Indirect Tax Laws (IDT) Cracker

This book is prepared exclusively for the requirements of the Final Level of Chartered Accountancy Examination. It covers the questions & detailed answers strictly as per the new syllabus of ICAI.

The Present Publication is the 9^th Edition & amended upto 31^st October 2023 for CA-Final | New Syllabus | May 2024 Exams. This book is authored by CA (Dr) Mahesh P. Gour & CA (Dr) K.M. Bansal. This book incorporates the following noteworthy features:

• Strictly as per the Latest Syllabus of the ICAI
• Coverage of this book includes:
  • All Past Exam Questions, including:
    • CA Final Nov. 2023 Exam
• [Tabular Presentation of Answers] for easy learning
• [Arrangement of Questions in Chronological Format] Both 'topic-wise' & 'category-wise'
• [Chapter-wise Marks Distribution] for Past Exams from May 2018 onwards
• [Trend Analysis] for Previous Exams from July 2021 onwards
• [Comparison with ICAI Study Material] Chapter-wise comparison with ICAI Study Material
• [Most Updated & Amended] This book is amended & updated upto 31^st October 2023

Contents of this book are as follows:

• Goods and Services Tax
  • Supply under GST
  • Charges of GST
  • Place of Supply
  • Exemptions of GST
  • Time of Supply
  • Value of Supply
  • Input Tax Credit
  • Registration
  • Tax Invoice, Credit/Debit Notes
  • Accounts and Records & E-Way Bill
  • Payment of Tax
  • Electronic Commerce
  • Returns
  • Refund
  • Job Work
  • Assessment and Audit
  • Inspection, Search, Seizure and Arrest
  • Demands and Recovery
  • Liability to Pay in Certain Cases
  • Offences and Penalties
  • Appeals and Revision
  • Advance Ruling
  • Miscellaneous Provisions
• Customs & Foreign Trade Policy
  • Levy of Exemptions from Customs Duty
  • Types of Duty
  • Classification of Imported and Exported Goods
  • Valuation under the Customs Act, 1962
  • Importation, Exportation and Transportation of Goods
  • Warehousing
  • Duty Drawback
  • Refund
  • Foreign Trade Policy 2023