CA/CMA Final Indirect Tax Q/A Clarity & Concise
Contents
Part-I: Goods and Services Tax
Module-1
Initial Page
Chapter-1: Supply under GST
Chapter 2: Charge of GST
Chapter 3: Place of Supply
Chapter 4: Exemptions from GST
Chapter 5: Time of Supply
Chapter 6: Value of Supply
Module-2
Initial Page
Chapter 7: Input Tax Credit
Chapter 8: Registration
Chapter 9: Tax Invoice, Credit and Debit Notes
Chapter 10: Accounts and Records; E-way Bill
Chapter 11: Payment of Tax
Chapter 12: Electronic Commerce Transactions
Chapter 13: Returns
Module-3
Initial Page
Chapter 14: Import and Export Under GST
Chapter 15: Refunds
Chapter 16: Job Work
Chapter 17: Assessment and Audit
Chapter 18: Inspection, Search, Seizure and Arrest
Chapter 19: Demands and Recovery
Chapter 20: Liability to Pay in Certain Cases
Chapter 21: Offences and Penalties and Ethical Aspects under GST
Chapter 22: Appeals and Revision
Chapter 23: Advance Ruling
Chapter 24: Miscellaneous Provisions
Part-II: Customs & FTP
Module-4
Chapter 1: Levy of and Exemptions from Customs Duty
Chapter 2: Types of Duty
Chapter 3: Classification of Imported and Export Goods
Chapter 4: Valuation under the Customs Act, 1962
Chapter 5: Importation and Exportation of Goods
Chapter 6: Warehousing
Chapter 7: Refund
Chapter 8: Foreign Trade Policy