CA Final IDT Saar by Mahesh Gour

Description

Taxmann’s CLASS NOTES for Indirect Tax Laws is a one-stop solution to conquer the vast subject of Indirect Taxation with ease. The objective behind this book is to explain the complicated provisions of the law in a simplified manner with the help of charts & diagrams.

This book covers the following laws:

• GST Act
• Customs Act
• Foreign Trade Policy

The Present Publication is the 3^rd Edition (for CA-Final | New Syllabus) & Updated till 30^th April 2021, authored by CA (Dr.) Mahesh Gour & CA (Dr.) K.M. Bansal, with the following noteworthy features:

• Strictly as per the New Syllabus of ICAI
• [Pictorial Presentation/Charts with Handwritten Fonts] are used in the book for easy understanding of complex concepts
• [Multi-Colour Coded Book] which follows the below structure:
• Black – Heading, Sub-Heading & Important Words
• Blue – Matter/Content
• Red – Section, Rules & Schedules
• Green – Key Code, Date, Month
• Separate Image for Amendments
• [Author’s View] for conceptual clarity
• [RTPs & MTPs of ICAI] This book covers reference to RTPs & MTPs Questions of ICAI
• [Amendments Applicable for November 2021 Examination] are provided

Also Available:

• [4^th Edition] of Taxmann’s Indirect Taxes Law & Practice
• [4^th Edition] of Taxmann’s CRACKER cum Compiler – Indirect Tax Laws
• [2^nd Edition] of Taxmann’s Quick Revision Charts for Indirect Tax Laws
• COMBO of Textbook + CRACKER + CLASS NOTES on Indirect Tax Law | CA-Final

The contents of the book are as follows:

• Goods & Services Tax
• GST in India – An Introduction
• Supply under GST
• Charges of GST
• Exemptions of GST
• Place of Supply
• Time of Supply
• Value of Supply
• Input Tax Credit
• Registration
• Tax Invoice, Credit & Debit Notes
• E-Way Bill
• Accounts and Records
• Payment of Tax
• Payment of Tax, Interest and other Amounts
• Tax Deduction at Source and Collection of Tax at Source
• Returns
• Refunds
• Assessment and Audit
• Inspection, Search, Seizure and Arrest
• Demand and Recovery
• Liability to Pay in Certain Cases
• Offences and Penalties
• Advance Rulings
• Miscellaneous Provisions
• Customs & Foreign Trade Policy
• Basic Concept of Customs
• Types of Duties
• Classification of Imported and Exported Goods
• Import Procedure
• Valuation
• Duty Drawback
• Baggage, Stores and Import by Post
• Transit and Transshipment
• Foreign Trade Policy
• Refunds under Customs