Aadhya's CA Final IDT Compiler Summary Book - By Dr Vandana Bangar and Dr Yogendra Bangar

(For CA Final, CMA, CS and other Professional Courses)

For Exam Attempt : Nov 2026

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, 2025 applicable for Nov 26 Exams and onwards.
■ Tables, Flow Charts and Diagrams for easy understanding.
■ Latest Circulars and Notifications

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