Event: GST in Action — A Practical Perspective
Date: 22nd January 2026
Venue: Mumbai

Join us for an insightful, hands-on session on Goods and Services Tax (GST) — designed to help professionals, business owners, and finance experts navigate the real-world challenges of GST compliance and implementation.

What to Expect:

• In-depth discussions on the latest GST updates and case studies
• Interactive sessions with industry experts and practitioners
• Practical problem-solving for day-to-day GST issues
• Networking opportunities with peers and tax professionals

Whether you are a CA, tax consultant, CFO, or entrepreneur, this session will equip you with actionable insights to make GST work in practice, not just on paper.

Who should attend:

• Finance Directors
• Indirect Tax Heads
• GST & Tax Consultants
• Chartered Accountants
• Auditors and Account Managers
• Importers, Exporters
• Finance Managers & Account Executives
• Government Officials
• Tax Coordinators & Analysts
• Account Executives
• Tax Lawyers

Agenda:

09.00 AM - 09.30 AM
Registration and Tea Coffee

09.30 AM - 10.30 AM
Session 1: Supply under GST

• • Concept of supply against manufacture, sale and provision of service
  • Supply without consideration - Schedule I
  • Intra-state and inter-state supplies
  • Time of supply
  • Place of supply
  • Zero rated supplies, Deemed supplies, Supplies to SEZ,
  • Import and Export of goods and services
  • Composite supplies and mixed supplies

10.30 AM - 11.15 AM
Session 2: Input Tax Credit (ITC) and Refunds:

• Input Tax Credit (ITC)
  • Availment of Input Tax Credit 
  • Utilization of Input Tax Credit
  • Reverse charge mechanism
  • Inverted tax scenarios
  • Concept of Input Service Distributor (ISD) and Internal services cross charge
  • Reversal of Common input tax credit
  • Transitional arrangements of ITC and Miscellaneous transitional provisions

• Refunds:
• • Export under LUT and on payment of IGST
  • Value to be adopted for exports
  • Refund of ITC in case of Export of goods or services
  • Refund of IGST paid on export goods or services
  • Refund in case of excess input tax credit
  • Refunds in case of deemed exports and merchant exports
  • Procedures and documentation

11.15 AM – 11.45 AM
Networking Tea/Coffee

11.45 AM – 01.00 PM
Session 3: SCN & Litigation:

• • Anatomy of SCN: What to look for, how to identify and spot
    deficiencies.
  • Reply to SCN: Preliminary Objections and admissions
  • Evidence: Contemporaneous Record, affidavit and new evidences
  • Adjournment: Discipline, Right & Reasonable Opportunity
• Appeal, Revision, Writs in GST
  • Appeal – Key considerations in First Appeal
  • Revision
  • GSTAT – Procedure, filing, pre-deposits and powers
  • Writs to high court- when can be filed
  • Power of Appellate Authority
  • Order of Appellate Authority
  • Appeal, Procedure to High Court and Supreme Court

01.00 PM - 01.45 PM
Lunch Break

01.45 PM - 02.45 PM
Session 4: Scrutiny, Audit & Investigation:

• Scrutiny of Returns and Departmental Audit
  • Guidelines Law of jurisdiction under CGST, SGST, IGST
  • Parallel proceedings by Centre/ State Officers
  • Overview, criteria of selection
  • Data requirement and conduct of the Scrutiny and audit
  • Relevant provisions and special verification areas
  • Practical challenges faced by taxpayers
  • on Scrutiny and Audit
• Investigations under GST
  • Anti Evasion investigations
  • Investigations by DGGI – scope, jurisdiction and demand proceedings
  • Summons & Statement – Details and underlying guidelines  
• Key considerations for sharing of data, information and statements made during investigations
  • Correspondence and provision prior to SCN
  • Intimation by email or physical form even where online filing/reporting is required
  • Evidentiary value of registered post
  • Payment of tax under protest – methods, relief available and
  • Legality of protest in GST

02.45 PM - 03.45 PM
Session 5: Customs and GST Interplay

• • Brief Introduction of Customs and GST interplay
  • Importance of Classification under Customs and implications under GST
  • Levy of IGST from Customs point of View
  • GST in High Seas
  • Levy of IGST on Imports with specific reference to - Samples, Non-GST Items, Gifts
  • Valuation under Customs and GST
• Valuation under GST
  • Concept of valuation
  • What to include and exclude
  • Valuation rules
  • Subsidies and discounts
  • Supply through agent
  • Inter unit supplies
  • Change of tax rate and Anti profiteering

03.45 PM - 04.15 PM
Session 6: Advance Ruling Authority and Experience so far

• • Who can file- Applicability of Order
  • Applicability of orders of AAR, AAAR
  • National Appellate Authority for Advance Ruling- Scope and benefit

04.15 PM
Closing Remarks

Thought Leaders:

• Nexdigm

Delegate Registration Fee:
Corporate/Industry: INR 7,000 + 18% GST
Consulting, Law Firms, Advisory Firms: INR 12,000 + 18% GST