CA Final Cracker Indirect Tax Laws K.M Bansal , Mahesh Gour May / Nov 2025 Exam

CA Final Cracker IDT Mahesh Gour May 25 Exam

CA Final Cracker IDT Mahesh Gour May 25 Exam

This book is designed exclusively for the Final Level of the Chartered Accountancy Examination. It comprehensively covers past exam questions with detailed answers, adhering strictly to the new scheme of ICAI.

The Present Publication is the 11^th Edition & amended up to 31^st October 2024 for CA-Final | New Syllabus | May/Nov. 2025 Exams. This book is authored by CA (Dr) Mahesh Gour & CA (Dr) K.M. Bansal. This book incorporates the following noteworthy features:

• Strictly as per the Latest Syllabus of the ICAI
• [Extensive Coverage] including:
• All Past Exam Questions and Answers, incorporating:
• CA Final | May/Nov. 2025 Exams
• [Tabular Presentation of Answers] for easy learning
• [Arrangement of Questions in Chronological Format] Both ‘topic-wise’ & ‘category-wise’
• [Chapter-wise Marks Distribution] for Past Exams from Nov. 2020 onwards
• [Previous Exam Trend Analysis] From May 2022 onwards
• [Chapter-wise Comparison with ICAI Study Material]

Contents of this book are as follows:

Goods and Services Tax

• Supply under GST
• Charges of GST
• Place of Supply
• Exemptions of GST
• Time of Supply
• Value of Supply
• Input Tax Credit
• Registration
• Tax Invoice, Credit/Debit Notes
• Accounts and Records & E-Way Bill
• Payment of Tax
• Electronic Commerce
• Returns
• Refund
• Job Work
• Assessment and Audit
• Inspection, Search, Seizure and Arrest
• Demands and Recovery
• Liability to Pay in Certain Cases
• Offences and Penalties
• Appeals and Revision
• Advance Ruling
• Miscellaneous Provisions

Customs & Foreign Trade Policy

• Levy of Exemptions from Customs Duty
• Types of Duty
• Classification of Imported and Exported Goods
• Valuation under the Customs Act, 1962
• Importation, Exportation and Transportation of Goods
• Warehousing
• Duty Drawback
• Refund
• Foreign Trade Policy 2023

About the author

(Dr.) K.M. Bansal is an Associate Professor in the Department of Commerce, Dr. B.R. Ambedkar College, University of Delhi. He is a Gold Medalist from Shri Ram College of Commerce and University Rank Holder in M.Com. He has done M.Phil. (Accounting and Finance) from Delhi School of Economics, University of Delhi. He has been a Guide for students of M.Phil. He is also a member of the Institute of Chartered Accountants of India. Dr. Bansal is holding a vast professional teaching experience of more than two decades. He is also associated with ICAI and ICSI as a visiting faculty. He has been a speaker at various conferences, seminars and workshops organized by ICAI