This book incorporates the following –

• Finance (No.2) Act, 2019 & all Amendments up to 30^th April, 2020
• Summarized Points for Quick Revision
• Tables, Flow Chart and Diagrams for easy understanding & Quick Recap
• New & Unique 367 Illustrations (280 GST & 87 Customs & FTP)
• Past Exam Questions & ICAI Practice Question & RTP

• 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, Export and Import
• 7.Time of Supply 8.Value of Supply
• 9.Input Tax Credit 10.Registration
• 11.Tax Invoice, Credit and Debit Notes & E-way Bill
• 12.Accounts and Records
• 13.Payment of Tax, TDS & TCS
• 14.Returns
• 15.Refunds
• 16.Administration, Assessment and Audit
• 17.Inspection, Search, Seizure and Arrest
• 18.Demands, Recovery & Liability to Pay in Certain Cases
• 19.Advance Ruling, Appeals and Revision
• 20.Offences and Penalties
• 21.Job-Work and Miscellaneous Provisions

■  SECTION B : CUSTOMS

• 22.Basic Concepts
• 23.Classification & Types of Customs Duties
• 24.Valuation 25.Importation and Exportation
• 26.Duty Drawback
• 27.Baggage, Postal Articles & Stores & Search
• 28.Exemptions and Refunds

■  SECTION C : FOREIGN TRADE POLICY