Comprehensive guide to Indirect Tax Laws

This book incorporates the following

• Analysis of the provisions of CGST Act, 2017, IGST Act, 2017 and Relevant Rules, 2017
• Amendments made by CGST & IGST (Amendment) Act, 2018 applicable w.e.f. 01-02-2019
• New and Unique 304 Illustrations [246 on GST & 58 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
• Landmark Judgments & Select Cases of ICAI.
• All the latest developments in the Indirect Tax Laws, including latest Circulars and Notifications upto April 30th, 2019

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

1. Basic Concepts
2. Classification & Types of Customs Duties
3. Valuation
4. Importation and Exportation
5. Warehousing
6. Duty Drawback
7. Baggage, Postal Articles & Stores
8. Search, Seizure, Confiscation and Miscellaneous Provisions
9. Exemptions, Recoveries, Demands and Refunds
10. Appeals and Revision
11. Advance Rulings and Settlement of Cases
12. Offences & Prosecution

SECTION C : FOREIGN TRADE POLICY

Foreign Trade Policy (2015-2020)