Description
Aadhya Prakashan Indirect Tax Laws A Quick Referencer Cum Compiler For May 2021 by Yogendra Bangar and 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 367 Illustrations (280 on GST and 87 on 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 RTP and Practice Questions of ICAI;
Answers as per law as amended by Finance Act, 2020 & other amendments upto October 31st, 2020;
For ideal examination-oriented preparation, marks allotted to the question have been specified along with the past examination questions.
Excludes topics as per ICAI’s Announcement dated 15th July 2020 which have become irrelevant for examination.
Table of Contents:
■ Section A : Goods and Services Tax (GST)
GST in India – A Brief Introduction
Supply under GST
Charge of GST
Composition Levy
Exemption from GST
Place of Supply, Export and Import
Time of Supply
Value of Supply
Input Tax Credit
Registration
Tax Invoice, Credit and Debit Notes & E-way Bill
Accounts and Records
Payment of Tax, TDS & TCS
Returns
Refunds
Administration, Assessment and Audit
Inspection, Search, Seizure and Arrest
Demands, Recovery & Liability to Pay in Certain Cases
Advance Ruling, Appeals and Revision
Offences and Penalties
Job-Work and Miscellaneous Provision
■ Section B : Customs
22. Basic Concepts
23. Classification & Types of Customs Duties
24. Valuation
25. Importation and Exportation
26. Duty Drawback
27. Baggage, Postal Articles & Stores & Search
28. Exemptions and Refunds
■ Section C : Foreign Trade Policy
29. Foreign Trade Policy (2015-2020)