Online Registration for Refresher Course on GST and Ins AS for the CA Students
Board of Studies is organizing Six Days Course on GST and Ind AS through a combination of
Webcasts from Head Office and physical classes at Regional Councils and Branch(es)for the CA
student.
Course on GST - Course Objective:
The objective of the Course is to introduce the students to the new indirect tax namely, GST
and systematically build their conceptual understanding of the fundamentals of GST. Since
GST is an entirely new law and that too a complex one, it is being felt that there is a need to
educate the CA students in this area for the students who will be appearing in November'17
Examination onwards. This refresher course on GST will enhance the skills of our students in
handling GST matters in future and will add a new dimension in their career growth in future.
Session Plan on Topics (36 hours)
The Course would cover the following provisions of the GST law (CGST and IGST) as under:
Date Webcast from Head Office Physical Class at Regional
Councils / Branches
10 AM 1 PM 2 PM to 5 PM
17th Dec'17 Introduction to GST and taxable Charge of CGST and IGST
event Charging sections
Genesis of GST in India A brief Reverse charge
background and an overview of the Rates of taxes
overall scheme of taxation under
GST
Concept of Supply including
composite and mixed supplies
18th Dec'17 Place of supply Composition levy
Place of supply of goods including Exemptions for goods and
services from CGST and IGST
import and export of goods
Place of supply of services including
import and export of services
24 Dec'17
th
Value of supply Registration including migration
Transaction value under section 15 aspect
Time of supply
Valuation Rules
31st Dec'17 Transitional Provisions Input Tax Credit
6th Jan'18 Returns - GSTR-1, GSTR-2 and Tax invoice, Credit and Debit
GSTR-3 Notes
Matching and reversal Accounts and Records
Annual and Final return Payment of tax
Levy of late fee
7th Jan'18 Offences and Penalties Assessment
Miscellaneous - Job work Refunds
procedure, Anti - profiteering
measure and GST compliance rating
etc.
Course on Ind AS - Learning Objectives:
Understand the concepts of Ind AS .
Appreciate the reasons for convergence of IFRS rather than adoption .
Recognise the process of issuance and notification of Ind AS in India .
Realise the mandatory implementation of Ind AS to various sectors on fulfilling the
prescribed criteria .
Comprehend the changes made in Ind AS from IFRS i .e. carve outs and reasons
thereof.
Examine the concepts explained in significant Ind AS .
Grasp the differences in Ind AS vis -à-vis AS.
Session Plan on Topics (36 hours)
Date Main Topic Webcast from Head Office Physical Class at
Regional Councils /
Branches
10 AM 1 PM 2 PM to 5 PM
13th Jan'18 (i) Indian Accounting History, Formulating body, Ind AS 34: Interim
Standards- An Process of formulation till Financial Reporting
Introduction notification and Ind AS based
amendment later on, Schedule III
Roadmap issued by Ind AS 8:
(ii) Ind AS on
various Statutory Bodies Accounting Policies,
Disclosure and Changes in
Presentation of for implementation of Ind
Accounting
financial statements AS, Why and how Ind AS
Estimates and
and Accounting is different from IFRS,
Errors,
What is carve outs/in
Policies Ind AS 24: Related
from IFRS
Party Disclosures,
Ind AS 1: Presentation Ind AS 108:
of Financial Statements Operating
Segments
14th Jan'18 (iii) Asset based Ind Ind AS 16: Property, Ind AS 36:
AS Plant and Equipment Impairment of
Ind AS 41: Agriculture Assets
Ind AS 38:
Ind AS 17: Leases
Intangible Assets
20th Jan'18 (iv) Ind AS impacting Ind AS 19: Employee Ind AS 21: The
items of B/S and SPL Benefits Effects of Changes
Ind AS 102: Share in Foreign
Exchange Rates
Based Payments
Ind AS 12: Income
Taxes
21st Jan'18 (v) Ind AS applicable Ind AS 110: Ind AS 111: Joint
on Group Companies Consolidated Financial Arrangements
Statements Ind AS 27:
Ind AS 112: Disclosure
Separate Financial
of Interests in Other
entities (related to Statements
subsidiaries) Ind AS 28:
Investment in
Associates and
Joint Ventures
Ind AS 112:
Disclosure of
Interests in Other
entities (related to
Joint
Arrangements)
27th Jan'18 (vi) Ind AS on Ind AS 103: Business Ind AS 113: Fair
Business Combination Combinations Value Measurement
(vii) Ind AS on Fair Ind AS 101: First
Value Time Adoption of
(viii) Transitional Indian Accounting
Standard Standards
28th Jan'18 (ix) Ind AS on Ind AS 32: Financial Ind AS 109:
Financial Instruments Instruments: Financial
Presentation Instruments
Ind AS 107: Financial
Instruments: Disclosures
Note: All Ind AS covered above will be discussed as:
Discussion of contents of Ind AS (with examples)
Carve outlines from IFRS (if any)
Differences vis-à-vis AS (if any)
Students, after completion of the Course(s) are required to pass a computer based online test
with 50% marks to be eligible for receiving participation certificate issued by Board. The fee for
above Courses is Rs.1500/- each per student.
Director, Board of Studies
Link for Registration:
https://cdn3.digialm.com:443//EForms/configuredHtml/1666/54000/Registration.html
Link for payment (if registration is completed but payment has not been made):
https://cdn3.digialm.com:443//EForms/configuredHtml/1666/54000/login.html
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