MODULE 2 — ITC, Valuation, RCM & Cross-Border

Input Tax Credit is the most litigated area of GST. Valuation and RCM are the two areas most commonly missed by direct tax professionals entering indirect tax. Module 2 covers all three with the depth a Tax Head requires. This module is built around the practical decisions you will face as the person responsible for GST compliance: which ITC can you claim, which must you reverse, how do you value related party transactions, and when does reverse charge apply? What you will learn: • ITC eligibility — Section 16 conditions, blocked credits under Section 17(5), and the GSTR-2B reconciliation framework • ITC reversal — Rule 42, Rule 43, and the annual reconciliation under Rule 44 • Valuation — Transaction value, related party rules (Rule 28), and TP-GST alignment • Reverse Charge Mechanism — notified goods/services (Section 9(3)), unregistered supplier (Section 9(4)), and import of services • Cross-border transactions — export of goods, export of services (all 5 conditions), deemed exports, LUT/bond framework • E-commerce — Section 9(5) obligations, TCS, and platform liabilityIncludes: Landmark cases, practical worked examples, Tax Head alerts, and 25-question assessment.

Read the full module free (no download)

https://drive.google.com/file/d/1baZ1MTIctWTkUpKERyXe7wt1uWgG5awU/view?usp=drive_link