Corporate training programme

GST 2.0: From Simplified Rates to Appellate Strategy. Navigating Regulatory Shifts & Implementation Pathways

The GST 2.0 reforms, effective from 22 September 2025, mark a watershed in India’s indirect tax framework. With sweeping changes in rate structure, return systems, refund mechanisms, appellate framework, and enforcement, GST 2.0 aims to simplify compliance, accelerate dispute resolution, and prepare the ecosystem for a future-ready GST regime.

Introduction

The GST 2.0 reforms, effective from 22 September 2025, mark a watershed in India’s indirect tax framework. With sweeping changes in rate structure, return systems, refund mechanisms, appellate framework, and enforcement, GST 2.0 aims to simplify compliance, accelerate dispute resolution, and prepare the ecosystem for a future-ready GST regime.

For businesses and professionals, these reforms have deep implications on pricing, contracts, litigation strategy, and internal controls. This specialised training programme equips participants with a structured, practical, and sector-focused understanding of the new GST architecture, including transitional issues and strategic readiness for the next phase — GST 3.0.

Anchored in practical insight and excellence, SSPL stands as a trusted partner for organizations seeking to strengthen governance and compliance capabilities in an evolving regulatory landscape.

Programme objectives

By the end of this programme, participants will be able to:

1

Understand the Unified Return Filing system (GSTR-3B + GSTR-1A) and revised timelines.

2

Apply the new refund provisions, including 90% provisional refunds under Notification dated 3 October 2025.

3

Navigate the dispute redressal chain, from first appellate authority to the fully operational GST Appellate Tribunal (GSTAT).

4

Understand AI-driven compliance and enforcement mechanisms under GST 2.0.

Detailed programme coverage

1

Rate Rationalisation & Simplified Structure

2

Unified Return System – 3B + 1A Model

3

Refund Reforms & Inverted Duty Structure

4

Dispute Resolution: From First Appellate Authority to GSTAT

5

AI-Driven Compliance & Enforcement

6

Transition Challenges & Future Roadmap (GST 3.0)

WHO SHOULD ATTEND

This programme is tailored for:

Tax Heads, and Finance Controllers

Indirect Tax & GST Compliance Teams

Advisory Professionals
Legal & Regulatory Teams managing GST litigation and appellate matters

FAQ

Frequently Asked Questions

Common questions about GST 2.0 and SSPL’s training programme.

GST 2.0 refers to India's simplified GST rate structure introduced by the 56th GST Council meeting, effective from 22 September 2025. It replaced the earlier multi-slab system with primarily two working rates, 5% and 18%, alongside a 0% slab for essentials and a 40% rate for select luxury and sin goods.

The 12% and 28% slabs were largely scrapped, with items shifting to 5% or 18%. A new 40% rate now applies to select luxury and demerit goods, while essentials continue to attract 0% or 5%.

Businesses need to update billing software, HSN code mappings, invoices, and GST filings to reflect the revised rate structure, and review contracts and input tax credit (ITC) positions affected by the changes.

The programme is designed for Tax Heads and Finance Controllers, and Indirect Tax & GST Compliance Teams responsible for managing GST filings and compliance.

Rate rationalisation under the new structure, the unified return filing system (GSTR-3B + GSTR-1A), refund reforms including the inverted duty structure, dispute resolution from the first appellate authority through the GST Appellate Tribunal (GSTAT), AI-driven compliance and enforcement mechanisms, and transition challenges heading toward GST 3.0.

Yes, participants learn to apply the new refund provisions, including the 90% provisional refund mechanism introduced under the October 2025 notification.

Yes, the training walks participants through the dispute redressal chain, from the first appellate authority to the now fully operational GSTAT.

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