEC
1545 – 1600 Tea/ Coffee break Ground Floor Pantry
1600 – 1715 Discussion & Presentation Board Room-
Krishna
Course Director
03rd March 2018
Saturday
D12
0930 – 1045 GST and Income Tax
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
Board Room-
Krishna
Jahanzeb Akhtar IRS
Principal
Commissioner of
Income Tax
Pondicherry.
1045 – 1100 Tea/Coffee Break Ground Floor Pantry
1100 – 1215 Accounting Board Room- Vishnumurthy S
33
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
Awareness of Accounting standards
Provisional entries
Notes to accounts
Significant accounting policies
Prior period entries
Post balance sheet events
Krishna Chartered Accountant
1215 – 1220 Short Break
1220 – 1335 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
1335 –1430 Lunch Guest House Dining
Hall
1430 – 1545 Discussion & Presentation Board Room-
Krishna
Course Director
1545 – 1600 Tea/Coffee Break Ground Floor Pantry
1600 – 1715 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
34
Date/ Day Time- hrs Topic Location Faculty (Sri/Smt)
04th March 2018
Sunday
SUNDAY HOLIDAY
05th March 2018
Monday
D13
0930 – 1045 Principles of Natural Justice
Speaking orders and its impact
Board Room-
Krishna
Justice. N. Kumar
Former Judge of High
Court
1045 – 1100 Tea/Coffee Break Ground Floor Pantry
1100 – 1215 Key Finance Issues :-
Revenue
Expenditure
Central Transfer
Board Room-
Krishna
Prof. K. Gayathri,
ISEC
1215 –1220 Short Break
1220 –1335 KFC, MCE, HRMS and Khajane2
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
Board Room-
Krishna
Rekha R
Asst. Director of
Treasuries
35
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
1335 –1430 Lunch Guest House Dining
Hall
1430 – 1545 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
Board Room-
Krishna
Annapurna Kabra
Chartered Accountant
36
Wastage analysis
Analyzing stock with third parties
Physical stock analysis
1545 – 1600 Tea/Coffee Break Ground Floor Pantry
1600 – 1715 Discussion & Presentation Board Room-
Krishna
Course Director
06th March 2018
Tuesday
D14
0930 –1045 Public Procurement Systems
Procurements of Goods and
Services by the Government
The Karnataka transparency in
public procurements act, 1999
Manual tendering and e-
tendering
E-procurement portal
Blacklisting of contractors
Board Room-
Krishna
V.S. Srikanta
Retd. Joint Controller
of State Accounts
1045 – 1100 Tea/Coffee Break Ground Floor Pantry
1100 –1215 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
37
1215 –1220 Short Break
1220 –1335 Karnataka Civil Service Rules
Time bound advancement rules-1983
Automatic Grant of Selection Scale of
Pay Rules- 1991
Service & Kannada Language
Examination Rules-1974
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
Board Room-
Krishna
Adisesha Murthy
Rtd. Principal DTI,
Consultant
1335 –1430 Lunch Guest House Dining
Hall
1430 –1545 Right to Information and Public Board Room- Robinson D’Souza,
38
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) 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
Important Judgments and Decisions
under RTI
Krishna Former Law
Secretary
39
1545 – 1600 Tea/Coffee Break Ground Floor Pantry
1600 –1715 Discussion & Presentation Board Room-
Krishna
Course Director
07th March 2018
Wednesday
D15
0930 – 1045 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
Valuation of apparently free
supplies – warranty, samples
Board Room-
Krishna
S. Venkataramani
Chartered Accountant
Bengaluru.
40
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.
1045 – 1100 Tea/Coffee Break Ground Floor Pantry
1100 – 1215 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
41
Recording information,
documentation, conflicts of interest if
any.
1215 – 1220 Short Break
1220 – 1335 Live Demonstration of Audit cases.
Board Room-
Krishna
B.V. Ravi
ADCOM(H Q-1)
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 Discussion & Presentation
Board Room-
Krishna
Course Director
08th March 2018
Thursday
D16
0930 – 1045 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
Board Room-
Krishna
D. Jagannath Sagar
Addl. CCT (Policy &
Law), CTD,
Bengaluru.
42
1045 – 1100 Tea/Coffee Break Ground Floor Pantry
1100 – 1215 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.
Salient features of different transactions
viz. works contract, transfer of right to
use goods, Exp.-Imp. & SEZ, High sea
sales. Stock Transfer
Board Room-
Krishna
D. Jagannath Sagar
Addl. CCT (Policy &
Law), CTD,
Bengaluru.
1215 – 1220 Short Break
1220 – 1335 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
1335 – 1430 Lunch Guest House Dining
Hall
1430 –1545 Civil service values and Ethics in Public
administration Ethics and Human Interface:
Board Room-
Krishna
Robinson D’Souza,
Former Law
Secretary
43
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.
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
44
Thoughts Mahatma Gandhi,
Abraham Lincon and Aristotle on
ethics in Public Life
1545 – 1600 Tea/Coffee Break Ground Floor Pantry
1600 –1715 Discussion & Presentation Board Room-
Krishna
Course Director
09th March 2018
Friday
D17
0930 – 1045
Organization Behavior and Human
Resource Management
Leadership Skills
Communication
Motivation
Delegating
Positivity
Trustworthiness
Creativity
Feedback
Responsibility
Commitment
Flexibility
Board Room-
Krishna
Prof. Vijayashree,
BNMIT, Bangalore
1045 – 1100 Tea/Coffee Break Ground Floor Pantry
1100 – 1215 Organization Behavior and Human
Resource Management
Stress Management
Roles
Role Efficacy
Role efficacy Scale
Board Room-
Krishna
Prof. Vijayashree,
BNMIT, Bangalore
45
Stress -Introduction by Holmes scale
positive and negative stress
Organizational role stress scale
Cluster mapping
1215 – 1220 Short Break
1220 – 1335 Exit Behavior Test (Online) Manthana- 2 & 3
1335 – 1430 Lunch Guest House Dining
Hall
1430 –1515 Valedictory Board Room-
Krishna
1530 – 1630 Hi Tea and Departure Hostel Dining Hall
1630 – 1730
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