This book covers the syllabus prescribed for CA Final New Scheme and Old Scheme.

This book incorporates the following –

• Analysis of the provisions of CGST Act, 2017,  IGST Act, 2017 and Relevant Rules, 2017;
• GST & Customs Law as amended by Finance Act, 2020 (Effective Provisions);
• New and Unique 310 Illustrations [262 on GST & 48 on Customs & FTP] arranged Topic-wise/ Section-wise and Select Past Examination Questions;
• Tables, Flow Charts and Diagrams for easy understanding and Quick Recap of GST laws;
• Revised Foreign Trade Policy [2015-2020];
• Landmark Judgments & Select Cases of ICAI;
• All the latest developments in the Indirect Tax Laws, including latest Circulars and Notifications upto October 31st, 2020.

Contents:

Section A: Goods and Services Tax (GST)

1. GST in India
2. Supply under GST
3. Charge of GST
4. Composition Levy
5. Exemption from GST
6. Place of Supply
7. Export & Import
8. Time of Supply
9. Value of Supply
10. Input Tax Credit
11. Registration
12. Tax Invoice Credit & Debit Notes and E-way Bill
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 & 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

1. Basic Concepts
2. Classification & Types of Customs Duties
3. Valuation
4. Importation and Exportation
5. Duty Drawback
6. Baggage, Postal Articles & Stores
7. Exemptions and Refunds

1. Foreign Trade Policy (2015-2020)