Topic:  Applicability of GST on Cross Border Transactions

Speaker:  Mr. Atul Gupta, Partner, A P R A & Associates LLP

Presentation:

Importing services from outside India and payment of tax.

- Export of services from India.

- Services not treated as exempted/zero rated even if exported.

- Benefit of export of services - zero rated and refund of GST paid. 

- Compliance required for import and export for various supplied under GST.

- Arm length price calculation for related party transactions.

Speaker’s bio:

CA. Atul Kumar Gupta, a staunch leader has risen to the highest echelon of accounting profession to acquire position of President of The Institute of Chartered Accountants of India for the year 2020-21, the second largest accounting body in the world.

Selected career credentials:

- Chairman of Digital Accounting and Assurance Board, Board of Studies, IT Committee, and Indirect Taxes Committee of The Institute of Chartered Accountants of India. Under his stewardship at Board of Studies, the New Scheme of Education and Training of ICAI was benchmarked with the revised International Education Standards and was launched in 2017.

- Chairman of ICAI Accounting Research Foundation and Extensible Business Reporting Language (XBRL) India.

- Director of the Governing Board of Indian Institute of Insolvency Professionals and Registered Valuers Organisation. 

- First Chairman of the Accounting and Finance Services Sectional Committee constituted by the Bureau of Indian Standards.

- Member of various Accounting, Insurance, & Capital Markets Committees.

With deep interest in the research, he is credited for the project of preparation of accrual-based financial statements of the Indian Railways (third largest Railway of world) under the ambit of Accounting Research Foundation.

Has authored books, published articles in leading newspapers, and delivered 1600+ lectures.

He has served the Accountancy Profession for more than two decades and is widely respected for his strong organisational skills and deep insights in the affairs of profession. 

In terms of education, Mr. Gupta is a Ph. D., an MBA, a Chartered & Cost Accountant, a Commerce & Law graduate, etc.