Description
Aadhya Prakashan Comprehensive Guide To Indirect Tax Laws For May 2021 Exam by Yogendra Bangar and Vandana Bangar
This book covers the syllabus prescribed for CA Final New Scheme and Old Scheme.
This book incorporates the following –
Analysis of the provisions of CGST Act, 2017, IGST Act, 2017 and Relevant Rules, 2017;
GST & Customs Law as amended by Finance Act, 2020 (Effective Provisions);
New and Unique 310 Illustrations [262 on GST & 48 on Customs & FTP] arranged Topic-wise/ Section-wise and Select Past Examination Questions;
Tables, Flow Charts and Diagrams for easy understanding and Quick Recap of GST laws;
Revised Foreign Trade Policy [2015-2020];
Landmark Judgments & Select Cases of ICAI;
All the latest developments in the Indirect Tax Laws, including latest Circulars and Notifications upto October 31st, 2020.
■ SECTION A : GOODS AND SERVICES TAX (GST)
1. GST in India – A Brief Introduction
2. Supply under GST
3. Charge of GST
4. Composition Levy
5. Exemption from GST
6. Place of Supply
7. Export and Import
8. Time of Supply
9. Value of Supply
10. Input Tax Credit
11. Registration
12. Tax Invoice Credit & Debit Notes and E-Way Bill
13. Accounts and Records
14. Payment of Tax, TDS & TCS
15. Returns
16. Refunds
17. Assessment and Audit
18. Inspection, Search, Seizure and Arrest
19. Administration, Demands and Recovery
20. Liability to Pay in Certain Cases
21. Advance Ruling
22. Appeals and Revision
23. Offences and Penalties
24. Job Work and Miscellaneous Provisions
■ SECTION B : CUSTOMS
25. Basic Concepts
26. Classification & Types of Customs Duties
27. Valuation
28. Importation and Exportation
29. Duty Drawback
30. Baggage, Postal Articles & Stores
31. Exemptions and Refunds
■ SECTION C : FOREIGN TRADE POLICY
32. Foreign Trade Policy (2015-2020)