training programme schedule for cto...

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

http://en.wikipedia.org/wiki/File:Karnataka_emblem.png

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


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


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


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


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


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


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


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.


9


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


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


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


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.


12


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.


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


Scrutiny of Returns and Audit

Tax Audit & Special Audit

Adjudication

Desk Audit & Filed Audit

Assessment of Non-filers


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


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


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


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


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


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


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


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


18


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


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


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


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


Aggregators supplying branded

service – liability of CGST / SGST

or IGST as supplier of services

Other Aspects of e-Commerce


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


Refund and Recovery


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.


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.


22


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.



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


Changes in the Laws and

Notifications


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



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


Bengaluru

24


Sector

Registration and returns


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


Bengaluru

25


Supply to exporter, actual exports,

supplies to SEZ and supplies between

SEZs

EOUs

1545 –1600 Tea/ Coffee break Ground Floor Pantry


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



26


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


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



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



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


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


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


29


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


communication

Publication of Rules and

Notifications and Laying of Rules

Before Parliament or State

Legislature



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



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


31


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


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


32


& Health Insurance


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



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.


1100 – 1215 Accounting Board Room- Vishnumurthy S

33


Awareness of Accounting standards

Provisional entries

Notes to accounts

Significant accounting policies

Prior period entries

Post balance sheet events

Krishna Chartered Accountant


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


Krishna

Course Director


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


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


1100 – 1215 Key Finance Issues :-

Revenue

Expenditure

Central Transfer

Board Room-

Krishna

Prof. K. Gayathri,

ISEC


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


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


36

Wastage analysis

Analyzing stock with third parties

Physical stock analysis



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


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

http://www.google.co.in/url?url=http://www.finance.kar.nic.in/trans/Trans-Act.pdf&rct=j&frm=1&q=&esrc=s&sa=U&ved=0ahUKEwjb_oTc8bXXAhWLto8KHRloC-sQFggVMAA&usg=AOvVaw3lxb8joj3Q5FRIrNR2O5KO

http://www.google.co.in/url?url=http://www.finance.kar.nic.in/trans/Trans-Act.pdf&rct=j&frm=1&q=&esrc=s&sa=U&ved=0ahUKEwjb_oTc8bXXAhWLto8KHRloC-sQFggVMAA&usg=AOvVaw3lxb8joj3Q5FRIrNR2O5KO

37


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


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



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


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.


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


41

Recording information,

documentation, conflicts of interest if

any.


1220 – 1335 Live Demonstration of Audit cases.

Board Room-

Krishna

B.V. Ravi

ADCOM(H Q-1)


Hall

1430 – 1545 Live Demonstration of Audit cases.

Board Room-

Krishna

B.V. Ravi

ADCOM(H Q-1)


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


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.


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


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



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


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


1220 – 1335 Exit Behavior Test (Online) Manthana- 2 & 3


Hall

1430 –1515 Valedictory Board Room-

Krishna

1530 – 1630 Hi Tea and Departure Hostel Dining Hall

1630 – 1730

************