CA / CS / CMA Final Conceptual Learning A Handbook on Indirect Tax Law GST & Customs Applicable Nov-23/May-24Exam

Description

• Amended upto 30.04.2023
• Every topic with its complete analysis and interpretation.
• Easy understandability through soft language.
• Solved analytical illustrations as per current amended law.
• 100% Coverage with conceptual clarity.

Content

(VOLUME -1)

SECTION – A: GOODS AND SERVICES TAX (GST)

1. GST in India: An Introduction
2. Levy of CST
3. Time of Supply
4. Value of Supply
5. Input Tax Credit (ITC)
6. Composition Scheme
7. Reverse Charge Mechanism
8. IGST Act, 2017

(VOLUME – 2)

SECTION A: GOODS AND SERVICES TAX (GST)

9. Exemptions Under GST
10. Registration, TDS and TCS
11. Payment of Tax
12. Tax Invoice, Credit and Debit Notes
13. Returns Under GST
14. Refunds Under GST
15. Assessment
16. Audit
17. Accounts and Records
18. Inspection, Search, Seizure and Arrest
19. Demands and Recovery
20. Liability to Pay in Certain Cases
21. Advance Ruling
22. Appeals and Revision
23. Offences and Penalties
24. Miscellaneous

(VOLUME – 3)

SECTION B: CUSTOMS LAW

25. Definitions And Types of Customs Duties 25

26. General Provisions under Customs Act, 1962 26

27. Importation & Exportation 27

28. Valuation of Goods 28

29. Duty Drawback

30. Baggage, Postal Articles, Stores & Coastal Goods

31 .Classification of Goods

32. Exemptions, Refunds, Audit and Verification

SECTION C: FOREIGN TRADE POLICY

33. Foreign Trade Policy – Basics, General Provisions For Imports / Exports, Glossary & Definitions

34. Exports From India Schemes, Duty Exemption Remission Schemes, EPCG Scheme

35. EOUs, EHTPs, STPs, BTPs And Deemed Exports

About the Author

CA. Yashvant Mangal is a Fellow Member of the Institute of Chartered Accountants of India. He is also a Qualified Company Secretary and a Commerce Graduate.

He is a Renowned National Level Author & Faculty of IDT for CA, CS & CMA Final students and Professionals. He is an Eminent Speaker and is enormously passionate about the subject and has addressed many seminars and conferences on GST, Service Tax and various other subjects on different platforms including ICAI, Tax Bar Associations, Banks and various Trade Associations in various states including Maharashtra, Gujarat, Rajasthan and Madhya Pradesh.

He is a Certified Faculty of GST accredited to Indirect Tax Committee, ICAI wherein he is acknowledged as Trainer Faculty of GST to train CA members and other Professionals along with other stakeholders.

He is famous for coverage of entire syllabus of IDT in just 100 hrs in conceptual manner with Practical Approach, Lucid language and real life examples based study with Student friendly environment in the lectures. Many of his students secured All India Rank in CA, CS, CMA Finals and IPCC examinations. Many students secure exemptions in every examination in the subject taught by him.