Description
Commercial Law Publishers (India) Pvt Ltd IDT SAAR Handwritten Notes Indirect Tax Laws by Mahesh Gour
This book is prepared exclusively for the Final Level of Chartered Accountancy Examination requirement. It covers the entire revised syllabus as per ICAI. It is a one-stop solution to conquer the vast subject of Indirect Taxation easily. This book aims to explain the complicated provisions of the law in a simplified manner with the help of charts & diagrams.
This book covers the following laws:
GST Act
Customs Act
Foreign Trade Policy
The Present Publication is the 8th Edition & updated with all Relevant Amendments for CA-Final | New Syllabus | May 2024 exams. It is authored by CA (Dr.) Mahesh Gour, with the following noteworthy features:
Strictly as per the New Syllabus of ICAI
[Pictorial Presentation/Charts with Handwritten Fonts] are used in the book for easy understanding of complex concepts
[Multi-Colour Coded Book] which follows the below structure:
Black – Heading, Sub-Heading & Important Words
Blue – Matter/Content
Red – Section, Rules & Schedules
Green – Key Code, Date, Month
Amendments for December 2021
Amendments for May 2021
[Author’s View] for conceptual clarity
[RTPs & MTPs of ICAI] This book covers references to RTPs & MTPs Questions of ICAI
[Amendments Applicable for May 2024 Examination] are especially highlighted
The contents of the book are as follows:
Goods & Services Tax
GST in India – An Introduction
Supply under GST
Charges of GST
Exemptions of GST
Place of Supply
Time of Supply
Value of Supply
Input Tax Credit
Registration
Tax Invoice, Credit & Debit Notes
E-Way Bill
Accounts and Records
Payment of Tax
Payment of Tax, Interest and other Amounts
Tax Deduction at Source and Collection of Tax at Source
Returns
Refunds
Assessment and Audit
Inspection, Search, Seizure and Arrest
Demand and Recovery
Liability to Pay in Certain Cases
Offences and Penalties
Appeals and Revision
Advance Rulings
Miscellaneous Provisions
Customs & Foreign Trade Policy
Basic Concept of Customs
Types of Duties
Classification of Imported and Exported Goods
Import Procedure
Valuation
Duty Drawback
Warehousing under Customs
Baggage, Stores and Import by Post
Transit and Transshipment
Refunds under Customs
Foreign Trade Policy