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

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

Revised Rules 90 & 91 – Risk-based provisional refunds of 90% for eligible taxpayers (Notification 3 Oct 2025).
Procedures for withdrawal, deficiency memos, and re-filing using same ARN.
Special treatment of inverted duty structure refunds & zero-rated supplies.
Documentation best practices and risk profiling by the system.
Interaction of rate changes with refund eligibility.

4

Dispute Resolution: From First Appellate Authority to GSTAT

Strengthened appellate chain: First Appellate → GSTAT → High Court.
GST Appellate Tribunal (GSTAT): Structure, benches, electronic filing, phased rollout.
Appeal timelines, revised Rule 108, automatic acknowledgements.
Migration of pending appeals and limitation implications.
Strategic litigation preparedness for businesses.

5

AI-Driven Compliance & Enforcement

Deployment of AI & data analytics for fraud detection, invoice matching, and risk profiling.
Enhanced system validations for e-invoicing, ISD distribution, TDS/TCS.
Multi-factor authentication (MFA), API-level checks, and cross-module reconciliations.
Implications for taxpayers: stronger preventive controls and data quality expectations.

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

Register

Reserve your seat

Share your details and the SSPL team will get in touch with programme dates, fees, and logistics.

Corporate training programme

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

Introduction

Programme objectives

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

1

2

3

4

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

Register

Reserve your seat

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Services Offered

Corporate Training

Academic Training & Awareness

Management Consultancy

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