Description
Commercial Law Publishers India Pvt Ltd Students Referencer On Indirect Taxes Old And New Syllabus by 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.
Table of Contents:
Goods and Service
Basic Concepts of GST
GST- Levy and Collection of Tax
GST Exemptions
Place of Supply
Time and Value of Supply
Input Tax Credit
Registration
Tax Invoice, Credit and Debit Notes
Payment
Liability to Pay Tax Dues in Certain Cases
Returns
Accounts and Records
Deemed Exports, Job Work, E–Way Bill
Administration Assessment Audit
Authority for Advance Rulings
Demand & Recovery of Tax
Refund of Taxes Paid
GST Inspection, Search and Seizure
Offences and Penalties
Appeals to Appellate Authority
Transitional Provisions
Customs
Basic Concepts of Customs
Classification of Customs Duties
Valuation under Customs Law
Conveyances, Clearance & Warehousing Procedures
Baggage, Post, Stores & Coastal Goods
Authority for Advance Rulings
Demand & Recovery of Duty, Refund, Drawback
Search, Seizure & Confiscation
Offences, Prosecution & Penalties
Appeals and Revision
Settlement Commission
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.