Practical Learning Series - Indirect Taxes - CA Final - New Syllabus - 2023

Book Details

SUBJECT INDEX

Quick Revision

Guideline Answers to November,2023 Exam	N.1– N.2
MCQ's for Practice	1-28
Definitions under CGST Act, 2017	D.1–D.10
Finance Act 2023 Amendments	L.1-L.8
Fast Track Referencer GST & Customs Law	FTR.1 – FTR.64

GST MAIN TOPICS

Chapter 1 Basic Concepts of GST	1.1-1.30
Chapter 2 GST – Levy and Collection of Tax	2.1-2.52
Chapter 3 GST – Exemptions	3.1-3.50
Chapter 4 Place of Supply	4.1-4.22
Chapter 5 Time and Value of Supply	5.1-5.28
Chapter 6 Input Tax Credit	6.1-6.50
Chapter 7 Registration	7.1-7.28
Chapter 8 Tax Invoice, Credit and Debit Notes	8.1-8.20
Chapter 9 Payment	9.1-9.24
Chapter 10 Liability to Pay Tax Dues in Certain Cases	10.1-10.4
Chapter 11 Returns	11.1-11.28
Chapter 12 Accounts and Records	12.1-12.6
Chapter 13 Deemed Exports, Job Work, E–Way Bill	13.1-13.10
Chapter 14 Administration Assessment Audit	14.1-14.16
Chapter 15 Authority for Advance Rulings	15.1-15.10
Chapter 16 Demand & Recovery of Tax	16.1-16.12
Chapter 17 Refund of Taxes Paid	17.1-17.28
Chapter 18 GST Inspection, Search and Seizure	18.1-18.8
Chapter 19 Offences and Penalties	19.1-19.16
Chapter 20 Appeals to Appellate Authority	20.1-20.20

CUSTOMS & FTP

Chapter 21 Basic Concepts of Customs	21.1-21.26
Chapter 22 Classification of Customs Duties	22.1-22.22
Chapter 23 Valuation under Customs Law	23.1-23.46
Chapter 24 Conveyances, Clearance & Warehousing – Procedures	24.1-24.26
Chapter 25 Baggage, Post, Stores & Coastal Goods	25.1-25.12
Chapter 26 Refund of Duty & Duty Drawback	26.1-26.32
Chapter 27 Foreign Trade Policy (FTP)	27.1-27.46

About the Author

CA G. Sekar

G. Sekar is a Chartered Accountant in practice for the last 35 years.
Founder and Faculty of Direct Taxation in Shree Guru Kripa's Institute of Management, an Institution providing education for all
levels and all subjects of the Chartered Accountancy Courses and has trained many finance professionals.
Member Central Council of ICAI 2013-16, 2016-19 & 2019-22.
Chairman Direct Taxes Committee of ICAI - 2014.
Chairman Auditing And Assurance Standards Board of ICAI 2019 & 2020.
Great Motivator for Chartered Accountants in Practice and in Employment, and CA Students, through his effective and convincing communication style.
1. Commerce Graduate, Gold Medalist & Rank Holder from Madurai Kamaraj University.
2. Member of Expert Study Group Committee, CBDT, New Delhi, to study the Direct Tax Code Bill in 2006.
3. Recipient of Special Award from the Income Tax Department in 2011, during their 150 years of Income Tax in India Celebrations, for his contribution
and service to the Income Tax Department.
4. Speaker on Budget, Direct and Indirect Taxation in Doordarshan & other Television Channels & Print Media Programmes.
5. Board Member, Airports Authority of India (2019-22).
6. Member of Consultative Advisory Group (CAG) of IFAC-2017-19, International Accounting Education Standards Board (IAESB). It is worthy to note
that he is the First Indian to be part of the CAG.
7. Faculty Member of The Institute of Chartered Accountants of India and its Branches, and other Professional and Management Institutions,
for CA Intermediate/IPCC and CA Final Level, for the subjects Income Tax, Service Tax, VAT, Direct Tax Law, etc.
8. Author of Professional Books for Finance and Legal Professionals, Corporate Taxpayers, Banks, Officials of Income Tax Department, etc.
(a) Handbook on Direct Taxes (Recommended for IRS Trainees at NADT)
(b) Professional Manual on Accounting Standards
(c) Practical Guide on TDS and TCS (Approved Book for ITOs)
(d) Professional Guide to Tax Audit
(e) Personal Income Tax A Simplified Approach
(f) Professional Guide to CARO 2016
(g) A Professional Guide to Income Computation & Disclosure Standards (ICDS)
(h) Handbook for The Insolvency and Bankruptcy Code, 2016
(i) Author of Special Series GST Books for Professionals GST Manual, GST Self Learning, GST Ready Reckoner
(j) Company Law Ready Reckoner
(k) Practitioner's Manual on Direct Taxes Vivad Se Vishwas Act, 2020
(l) Professional's Handbook on Faceless Assessment
9. Author of Books for CA Students Authored about 27 Books covering the entire curriculum of CA Course. Shree Guru Kripa's Institute of Management
is the First and Only Educational Institution in India to accomplish this feat