Aadhya's CA Final IDT Compiler Question Bank (GST, Customs & FTP) -  Book by Dr Vandana Bangar and Dr Yogendra Bangar

For Attempt : Nov 2026, May 2027

Description – 
This book incorporates the following :

Summarized Points for Quick Revision (Colourfull Book)
GST & Customs Laws as Amended made by Finance Act, 2025
Amendments made by the Finance Act, 2026 applicable for Nov.2026 Exams and onwards.
362 Illustrations (281 on GST & 81 on Customs & FTP)
Past ICAI Examination Questions, RTP and MTP Questions
 Solved Paper CA Final Sept 2025 & Jan. 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
Computation of GST Liability
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