Description
Aadhya Prakashan Comprehensive Guide To Indirect Tax Laws (14Th Edition) by Dr Yogendra Bangar and Dr Vandana Bangar
It is with great pride and pleasure that we bring to you our book on Indirect Taxes — “Comprehensive Guide to Indirect Tax Laws” that has not only enjoyed great market success but has also received the appreciation of our dear readers. 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
Amendments made by CGST & IGST (Amendment) Act, 2018 applicable w.e.f. 01-02-2019
New and Unique 304 Illustrations [246 on GST & 58 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
Landmark Judgments & Select Cases of ICAI.
All the latest developments in the Indirect Tax Laws, including latest Circulars and Notifications upto April 30th, 2019.
Table of Contents:
■ 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. Warehousing
30. Duty Drawback
31. Baggage, Postal Articles & Stores
32. Search, Seizure, Confiscation and Miscellaneous Provisions
33. Exemptions, Recoveries, Demands and Refunds
34. Appeals and Revision
35. Advance Rulings and Settlement of Cases
36. Offences & Prosecution
■ SECTION C : FOREIGN TRADE POLICY
37. Foreign Trade Policy (2015-2020)