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Refresher Course on GST and Ind AS organized for CA Students and gain knowledge on GST and Ind AS
November, 30th 2017
  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
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
              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
              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

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
      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 /
                                               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
              financial statements         AS, Why and how Ind AS
                                                                          Estimates and
              and Accounting               is different from IFRS,
                                           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
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
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
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:

Link for payment (if registration is completed but payment has not been made):
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