Applicable for November 2023 Exams.
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Sample Chapter : CLICK HERE
This book incorporates the following:
• New and Unique 312 Illustrations (265 on GST & 47 on Customs & FTP)
• GST & Customs Laws as amended by Finance Act, 2022
• Revised Foreign Trade Policy [2023]
• Guideline Answers, Landmark Judgments and Select Cases of ICAI
• Tables, Flow Charts and Diagrams for easy understanding of GST laws
• Latest Circulars and Notifications up to 30th April, 2023
Contents
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
7. Export and Import
8. Time of Supply
9. Value of Supply
10. Input Tax Credit
11. Registration
12. Tax Invoice, Credit and Debit Notes
13. Accounts and Records
14. Payment of Tax, TDS & TCS
15. Returns
16. Refunds
17. Assessment and Audit
18. Inspection, Search, Seizure and Arrest
19. Administration, Demands and Recovery
20. Liability to Pay in Certain Cases
21. Advance Ruling
22. Appeals and Revision
23. Offences and Penalties
24. Job Work and Miscellaneous Provisions
SECTION B : CUSTOMS
25.Basic Concepts
26.Classification & Types of Customs Duties
27.Valuation
28.Importation and Exportation
29.Warehousing
30.Duty Drawback
31.Baggage, Postal Articles & Stores
32.Exemptions and Refunds
SECTION C : FOREIGN TRADE POLICY
Foreign Trade Policy (2023)