CA Final IDT Simplified Books CA Vishal Bhattad Jan 26 Exam

CA Final IDT Simplified Books CA Vishal Bhattad Jan 26 Exam

CA Final IDT Simplified Books CA Vishal Bhattad Jan 26 Exam

Book Features: Highly referred study material among CA, CS & CMA students

1. a. Pictographic Presentation
2. b. Flow charts

IDT Simplified Book Set is a complete study material for CA, CS, and CMA Final Exam preparation.

Content of the book is as follows :-

GST Module 1

1. Basic Concepts & Constitutional Levy of tax & Concept of Supply
2. Reverse Charge Mechanism & ECO
3. Composition Levy
4. Place of Supply
5. Exemptions from GST
6. Time of Supply
7. Value of Supply
8. Input Tax Credit

GST Module 2

1. Registration
2. Tax Invoice
3. Accounts / Records / E-Way Bill
4. Payment of Tax & TDS-TCS
5. Advance Ruling
6. Returns
7. Refunds
8. Job Work
9. Assessment and Audit
10. Inspection, Search, Seizure and Arrest
11. Demands and Recovery
12. Liability to Pay in Certain Cases
13. Offences, Penalties
14.  Ethical Aspects under GST
15. Appeals and Revision
16. Misc. Provisions

Customs

1. Constitutional Provision & Levy of Customs Duty
2. Date for Determination Rate & Tariff value & Assessment & ACDs under Custom Tariff Act, 1975

3. Concessions under Customs or Exception to Sec 12

• Sec 13-Pilfered Goods
• Sec 22 – Abatement of Duty on Damaged or Deteriorated Goods Benefits
• Sec 23 – Remission of Duty
• Sec 24- Denaturing & Mutilation Customs
• Sec 20-Re-Importation of Goods

4  Importation & Exportation procedure & transit & Transaction of goods

5  Valuation

6  Goods Imported & Exported by Post or Courier & Stores

7  Baggage

8  Warehousing

9 Custom Tariff Act,1975

10 Audit & Refund

11 Foreign Trade Policy