Bharat Indirect Taxes Containing GST, Customs, FTP & Comprehensive Issues For CA Final New Syllabus By Mohd Rafi Applicable for May / June 2018 Exam

Indirect Taxes Containing GST, Customs, FTP & Comprehensive Issues

Indirect Taxes Containing GST, Customs, FTP & Comprehensive Issues

Description

The response to the previous editions of Indirect Taxes (prior to OST) is extremely good, which motivated me to bring the revised edition as per the New Syllabus containing OST, Customs Act and FIP by Incorporating latest amendments up to 31″ October 2017 along with more than 500 practical exempts, case Studies and tax planning issues The focus of this edition is to facilitate easy learning by the student community, taking into account the paucity of time at their disposal. Tax professionals and businessmen may also find the book very useful The book stands revised based on the COST and IGST provisions as well as amendments by the Finance Act, 2017 and Notifications/Circulars issued up to 31st October 2017 which are relevant for examinations of CA Final May 2018. With a view to let the students get the feel of the questions asked in the professional examinations, Previous years questions have been solved This edition will ensure the students that they have gained mastery on the subject by going through the Examples, ample of practical questions (i.e. more than 500 problems) and Case Studies with Answers Appended at the appropriate places.

Contents

PART – 1 Goods And Services Tax (GST)

1. Fundamentals of GST
2. Basics of GST
3. One Nation-One Tax
4. Goods and Services Tax Network (GSTN)
5. GST Council
6. Important Definitions
7. Supply
8. Composite and Mixed Supplies
9. Levy and Collection
10. Composition Levy
11. Exemptions
12. Reverse Charge Mechanism (RCM)
13. Time of Supply
14. Place of Supply
15. Value of Supply
16. Registration under GST
17. Input Tax Credit (ITC)
18. Payment of tax
19. Tax Invoice, Credit and Debit Notes
20. Interest on delayed payment of tax
21. Offences and Penalties under GST
22. Returns under GST
23. Accounts and Records under GST
24. Assessment
25. Audit
26. Refund
27. Transitional Provisions
28. GST Practitioners
29. Anti-Profiteering
30. Demand and Adjudication
31. Liability to pay in Certain Cases
32. Appeals and Revisions under GST
33. Advance Ruling
34. Goods and Services Tax (Compensation to State) Act, 2017

PART II – Customs Act

35. Basic Concepts
36. Valuation under Customs
37. Types of Duties
38. Administrative and Other Aspects
39. Import and Export Procedure
40. Baggage Rules, 1998
41. Appeals under Customs
42. Appeal to Commissioner (Appeal)
43. Appeals to the Customs, Excise and Service Tax Appellate Tribunal (CESTAT)
44. Appeals to High Court
45. Appeals to Supreme Court of India
46. Appeals to the Settlement Commission
47. Authority for Advance Ruling

PART III – Foreign Trade Policy 2015-2020

48. Foreign Trade Policy 2015-2020

PART IV – Comprehensive Issues under Customs

49. Comprehensive Issues under Customs

About the Author

MOHD. RAFI SYED, B.Com (college topper) is a fellow member of the Institute of Cost and Management Accountants of India and an MBA graduate from Alagappa University. He has a rich and diverse teaching experience. He is visiting faculty of the ICAl, ICMAI, rCSI, Anna University and Madras University Chennai for Indirect Taxes. He is a faculty of Indirect Taxes for the past 13 years in RAFI ACADEMY, Chennai, handling classes for CA Final students.

He is also the author of INDIAN FINANCIAL SYSTEM and INTERNATIONAL FINANCIAL MARKET AND SERVICES at Anna University Distance Education for MBA professional course. He is a practicing Cost Accountant and his specialization is in the field of Goods and Service Tax (GST). He also authored textbooks for the Institute of Cost and Management Accountants of India