Description
Wolters Kluwer Students Referencer On Indirect Taxes For Ca Final May Nov 2020 Exam by G Sekar and B Saravana Prasath
This New Edition of Students’ Referencer on Indirect Taxes, [applicable for both New and Old Syllabus of CA Final comes with the following features
Comprehensive Coverage of all the Topics in the CA Final Syllabus – Indirect Taxes Subject
Included Multiple Choice Questions [MCQ’s] for Practice
Complete Coverage of GST Law & Customs Act in student friendly man.ner
Use of Tables, Flow Charts and Diagrams for clarity and easy memory
All points relevant to a topic discussed in one place (Act, Rules, Case Law, etc.).
Complete Coverage of all Latest Case Laws, Circulars and Notifications including Select AAR decisions for knowledge update.
Solved Answers up to Recent CA Final Exams included in respective Chapters
Salient Aspects of Foreign Trade Policy have been dealt in separate Chapter.
Fast Track Referencer given separately for easy revision.
Highlights of this Book
Comprehensive Coverage of CA Final Syllabus.
Concise Presentation of Indirect Taxes Provisions. ,.
Optimal Use of Practical Problems to explain concepts.
Tables, Flow Charts & Diagrams for clarity and easy memory.
Grouping of relevant points related to a particular topic.
Fast Track Referencer and Latest Updates for Quick Revision
Table of Contents:
GST
1 Basic Concepts Of Gst
2 GST Levy And Collectio Of Tax
3 GST Exemption
4 Place Of Supply
5 Time And Value Of Supply
6 Input Tax Credit
7 Registration
8 Tax Invoice Credit And Debit Notes
9 Payment
10 Liability To Pay Tax Dues In Certain Cases
11 Returns
12 Accounts And Records
13 Deemed Exports,Job Work,E Way Bill
14 Administration Assessment Audit
15 Authority For Advance Rulings
16 Demand And Recovery Of Tax
17 Refund Of Taxes Paid
18 GST Inspection Search And Seizure
19 Offences and Penalties
20 Appeals To Appellate Authority
21 Transitional Provision (Excluded From Syllabus)
Customs
22 Basic Concepts Of Customs
23 Classification Of Customs Duties
24 Valuation Under Customs Law
25 Conveyances, Clearance And Warehousing Procedure
26 Baggage, Post, Stores And Coastal Goods
27 Authority For Advance Ruling (Excluded From Syllabus)
28 Demand And Recovery Of Duty Refund, Drawback
29 Search Seizure And Confiscation (Excluded From Syllabus)
30 Offences, Prosecution And Penalties (Excluded From Syllabus)
31 Appeals And Revision (Excluded From Syllabus)
32 Settlement Commission (Excluded From Syllabus)
33 Foreign Trade Policy (FTP) 2015 - 2020
About the Author:
CA B. Saravana Prasath, is a graduate in commerce and a Fellow Member of the Institute of Charted Accountants of India. He secured 4th rank in the Madras University in his graduation exams. He did his CA Internship training under the guidance of Shri G. Sekar Sir [FCA], Chennai during 1995 1998. He secure 1st rank in CA Final exam with 76% aggregate. He also secured 3rd rank in CA Inter exam and 10th rank in CA Foundation examination. His acedemic performance includes 99% in CA Final Accounting Paper and 96% in CA Inter Auditing Paper. His areas of specialisation include Accounting Standards, Accounting Systems, Cost Accounting, Management Decision Making, Direct & Indirect Taxation, Government Accounting and Systems Audit. He is the author of many books for CA Students.