CA Final IDT Compiler Summary Book Yogendra Bangar Nov 26 Exam

CA Final IDT Compiler Summary Book Yogendra Bangar Nov 26

CA Final IDT Compiler Summary Book Yogendra Bangar Nov 26

Description –

This book incorporates the following :
■ Summarized Points for Quick Revision (Colourful Book)
■ GST & Customs Laws as Amended made by Finance Act, 2025
■ Amendments made by the Finance Act, 2025 applicable for Nov 26 Exams and onwards.
■ Tables, Flow Charts and Diagrams for easy understanding.
■ Latest Circulars and Notifications

Content of the book is as follows –

SECTION A : Goods and Services Tax

• Supply under GST
• Charge of GST and Composition Levy
• Place of Supply
• Exemptions from GST
• Time of Supply
• Value of Supply
• Input Tax Credit
• Registration
• Tax Invoice; Credit and Debit Notes
• Accounts and Records; E-way Bill
• Payment-of Tax
• Electronic Commerce Transactions under GST
• Returns
• Import and Export under GST
• Refunds Job Work
• Assessment and Audit
• Inspection, Search, Seizure and Arrest
• Demands and Recovery
• Liability to Pay in Certain Cases
• Offences and Penalties and Ethical Aspects under GST
• Appeals and Revision
• Advance Rulings
• Miscellaneous Provisions

SECTION B: CUSTOMS AND FTP

• Levy and Exemptions from Customs Duty
• Types of Duty
• Classification of Imported and Export Goods
• Valuation under the Customs Act 1962
• Importation and Exportation of Goods
• Warehousing
• Refunds
• Foreign Trade Policy

About The Author

Yogendra Bangar is a member of ICAI, is the founder and pioneer of AADHYAS Academy and Prakashan. A thorough educationist and a self made man with an excellent academic record throughout, he laid the foundation stone of Aadhya Academy in 1996.