Indirect Taxes (CA Final, New Syllabus 2023, for May 2024 and onwards Exams)

PRACTICAL LEARNING SERIES
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Description
Updated with Latest amendments including MCQs for Practice
• Comprehensive Coverage of all the Topics in the CA Final Syllabus - Indirect Taxes Subject
• Complete Coverage of GST Law in student friendly manner
• Amendments made in GST and in Customs Law by Finance Act, 2023 duly updated
• Use of Tables, Flow Charts and Diagrams for clarity and easy memory
• All points relevant to a topic discussed in one place (Act, Rules, Case Law, etc.)
• Complete Coverage of all Latest Case Laws, Circulars and Notifications
• Solved Answers of CA Final Exams and Practical Illustrations in respective Chapters
• Salient Aspects of Foreign Trade Policy have been dealt in separate Chapter
• Fast Track Referencer given separately for easy revision and MCQ's for exam practice
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Table of Contents
* Guideline Answers to November,2023 Exam
*  MCQ's for Practice
* Definitions under CGST Act, 2017
* Finance Act 2023 Amendments
* Fast Track Referencer - GST & Customs Law
GST MAIN TOPICS
1. Basic Concepts of GST
2. GST-Levy and Collection of Tax
3. GST-Exemptions
4. Place of Supply
5. Time and Value of Supply
6. Input Tax Credit
7. Registration
8. Tax Invoice, Credit and Debit Notes
9. Payment
10. Liability to Pay Tax Dues in Certain Cases
11. Returns
12. Accounts and Records
13. Deemed Exports, Job Work, E-Way Bill
14. Administration Assessment Audit
15. Authority for Advance Rulings
16. Demand & Recovery of Tax
17. Refund of Taxes Paid
18. GST Inspection, Search and Seizure
19. Offences and Penalties
20.Appeals to Appellate Authority
CUSTOMS & FTP
21. Basic Concepts of Customs
22. Classification of Customs Duties
23. Valuation under Customs Law
24. Conveyances, Clearance & Warehousing - Procedures
25. Baggage, Post, Stores & Coastal Goods
26. Refund of Duty & Duty Drawback
27. Foreign Trade Policy (FTP)
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Author Details
Shri G Sekar is a graduate in commerce and a fellow member of the Institute of Chartered Accountants of India. He is a rank-holder and Gold Medallist in the graduation examinations. His areas of specialization include Direct Taxation, Indirect Taxation, Systems Audit, Accounting Standards and Government Accounting. He is a faculty member on Taxation, at Institute of Chartered Accountants of India and its Branches. He is also a visiting faculty on the subject in management and professional institutes including Regional Training Institute of Southern Region - C & AG. He has been regularly presenting papers on Direct and Indirect Taxation and Accounting Standards at conferences organised by various institutions. His articles on Direct and Indirect Taxation have been published in law journals.
CA R.S. Balaji : B. Com, FCA