CA/CS/CMA Final Indirect Tax Laws Study Module By CA Lakhan Fatehchandani Applicable for November 2024 Exam

CA Final Indirect Tax Laws By CA Lakhan Fatehchandani Nov 24

CA Final Indirect Tax Laws By CA Lakhan Fatehchandani Nov 24

Description

This book is crafted to enable students in excelling syllabus of Indirect Tax Laws in preparation of CA Final, CMA Final, and CS Professional exams. This book covers all essential topics with in-depth analysis, practical examples, and exam-focused content to help students master the complexities of Indirect Taxation. This book is an excellent resource whether anyone is preparing for the upcoming exams or looking to enhance their knowledge in GST & Customs.

What’s Inside?
•    Detailed coverage of GST and Customs crafted in Charts, diagrams, and other visual aids to bring complex topics to life.
•    Exam-oriented questions and answers (Q&A Module)
•    Latest amendments and case studies

Key Highlights of the Book:

• Visual Learning: Charts, diagrams, and other visual aids bring complex topics to life.
• Memory Magic: Powerful tips and tricks to help students retain key information.
• Problems for Practice: Numerous questions and answers to solidify students’ understanding and exam preparation.

Contents

Section I: Goods & Service Tax

1. Concept of Supply and Levy of Tax
2. Composition Levy
3. Value of Supply
4. Time of Supply and Tax Invoice, Debit & Credit Notes
5. Exemptions
6. Input Tax Credit
7. Registration
8. Place of Supply
9. Accounts & Records and Payment of Taxes and Returns
10. Taxability of Certain Cases:

• Job Work
• E-Commerce
• Principal/Agent
• Import/Export under GST

11. Refunds under GST
12. Assessment and Audit
13. Appeals and Revision
14. Inspection, Search, Seizure and Arrest & E-Way Bill under GST
15. Demands and Recovery
16. Offences and Penalties
17. Liability to pay tax in Certain Cases
18. Advance Ruling
19. Miscellaneous Provisions

Section II: Customs & Foreign Trade Policy

20. Levy and Exemption from Customs Duties
21. Import and Export Procedures
22. Types of Duty
23. Classification of Imported and Exported Goods
24. Valuation
25. Baggage Rules
26. Warehousing
27. Refunds under Customs
28. Foreign Trade Policy

About the Author

Lakhan Fatehchandani is a Chartered Accountant with a strong background in Indirect Taxation. He has developed his expertise in various aspects of Indirect Tax Law, starting from his article ship and continuing through his professional practice. He has been actively involved in handling litigations, appeals, and assessments, providing comprehensive solutions to complex tax issues. In addition to his practical experience, Lakhan is passionate about teaching. He has a unique ability to simplify intricate concepts, making them accessible and easy to remember for students and professionals alike. He has published several articles and mini books, which have received tremendous appreciation and acclaim from readers.” With a specialization in breaking down difficult topics into understandable segments, Lakhan is committed to making learning a more engaging and fruitful experience. This book is a testament to his dedication to the field of Indirect Taxation and his enthusiasm for sharing knowledge with others.