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Time Schedule

TIME CHAPTER
Day 1 (9/6/2019) 7pm to 12 Supply
Composite and mix supply
Reverse charge
Composition
Time of supply
Value of supply
Exemption
Day 2 (10/6/2019) 5 am to 9am ITC
Place of supply
9.15am to 1pm Custom (chart) with Q&A
1.30pm to 4.30 Payment of tax
Registration
Job work
Invoice
Return
Tds & tcs
4.30pm to 5.45pm Accounts & records & E-way bill
Audit & assessment
6pm to 9pm Refund
Demand and recovery
Offences and penalties
Inspection, search, seizure &
arrest
Liability to pay in certain cases
9.30pm to 10.30pm Advances Ruling
Appeals and revision
10.30pm to 12 Custom
FTP

Day 3(11/6/2019) 5am to 12.30pm Question and answer


12.30 to 1.30 All provision related to interest
rate
Section Provision Interest Rate Example

47 Clearance of goods Within one day 15% on the Duty A Bill of entry
for home consumption (excluding holiday)
from the date on which
the bill of entry is
returned
51 Clearance of goods 15% on the Duty
for exportation
18 Provisional A) If final a) 15% p.a. from
Assessment assessment or the first day of
reassessed month in which
duty is more duty is
than or equals provisionally
to duty assess till the
provisionally date of
paid payment
B) If final b) if not
assessment or refunded
reassessed within three
duty is less tan month from
the duty date of final
provisionally assessment
paid then paid a
interest 6% p.a.
after 3 month
till the date of
refund made
61 Period for which Warehouse goods 15% p.a. from 91st day
goods may remain remain in warehouse to till the date of
warehoused beyond 90 days payment
75A Interest on A) Any drawback A) 6% the date
drawback payable is not after expiry of
paid within 1 the said period
month from of one month
the date of till the date of
filling of payment of
drawback such drawback
claim. shall be paid.
B) Drawback paid B) 15% the date
to claimant of payment of
erroneously or such drawback
it become to the claimant
otherwise till the date of
recoverable recovery of
not paid within such drawback
2 months from
the date of shall be paid by
demand of the the claimants
amount of
erroneously
paid or
otherwise
recoverable
Expected QuestionsFrom Common Topics For May 19 Exam

Topics May 18 Nov 18 May 19 May 18 Nov 18 May


(old) (old) (old)Expecte (new) (new) 19(new)
Already Already d to Already Ask Already Ask Expected to
Ask Ask Ask Ask

Return 4(c) 5(c) Expected


Job work Expected Expected
Account, records 7(a) Expected Expected
& E-way bill
Audit & 6(a) 7(a) 6(a) 6(c)
assessment
Refund Expected 6(b) 4(b)
Advance ruling 5(b) Expected 6(a) Expected
Miscellaneous 7(b) 6(b)
Demand and 5(a)(i), 6(c) 5(b), (c) Expected 4(c) 5(b) Expected
recovery
Inspection, 7(c) Expected
search, seizure
& arrest
Liability to pay in Expected 6(c)
certain cases
Offences and 5(a)(ii), 7(b) 6(b) Expected 5(a), 5(b)
penalties
Appeals & 4(c) 5(a) Expected 4(c), 5(d) Expected
revision