The distinguishing features of this book are –

• Coverage of summary of the important provisions of the GST, Customs & FTP along with charts and tables, under heading “Summarized Points for Revision”;
• New and Unique 367 Illustrations (280 on GST and 87 on Customs & FTP) arranged Topic-wise/ Section-wise;
• Coverage of the past questions of CA Final Exams and select questions from CS and CMA Examinations;
• Coverage of select question asked in RTP and Practice Questions of ICAI;
• Answers as per law as amended by Finance Act, 2020 & other amendments upto April 30th, 2021;
• For ideal examination-oriented preparation, marks allotted to the question have been specified along with the past examination questions.
• Excludes topics as per ICAI’s Announcement dated 15th July 2020 which have become irrelevant for examination.

SUBJECT INDEX :

■ SECTION A : GOODS AND SERVICES TAX (GST)

1. GST in India – A Brief Introduction
2. Supply under GST
3. Charge of GST
4. Composition Levy
5. Exemption from GST
6. Place of Supply, Export and Import
7. Time of Supply
8. Value of Supply
9. Input Tax Credit
10. Registration
11. Tax Invoice, Credit and Debit Notes & E-way Bill
12. Accounts and Records
13. Payment of Tax, TDS & TCS
14. Returns
15. Refunds
16. Administration, Assessment and Audit
17. Inspection, Search, Seizure and Arrest
18. Demands, Recovery & Liability to Pay in Certain Cases
19. Advance Ruling, Appeals and Revision
20. Offences and Penalties
21. Job-Work and Miscellaneous Provision

■  SECTION B : CUSTOMS

22. Basic Concepts
23. Classification & Types of Customs Duties
24. Valuation
25. Importation and Exportation
26. Duty Drawback
27. Baggage, Postal Articles & Stores & Search
28. Exemptions and Refunds

■  SECTION C : FOREIGN TRADE POLICY

29. Foreign Trade Policy (2015-2020)