GST Defense Tactics: Handle Audits and Investigations

This program equips finance professionals, accountants, and legal experts with the necessary skills to navigate the complexities of GST (Goods and Services Tax) audits and investigations. It covers the regulatory framework, documentation requirements, and effective strategies to manage audits and minimize liabilities. The course also explores negotiation techniques with tax authorities and legal recourse in disputes.

The aim of the GST Defense Tactics: Handle Audits and Investigations program is to thoroughly prepare financial and legal professionals to effectively manage and strategically respond to GST audits and investigations. This program focuses on enhancing understanding of GST compliance, improving audit readiness, and developing skilled negotiation tactics to mitigate risks and penalties.

• Master the legal framework and compliance requirements of GST.
• Develop strategies for effective documentation and record-keeping.
• Learn tactics for handling and responding to audit inquiries.
• Understand the rights and obligations during GST audits and investigations.
• Practice negotiation skills with tax authorities.
• Explore options for legal recourse and dispute resolution.
• Enhance communication skills to effectively deal with regulatory bodies.

Day 1: Understanding the GST Legal Framework and Key Compliance Requirements

Session 1: Overview of GST Law and Compliance Obligations 

• Structure of GST: Types (CGST, SGST, IGST) and their applicability 
• Registration under GST: Threshold limits, voluntary registration, and composition scheme –
• Invoicing and record-keeping requirements –
• GST returns: GSTR-1, GSTR-3B, GSTR-9 (annual return), and GSTR-9C (reconciliation statement)
• Common mistakes in filing GST returns and how to avoid them 
• Practical tips on maintaining proper documentation to ensure compliance

Session 2: Input Tax Credit (ITC) Management and Reconciliations 

• Concept and eligibility of Input Tax Credit (ITC) under GST 
• Conditions for availing ITC and common restrictions
• Reconciliation of GSTR-2B with purchase records 
• Common ITC-related errors and how to rectify them
• Blocking of ITC and how to manage such situations
• Best practices for ITC management and dispute resolution

Day 2: Dealing with GST Authorities, Notices, Audits, and Investigations

Session 3: Handling GST Notices and Audits 

• Types of GST notices: Demand notices, Show Cause Notices (SCNs), and scrutiny notices
• Responding to a GST notice: Legal procedure and timelines
• GST audit process: Role of auditors, scope, and timelines
• Preparing for a GST audit: Documentation and reconciliations
• How to avoid common pitfalls in audits
• Case studies on handling GST notices and audits

Session 4: Managing Investigations and Litigation with GST Authorities

• Key triggers for GST investigations: Mismatched returns, e-way bill issues, and evasion suspicions
• Understanding anti-evasion provisions under the GST law 
• Steps to take during an investigation: Dos and don’ts
• How to handle summons, raids, and other inquiries
• Pre-litigation strategies: Handling adjudications and departmental queries
• Case studies on successful defense strategies during investigations

Day 3: Mitigating Risks and Ensuring Long-term Compliance

Session 5: GST Compliance Risk Management 

• Identifying and mitigating GST compliance risks in your organization
• Internal GST controls: Auditing your GST systems and procedures 
• Use of technology and software for GST compliance 
• Conducting regular internal GST reviews and reconciliations
• Common industry-specific GST risks and mitigation strategies 
• Practical solutions for SMEs and large enterprises

Session 6: Recent Amendments and Judicial Decisions in GST Law 

• Analysis of recent GST amendments impacting businesses
• Key judicial pronouncements and their implications on GST practices 
• Upcoming changes in GST law and expected challenges
• Best practices for future GST compliance
• Open forum for Q&A and expert insights on GST issues

Closing remarks and feedback session

Expected Outcomes

• By the end of this workshop, participants will: 
• Understand the core legal framework and compliance obligations under GST laws
• Be better prepared to manage GST notices, audits, and investigations effectively
• Know how to safeguard themselves and their businesses from scrutiny and penalties
• Be equipped with tools and strategies for managing GST compliance risks
• Be updated on recent changes in GST laws and their pracAcal implicaAons

• Accountants and Tax Professionals
• Compliance Officers
• Corporate Lawyers
• Business Owners and Entrepreneurs
• Financial Controllers and CFOs
• Internal Auditors
• Tax Consultants
• Government Tax Officials
• Educators and Trainers in Finance and Taxation
• Industry Association Representatives
• Legal and Financial Students
• Risk Managers
• Consultants in Business Strategy
• Corporate Treasurers