This book incorporates the following 

• Finance Act, 2022 (Effective Provisions) & all Amendments up to 31st October 2022
• Summarized Points for Quick Revision
• Tables, Flow Charts and Diagrams for Easy understanding & Quick Recap
• New & Unique 370 Illustrations (287 on GIT and 83 on Customs & FTP)

SUBJECT INDEX

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, 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. Warehousing
• 27.Duty Drawback
• 28.Baggage, Postal Articles & Stores & Search
• 29.Exemptions and Refunds

SECTION C : FOREIGN TRADE POLICY