CA Final/CMA Final Indirect Taxes Law and Practice For May 2020 By V.S. Datey

Incorporating:

Simplified Theory with relevant illustrations

Numerous numerical problems

All amendments upto 30th November 2019

Covers entire syllabus of CA-Intermediate/Final/CS-Executive/Professional and CMA-Inter/Final

Also useful for University and Management Courses

Contents -

1. GST – An overview

2. IGST, CGST, SGST and UTGST

3. Taxable event in GST

4. Supply of Goods or services or both

5. Classification of goods and services

6. Value of taxable supply of goods or services or both

7. Valuation Rules if value for GST not ascertainable

8. Vat Concept and its application in GST

9. Input Tax Credit (ITC)

10. Numerical Illustrations of input tax credit

11.Input Tax Credit when exempted as well as taxable supplies made

12. Input Service Distributor (ISO)

13. Person liable to pay tax

14. Place of supply of goods or services or both within India

15. Place of supply in case of export or import of goods or services or both

16. Exports and Imports

17. Special Economic Zones (SEZ) and EOU

18. Time of supply of goods and services

19. Reverse charge

20. Exemption from GST by issue of Notification

21. Composition Scheme in GST

22. Construction and Works Contract Services

23. Distributive Trade Services

24. Passenger Transport Services

25. Goods Transport Services

26. Financial and related services

27. Leasing or rental services and licensing services

28. Software and IPR Services

29. Business and production services

30. Telecommunication, broadcasting and information supply

31, Community, social, personal and other services

32. Government related activities

33. Basic procedures in GST

34. Registration under GST

35. Tax Invoice, Credit and Debit Notes

36. Electronic way Bill for transport of goods

37. Payment of taxes by cash and through input tax credit

38. Returns under GST

39. Assessment and Audit

40. Demands and recovery

41. Refund in GST

42. Powers of GST Officers

43. Offences and penalties

44. First Appeal and revision in GST

45. Appeal before Appellate Tribunal

46. Appeals before High Court and Supreme Court

47. Prosecution and compounding

48. Provisions relating to evidence

59. Electronic Commerce

50 .Miscellaneous issues in GST

51. GST Compensation Cess

52. Input Tax Credit while Switching over from existing tax structure to GST

53 Transitory issues relating to service tax and goods

54. Other Transitory Provisions

55. Constitutional Background of GST

56. Introduction to Customs Duty

57. Valuation for Customs Duty

58. Customs Procedures

59. Baggage, Courier and Post

60. Exemptions, remission in Customs

61. Demands, Recovery and Refunds in customs

62. Other provisions in customs

63. Offences and Penalties in Customs Act

64. Overview of Foreign Trade Policy 2015-2020

65.Export Promotional Measures

66. EOU and SEZ

About the Author:-

Mr. Datey worked for 27 years in corporate field at senior levels in leading listed companies like Kirloskar Tractors, Taparia Tools, as Company Secretary and General Manager (Finance), during 1966 to 1993. He started his career as author on books relating to indirect taxes in 1993. Presently, he is concentrating on writing books on topics relating to indirect taxes and corporate laws. All his books are published by Taxmann, New Delhi. Mr Datey conducts training programmes on indirect tax related topics. His books have been prescribed for professional examinations like CA, CS and ICMA and are also widely referred by professionals and departmental officers. Mr. Datey is based in Pune, Maharashtra