Aadhya's CA Final IDT Summary and Question Bank - Books by Dr Vandana Bangar and Dr Yogendra Bangar

(For CA Final, CMA, CS & Other Professional Courses)

Edition : June 2026

For Exam Attempts : Nov 2026, May 2027

The book incorporates the following :

Summarized Points for Quick Revision (Colourful Book)
361 Illustrations (281 on GST & 80 on Customs & FTP)
GST & Customs Laws as Amended made by Finance Act, 2025
Amendments made by the Finance Act, 2025 applicable for Nov 26
Tables, Flow Charts and Diagrams for easy understanding
Latest Circulars and Notifications
Past ICAI Examination Questions, RTP and MTP Questions
Solved Paper CA Final Sept 2025 & Jan. 2026
Computation of GST Liability  – Included in the Question Book

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