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Advanced GST Planning for Business Owners

An advanced, India-specific GST course for owners and promoters who already file returns and now want to manage GST as a lever on margin, working capital and risk. Starting from the post-September 2025 GST 2.0 rate structure, you will work through place and time of supply, turnover thresholds, and the conditions and blocks that decide whether input tax credit is real money or a write-off. Learn to protect credit with GSTR-2B and the Invoice Management System, recover cash stuck in inverted duty structures, choose between one GSTIN and many, handle mandatory Input Service Distributor rules and value related-party supplies correctly. Then apply it to pricing and contracts, discounts and credit notes, reverse charge, exports under LUT, business transfers, bundled supplies and e-commerce TCS. Finish by building a monthly GST close, preparing for GSTR-9 and 9C, reading notices under Sections 73, 74 and 74A, calculating real exposure, and deciding when an appeal to the GST Appellate Tribunal is worth the pre-deposit.

GST 2.0Input Tax CreditPlace of SupplyGSTR-2B and IMSInverted Duty RefundsInput Service DistributorRelated Party ValuationReverse ChargeExports and LUTGST Notices and Appeals

MODULES

DURATION

~5.5 hrs

TRACK

Tax & Wealth Planning

What You'll Master

Map every invoice to the correct supply type, place of supply, time of supply and post-2025 rate

Test each input tax credit against Section 16 conditions and the Section 17(5) blocked list

Use GSTR-2B, IMS and vendor controls to stop losing credit you have already paid for

Choose between a single GSTIN, multiple registrations, ISD and cross-charge for a multi-location business

Price, contract and discount so that GST protects your margin instead of eroding it

Read a GST notice, calculate interest and penalty exposure, and decide whether to settle or appeal

Access Level

PRO

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Everything included

Full Text Playbooks

Actionable Exercises

Mobile Reading Mode

Lifetime Updates

Curriculum Breakdown

Chapter 1: The GST Framework a Business Owner Must Master

3 Lessons

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GST 2.0 Explained: What the September 2025 Rate Reset Means for Your Pricing12 min read

Preview

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Supply, Place of Supply and Time of Supply: The Three Questions Behind Every Invoice14 min read

Preview

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Aggregate Turnover and Thresholds: Registration, Composition, QRMP and E-invoicing Triggers12 min read

Chapter 2: Input Tax Credit as a Cash Flow Asset

4 Lessons

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The Section 16 Conditions: Four Tests Every Credit Must Pass12 min read

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Blocked Credits: Cars, Construction, Food and Other Section 17 Traps14 min read

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GSTR-2B, IMS and Vendor Compliance: Protecting Credit You Have Already Paid For13 min read

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Inverted Duty Structure Refunds: Recovering Working Capital Stuck in Credit13 min read

Chapter 3: Structuring the Business for GST

4 Lessons

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One GSTIN or Many: Distinct Persons, Multi-State Registration and Cross-Charge13 min read

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Input Service Distributor: Distributing Common Credit Under the Mandatory Regime12 min read

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Composition Scheme vs Regular Scheme: When the Lower Rate Costs You More12 min read

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Related Party Transactions: Valuation Rules, Corporate Guarantees and Free Supplies14 min read

Chapter 4: Pricing, Contracts and Everyday Transactions

4 Lessons

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GST-Inclusive vs Exclusive Pricing and the Contract Clauses That Protect Your Margin12 min read

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Discounts, Credit Notes and Section 15: Keeping Post-Sale Adjustments Out of Tax12 min read

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Reverse Charge Mechanism: Rent, Legal Fees, Transport and Imported Services13 min read

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Exports, SEZ Supplies and LUT: Zero-Rating Without Blocking Working Capital13 min read

Chapter 5: Special Transactions and Business Models

3 Lessons

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Business Transfers and Slump Sales: The Going Concern Exemption and Credit Transfer12 min read

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Composite vs Mixed Supply: How Bundling Changes Your Tax Rate11 min read

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Selling on Marketplaces: E-commerce TCS, Section 9(5) and Reconciliation12 min read

Chapter 6: Compliance Systems and Controls

3 Lessons

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Building a Monthly GST Close: Reconciling Books, GSTR-1, GSTR-3B and GSTR-2B13 min read

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E-invoicing and E-way Bills: Getting the Mechanics and Deadlines Right11 min read

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The Annual Return: Preparing GSTR-9 and GSTR-9C Without Surprises12 min read

Chapter 7: Notices, Audits and Disputes

4 Lessons

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Reading a GST Notice: Scrutiny, Audit and Show Cause Notices Under Sections 73, 74 and 74A14 min read

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Interest, Penalties and Late Fees: Calculating Your Real Exposure12 min read

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Appeals, Pre-deposit and the GST Appellate Tribunal: Deciding Whether to Fight13 min read

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Case Study: A Full GST Health Check of a Mid-Sized Indian Manufacturer16 min read