About this course

Place of supply and cross-border GST. For Practising CAs; finance managers; controllers and specialists. Seven topic lessons and narrated animated explainers, seven knowledge checks, five applied activities and a sampled final assessment. Complete the guided Place-of-supply decision memo. Prerequisite: JQ-GST-B01. Original fictional cases develop practical finance and governance decisions. Confirm current rules, exemptions and live filing requirements for the actual entity. The study estimate measures all required learning; the workbook's 55-minute value was a planning target.

Who this is for

Learners interested in this course

What you will learn

Course outline

1. Location of supplier and recipient

Location of supplier and recipient
Location of supplier and recipient — video
Topic 1 knowledge check
Decision Mission: Location of supplier and recipient

2. Place of supply for goods and services

Place of supply for goods and services
Place of supply for goods and services — video
Topic 2 knowledge check
Case Quest: Place of supply for goods and services

3. Interstate versus intrastate decisions

Interstate versus intrastate decisions
Interstate versus intrastate decisions — video
Topic 3 knowledge check
Impact Simulator: compare tax-head presentation

4. Export and SEZ documentation

Export and SEZ documentation
Export and SEZ documentation — video
Topic 4 knowledge check

5. Import of services and reverse charge

Import of services and reverse charge
Import of services and reverse charge — video
Topic 5 knowledge check

6. Contract and invoice evidence for positions

Contract and invoice evidence for positions
Contract and invoice evidence for positions — video
Topic 6 knowledge check
Roleplay Studio: brief the decision-maker

7. Case: Map GST treatment for domestic services, an export and an import

Case: Map GST treatment for domestic services, an export and an import
Case: Map GST treatment for domestic services, an export and an import — video
Topic 7 knowledge check
Practice Lab: write place-of-supply decisions

Final assessment

Final assessment