The book incorporates the following :
- Finance (No.1) Act, 2024 & All Amendments upto 31st October, 2024
- Summarized Points for Quick Revision
- Tables, Flow Charts and Diagrams for Easy understanding & Quick Recap
- New & Unique 404 Illustrations (323 on GST and 81 on Customs & FTP)
- Past Exam Questions & RTP
- Solved Paper CA Final November 2024
SECTION A: GOODS AND SERVICES TAX (GST)
- Supply under GST
- Charge of GST and Composition Levy
- Place of Supply
- Exemption 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
SECTION B: CUSTOMS AND FTP
- Levy of an Exemptions from Customs Duty
- Types of Duty
- Classification of Imported and Export Goods
- Valuation under the Customs Act 1962
- Importation and Exportation of Goods
- Refunds
- Foreign Trade Policy