This book is prepared exclusively for the Final Level of Chartered Accountancy Examination requirement. It covers the entire revised syllabus as per ICAI. It is a one-stop solution to conquer the vast subject of Indirect Taxation easily. This book aims 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 9^th Edition & updated with all Relevant Amendments for CA-Final | New Syllabus | Nov 2024 exams. It is authored by CA (Dr.) Mahesh Gour, 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
    • Amendments for December 2021
    • Amendments for May 2021
• [Author’s View] for conceptual clarity
• [RTPs & MTPs of ICAI] This book covers references to RTPs & MTPs Questions of ICAI
• [Amendments Applicable for May 2024 Examination] are especially highlighted

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
  • Appeals and Revision
  • 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
  • Warehousing under Customs
  • Baggage, Stores and Import by Post
  • Transit and Transshipment
  • Refunds under Customs
  • Foreign Trade Policy