Taxmann's CLASS NOTES for Indirect Tax Laws | IDT SAAR (Paper 8 | IDT) – Explaining provisions of the law in simple language with diagrams & charts | Colour Coded | CA-Final | Nov 2022 Exam  (Paperback, CA (Dr.)Mahesh Gour, CA (Dr.) K.M Bansal)

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: (1) GST Act (2) Customs Act (3) Foreign Trade Policy The Present Publication is the 5th Edition & updated till 30th April 2022 for CA-Final | New Syllabus | Nov. 2022/May 2023 exams. It is authored by CA (Dr.) Mahesh Gour & CA (Dr.) K.M. Bansal, with the following noteworthy features: (1) Strictly as per the New Syllabus of ICAI (2) [Pictorial Presentation/Charts with Handwritten Fonts] are used in the book for easy understanding of complex concepts (3) [Multi-Colour Coded Book] which follows the below structure: (a) Black – Heading, Sub-Heading & Important Words (b) Blue – Matter/Content (c) Red – Section, Rules & Schedules (d) Green – Key Code, Date, Month (i) Amendments for December 2021 (ii) Amendments for May 2021 (4) [Author's View] for conceptual clarity (5) [RTPs & MTPs of ICAI] This book covers references to RTPs & MTPs Questions of ICAI (6) [Amendments Applicable for Nov. 2022 Examination] are especially highlighted The contents of the book are as follows: (1) Goods & Services Tax (a) GST in India – An Introduction (b) Supply under GST (c) Charges of GST (d) Exemptions of GST (e) Place of Supply (f) Time of Supply (g) Value of Supply (h) Input Tax Credit (i) Registration (j) Tax Invoice, Credit & Debit Notes (k) E-Way Bill (l) Accounts and Records (m) Payment of Tax (i) Payment of Tax, Interest and other Amounts (ii) Tax Deduction at Source and Collection of Tax at Source (n) Returns (o) Refunds (p) Assessment and Audit (q) Inspection, Search, Seizure and Arrest (r) Demand and Recovery (s) Liability to Pay in Certain Cases (t) Offences and Penalties (u) Appeals and Revision (v) Advance Rulings (w) Miscellaneous Provisions (2) Customs & Foreign Trade Policy (a) Basic Concept of Customs (b) Types of Duties (c) Classification of Imported and Exported Goods (d) Import Procedure (e) Valuation (f) Duty Drawback (g) Warehousing under Customs (h) Baggage, Stores and Import by Post (i) Transit and Transshipment (j) Refunds under Customs (k) Foreign Trade Policy