CA Final IDT Cracker K.M Bansal , Mahesh Gour May 26

CA Final IDT Cracker K.M Bansal , Mahesh Gour May 26

Description

The Present Publication is the 14th Edition, authored by CA. (Dr) Mahesh Gour & CA. (Dr) K.M. Bansal. This book incorporates the following noteworthy features:

• [Strictly as per Latest ICAI Syllabus] Fully aligned with the revised syllabus and examination structure prescribed for CA Final Paper 5
• [Complete Coverage of Solved Past Exam Questions including Jan. 2026] Exhaustive inclusion of past examination questions, updated to the January 2026 attempt, ensuring alignment with the latest examiner mindset
• [Chapter-wise Marks Distribution] Attempt-wise marks analysis across multiple years, enabling identification of high-yield and repeatedly tested chapters
• [Previous Exams Trend Analysis] Analytical mapping of compulsory vs optional questions, theory vs practical distribution, and chapter recurrence patterns
• [Chapter-wise Comparison with ICAI Study Material] Direct correlation of each chapter with corresponding ICAI Study Material modules for precise cross-referencing and focused revision
• [Application-Based MCQs] Carefully curated MCQs designed to test conceptual application rather than rote memory, reflecting ICAI’s evolving assessment style
• [Integrated Case Scenario MCQs] Multi-layered caselets requiring simultaneous application of multiple provisions—simulating real examination complexity
• [Structured Answer Presentation Format] Solutions framed under logical heads such as facts, legal provisions, analysis, and conclusion—mirroring ICAI’s evaluation discipline
• [Tabular & Comparative Presentation] Complex provisions, conditions, timelines, and procedural requirements presented in tabular formats for rapid retention and revision

The coverage of the book is as follows:

• Part I | Goods & Services Tax (80 Marks) – Comprehensive chapter-wise coverage including:
  • Supply (classification & scope)
  • Charge of GST
  • Place, Time & Value of Supply
  • Input Tax Credit (eligibility, restrictions, reversals)
  • Registration, Tax Invoice, Accounts & Records
  • Payment of Tax & Returns
  • Refunds, Job Work, Composition Scheme
  • Assessment, Audit, Inspection, Search & Seizure
  • Demands & Recovery, Appeals & Revisions
  • Offences, Penalties & Ethical Dimensions
  • Advance Rulings & Miscellaneous Provisions
• Part II | Customs Law & FTP (20 Marks)
  • Levy & Exemptions
  • Types of Customs Duties
  • Classification & Valuation
  • Import & Export Procedures
  • Warehousing
  • Refund under Customs
  • Foreign Trade Policy Schemes and Compliance
• Dedicated MCQ Modules
  • Standalone application-based MCQs for concept testing
  • Integrated case scenarios containing multiple interlinked questions based on a single fact pattern

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.

Dr Mahesh Gour is a distinguished educator and consultant in Indirect Taxation, holding more than 10 academic credentials, including a PhD in Taxation Management, an LL.B., and an MBA (Finance). Over the past twelve years, he has taught GST and customs law to more than 30,000 students across professional courses, earning nationwide recognition for his clarity, energy, and motivational style.