CA Final Indirect Taxation MCQs On GST And Customs Old And New Syllabus for May 2020 Exams By CA Raj Kumar

Part A – GST

Basic Concepts and Introduction; Definitions; Supply of Goods or Services; Place of Supply; Taxable Person

Exemptions

Value of Supply

Reverse Charge Mechanism

Time of Supply

Input Tax Credit

Returns

Manner of Payment of GST

Invoices

Refunds

Audit and Assessment

Advance Ruling

Inspection, Search, Seizure and Arrest

Demands and Recovery

Appeal and Revision

Offences and Penalties

E-way Bill

Registration

Accounts & Records

Part – B Customs

Definitions

Levy and Exemption / remissions / Abatements / Abatement /(Basics)

ICGRD Rules 2017

Import and Export Procedure

Definitions

assessment

Valuation of Goods

Types of Duty

Duty Drawback

Baggage & Goods Imported by Post

Foreign Trade Policy

Special MCQ (RADHE RADHE)

About the Author

Raj Kumar is a dynamic & qualified Chartered Accountant. As a brilliant student and a position holder at Graduation & Post Graduation level. he has 12 years of teaching experience in the field of Indirect Taxation. He is a favourite amongst CA Students for the astute & insightful academic inputs provided by him and for his pleasing & endearing personality and lucid art of teaching.