CA Final IDT Simplified Book CA Vishal Bhattad Nov 26 Exam

CA Final IDT Simplified Book Vishal Bhattad Nov 26

CA Final IDT Simplified Book Vishal Bhattad Nov 26

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
9. Registration
10. Tax Invoice
11. Accounts / Records / E-Way Bill
12. Payment of Tax & TDS-TCS
13. Advance Ruling
14. Returns
15. Refunds
16. Job Work
17. Assessment and Audit
18. Inspection, Search, Seizure and Arrest
19. Demands and Recovery
20. Liability to Pay in Certain Cases
21. Offences, Penalties
22. Appeals and Revision
23. 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 Import of Goods at Confessional Rate of Duty or For Specified Edn use Rules , 2022

12 Foreign Trade Policy