CA/CMA Final IDT Concept Book By CA Yashvant Mangal Nov / Dec 26

CA/CMA Final IDT Concept Book By CA Yashvant Mangal Nov / Dec 26

CA/CMA Final IDT Concept Book By CA Yashvant Mangal Nov / Dec 26

This latest edition has been comprehensively updated as per Finance Act, 2025 and includes:

• All applicable amendments Covered till 30th April 2026
• Important words highlighted in RED colour which helps during revision
• Includes analysis of topics for better understanding
• Simplified presentation with student friendly language
• Memes, charts and much more for making your learning more interesting
• Best Book for Self study and 1.5 Day revision.

Contents

SECTION A: GOODS AND SERVICES TAX (GST)

1. Levy Of GST
2. Composition Scheme
3. Place of Supply
4. Exemption under GST
5. Time of Supply
6. Value of Supply
7. RCM & ECO
8. Input Tax Credit
9. Registration
10. TDS and TCS
11. Tax Invoice, Credit and Debit Notes & other Documents
12. Accounts and Records
13. Payment of Tax & Interest
14. Electronic Commerce Transactions under GST
15. Returns
16. Import and Export Under GST
17. Refunds
18. Job Work
19. Assessment and Audit
20. Inspection, Search, Seizure and E-way Bill
21. Demands and Recovery
22. Liability to Pay in Certain Cases
23. Offences and Penalties and Ethical Aspects under GST
24. Appeals and Revision
25. Advance Rulings
26. Miscellaneous

SECTION B: CUSTOMS AND FTP

1. Definitions
2. Types of Duty
3. Importation and Exportation
4. Classification of Imported and Export Goods
5. General Provisions under the Customs Act 1962
6. Valuation of Goods
7. Warehousing
8. Baggage, Postal Articles and Stores
9. Exemptions, Refunds and Audit
10. Foreign Trade Policy

About the Author

CA. Yashvant Mangal is a Fellow Member of the Institute of Chartered Accountants of India. He is also a Qualified Company Secretary and a Commerce Graduate.He is a Renowned National Level Author & Faculty of IDT for CA, CS & CMA Final students and Professionals. He is an Eminent Speaker and is enormously passionate about the subject and has addressed many seminars and conferences on GST, Service Tax and various other subjects on different platforms including ICAI, Tax Bar Associations, Banks and various Trade Associations in various states including Maharashtra, Gujarat, Rajasthan and Madhya Pradesh.