CA FINAL COMPREHENSIVE GUIDE TO INDIRECT TAX LAWS BY CA YOGENDRA BANGAR & CA VANDANA BANGAR

It is with great pride and pleasure that we bring to you our book on Indirect Taxes Comprehensive Guide to Indirect Tax Laws that has not only enjoyed great market success but has also received the appreciation of our dear readers. This book covers the syllabus prescribed for CA Final New Scheme.

This book incorporates the following

• New and Unique 317 Illustrations (265 on GST & 52 on Customs & FTP)
• GST & Customs Laws as amended by Finance Act,2021 (Effective Provisions)
• Revised Foreign Trade Policy [2015-2020]
• 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 31st October, 2021

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.Duty Drawback

30.Baggage, Postal Articles & Stores

31.Exemptions and Refunds

SECTION C : FOREIGN TRADE POLICY

Foreign Trade Policy (2015-2020)

About the Author

Yogendra Bangar

Mr. Bangar a member of ICAI, is the founder and pioneer of AADHYAS Academy and Prakashan. A thorough educationist and a self made man with an excellent academic record throughout, he laid the foundation stone of Aadhya Academy in 1996. Beginning with table coaching to a couple of students, he has over the years, step by step with great determination and hardwork built a strong Knowledge based education support system providing a platform to aspiring students to pursue and achieve their goals. He believes in the saying, Learn as if you were to live forever, it is his continuous thirst for knowledge that has gained him a name amongst intellectual heads in the renowned Institutes of Commerce. His commitment for quality education has enabled him to develop a unique method of teaching and learning which retains the strong characteristics of conservative learning and teaching methods developed in lines with the latest technologies. Thus, blending the values of traditional system with the modern concept of education with technology.