SODHANIs CA Final IDT GST Customs FTP Detailed Book Ed. 28 for May2021 (496-Illus)

496 Illustrations [As per ICAI Study Guidelines]

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Book SODHANIs Indirect Tax [GST & Customs-FTP]
For CA Final May 2021 [Edition 28 (since 2007)]
Amended Upto 31-10-2020 (Finance Act, 2020 to the extent notified)
MRP Rs. 1,410
No. of pages 766
Illustrations 496 [414 in GST & 82 in Customs/FTP Book]
Coverage RTPs and MTPs upto Nov. 2020
Case law ICAI Select Cases + Advance Rulings on GST by AAR/AAAR
ISBN 978-81-944519-1-4
Syllabus As applicable for CA Final May 2021
Publisher VDi Publications, Jaipur
Authors CA Vineet Sodhani and CA Deepshikha Sodhani
Brand SODHANIs

DETAILED CONTENTS

Chapter Name and Number of this book

Chapter No. of ICAI Module

MODULE 1 : GST

1.         Introduction, Constitutional Amendments & General Definitions 1 & 2
2.         Definitions : Person, Deemed Distinct Persons, Related Person, Business, Goods & Service 2
3.         Meaning & Scope Of Supply 2
4.         Supply Related Concepts, Aggregate Turnover And Composite & Mixed Supply 2
5.         Charge Of CGST, UTGST/SGST, IGST & Compensation Cess 3
6.         Time Of Supply Of Goods & Services, And, Change In Rate Of Tax 6
7.         Meaning Of Consideration & Valuation Of Supply 7
8.         Place Of Supply Of Goods 5
9.         Place Of Supply Of Services 5
10.      Inter-State & Intra-State Supplies 3 & 15
11.      Import & Export; Export Incentives And Zero-Rated Supply & SEZs 14 & 15
12.      Threshold Exemption, Composition Scheme & Exemption For Goods 9 (Threshold) & 3 (Composition)
13.      Person Liable To Pay Tax And Reverse Charge 3
14.      Tax Deduction At Source (TDS), Tax Collection At Source (TCS) & E-Commerce Operators 12
15.      Basics Of Input Tax Credit : Input, Input Service & Capital Goods 8
16.      Credit – Availment & Utilization (Eligible & Ineligible Items, Conditions, Documents & Time) 8
17.      Credit : ‘Personal Use’, ‘Exempted Supplies’, Composition Scheme, New Registrations & Transfer Of Business 8
18.      Credit : Job-Work, Input Service Distributor, Matching & Procedures 16 (Job-work) & 8 (Others)
19.      Taxation Of Services : Sector-wise/Business-Wise Analysis 4
20.      Administration Of GST & Registration Under GST 24 (Admin) & 9 (Registration)
21.      Invoices, Accounts & Records And Payment, Interest & Accounting Entries 10, 11 and 12
22.      Returns & Assessment 13 & 17
23.      Unjust Enrichment & Refunds And Anti-Profiteering Measure 15 (Refund) & 24 (Anti-Profit)
24.      Audits, Inspections, Summons, Visits, E-way Bill, Search & Seizure 17 (Audit), 11 (E-way Bill) & 18 (Others)
25.      Demands, Recoveries & Adjudication And Liability In Special Cases 19 & 20
26.      Penalties, Confiscation, Prosecution & Arrests & Circulars & Other Powers 21 (Offence & Penalty) & 24 (Misc.)
27.      Advance Rulings & Appeal Thereagainst 23
28.      Appeals, Revision And Miscellaneous Provisions 22 (Appeal, Revision) & 24(Misc. Prov.)

MODULE 2 : CUSTOMS-FTP

29.      Customs : Basics And Charge Of Duty 1 (Basics)
30.      Customs Valuation 4
31.      Customs : Classification, Tariff & Various Duties 2 and 3
32.      Import, Export & Transport Procedures 5
33.      Customs : Drawback, Baggage, Postal Articles and Stores 6 (Drawback) & 5 (Others)
34.      Customs : Audit, Exemptions, Refund and Other Provisions 5 (Audit), 1 (Exemptions) & 7 (Refund)
35.      Foreign Trade Policy – Basics, Schemes, EOUs & SEZs 8

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