Applicable for May 2021 Examination.

Features:-
• Amended - Upto 31-10-2020 (Finance Act, 2020 to the extent notified)
• Illustrations - 496 [414 in GST & 82 in Customs/FTP Book]
• Coverage - RTPs and MTPs upto Nov. 2020
• Case Law - ICAI Select Cases + Advance Rulings on GST by AAR/AAAR

Index:-
MODULE 1 : GST
1. Introduction, Constitutional Amendments & General Definitions
2. Definitions : Person, Deemed Distinct Persons, Related Person, Business, Goods & Service
3. Meaning & Scope Of Supply
4. Supply Related Concepts, Aggregate Turnover And Composite & Mixed Supply
5. Charge Of CGST, UTGST/SGST, IGST & Compensation Cess
6. Time Of Supply Of Goods & Services, And, Change In Rate Of Tax
7. Meaning Of Consideration & Valuation Of Supply
8. Place Of Supply Of Goods
9. Place Of Supply Of Services
10. Inter-State & Intra-State Supplies
11. Import & Export; Export Incentives And Zero-Rated Supply & SEZs
12. Threshold Exemption, Composition Scheme & Exemption For Goods
13. Person Liable To Pay Tax And Reverse Charge
14. Tax Deduction At Source (TDS), Tax Collection At Source (TCS) & E-Commerce Operators
15. Basics Of Input Tax Credit : Input, Input Service & Capital Goods
16. Credit – Availment & Utilization (Eligible & Ineligible Items, Conditions, Documents & Time)
17. Credit : ‘Personal Use’, ‘Exempted Supplies’, Composition Scheme, New Registrations & Transfer Of Business
18. Credit : Job-Work, Input Service Distributor, Matching & Procedures
19. Taxation Of Services : Sector-wise/Business-Wise Analysis
20. Administration Of GST & Registration Under GST
21. Invoices, Accounts & Records And Payment, Interest & Accounting Entries
22. Returns & Assessment
23. Unjust Enrichment & Refunds And Anti-Profiteering Measure
24. Audits, Inspections, Summons, Visits, E-way Bill, Search & Seizure
25. Demands, Recoveries & Adjudication And Liability In Special Cases
26. Penalties, Confiscation, Prosecution & Arrests & Circulars & Other Powers
27. Advance Rulings & Appeal There against
28. Appeals, Revision And Miscellaneous Provisions

MODULE 2 : CUSTOMS-FTP
29. Customs : Basics And Charge Of Duty
30. Customs Valuation
31. Customs : Classification, Tariff & Various Duties
32. Import, Export & Transport Procedures
33. Customs : Drawback, Baggage, Postal Articles and Stores
34. Customs : Audit, Exemptions, Refund and Other Provisions
35. Foreign Trade Policy – Basics, Schemes, EOUs & SEZs