CA Final IDT Compiler Summary Book Yogendra Bangar May & Nov 27

CA Final IDT Compiler Summary Book Yogendra Bangar May & Nov 27

Description –

This book incorporates the following :
■ Summarized Points for Quick Revision (Colourful Book)
■ GST & Customs Laws as Amended made by Finance Act, 2025
■ Amendments made by the Finance Act, 2026 applicable for May/Nov. 2027 Exams and onwards.
■ Tables, Flow Charts and Diagrams for easy understanding.
■ Latest Circulars and Notifications upto 31st October, 2026

Content of the book is as follows –

SECTION A : Goods and Services Tax

• Supply under GST
• Charge of GST and Composition Levy
• Place of Supply
• Exemptions from GST
• Time of Supply
• Value of Supply
• Input Tax Credit
• Registration
• Tax Invoice; Credit and Debit Notes
• Accounts and Records; E-way Bill
• Payment-of Tax
• Electronic Commerce Transactions under GST
• Returns
• Import and Export under GST
• Refunds Job Work
• Assessment and Audit
• Inspection, Search, Seizure and Arrest
• Demands and Recovery
• Liability to Pay in Certain Cases
• Offences and Penalties and Ethical Aspects under GST
• Appeals and Revision
• Advance Rulings
• Miscellaneous Provisions

SECTION B: CUSTOMS AND FTP

• Levy and Exemptions from Customs Duty
• Types of Duty
• Classification of Imported and Export Goods
• Valuation under the Customs Act 1962
• Importation and Exportation of Goods
• Warehousing
• Refunds
• Foreign Trade Policy

About The Author

Yogendra Bangar is a member of ICAI, is the founder and pioneer of AADHYAS Academy and Prakashan. A thorough educationist and a self made man with an excellent academic record throughout, he laid the foundation stone of Aadhya Academy in 1996.