Description
Taxmann CLASS NOTES for Indirect Tax Laws IDT SAAR by Mahesh Gour, K.M. Bansal
Taxmann’s CLASS NOTES for Indirect Tax Laws is a one-stop solution to conquer the vast subject of Indirect Taxation with ease. 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 4th Edition (for CA-Final | New Syllabus) & Updated till 31st October 2021, authored by CA (Dr.) Mahesh Gour & CA (Dr.) K.M. Bansal, 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 reference to RTPs & MTPs Questions of ICAI
[Amendments Applicable for May 2022 Examination] are especially highlighted
Also Available:
[45th Edition] of Taxmann’s Indirect Taxes Law & Practice
[1st Edition] of Taxmann’s PROBLEMS & SOLUTIONS for Indirect Taxes Law & Practice
[5th Edition] of Taxmann’s CRACKER cum Compiler for Indirect Tax Laws
COMBO of Textbook + PROBLEMS & SOLUTIONS + CRACKER + CLASS NOTES on Indirect Tax Law | CA-Final
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
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
Baggage, Stores and Import by Post
Transit and Transshipment
Foreign Trade Policy
Refunds under Customs