Description
Aadhya Prakashan Indirect Tax Laws - A Quick Referencer Cum Compiler (Gst, Customs & Ftp)-13Th Edition by Dr Yogendra Bangar and Dr Vandana Bangar
The distinguishing features of this book are –
Coverage of summary of the important provisions of the GST, Customs & FTP along with Charts and Tables, under heading “Summarized Points for Revision”;
New and Unique 329 Illustrations (235 GST & 94 Customs & FTP) arranged Topic-wise/ Section-wise;
Coverage of the past questions of CA Final Exams and select questions from CS and CMA Examinations;
Coverage of select question asked in Revision Test Papers (RTP) of ICAI;
Topic-wise arrangement of questions;
Answers as per the law as amended upto October 31st, 2018;
For ideal examination-oriented preparation, marks allotted to the question have been specified along with the past examination questions.
Coverage of Solved Paper Nov. 2018 (Old & New Scheme) Examination.
ICAI Revision Test Paper (RTP) May, 2019 Examination.
SUBJECT INDEX :
■ 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, Export and Import
7. Time of Supply
8. Value of Supply
9. Input Tax Credit
10. Registration
11. Tax Invoice, Credit and Debit Notes & E-way Bill
12. Accounts and Records
13. Payment of Tax, TDS & TCS
14. Returns
15. Refunds
16. Administration, Assessment and Audit
17. Inspection, Search, Seizure and Arrest
18. Demands, Recovery & Liability to Pay in Certain Cases
19. Advance Ruling, Appeals and Revision
20. Offences and Penalties
21. Miscellaneous Provisions
■ SECTION B : CUSTOMS
22 to 24 Basic Concepts, Classification & Types of Customs Duties & Valuation
25 to 29 Importation and Exportation, Warehousing, Duty Drawback, Baggage, Postal Articles & Stores & Search, Seizure, Confiscation and Miscellaneous Provisions
31 Exemptions, Demands, Refunds & Recoveries
31 to 33 Appeals and Revisions, Advance Rulings, Settlement of Cases and Offences & Prosecution
■ SECTION C : FOREIGN TRADE POLICY
34. Foreign Trade Policy (2015-2020)