ABOUT IDT SaaR – Handwritten Notes – Indirect Tax Laws – For CA Final – New Syllabus – 2023
Chapter
NO.
INDEX
CHAPTERS NAME
GOODS & SERVICES TAX
PAGE NO.
1.3-126
1.
SUPPLY UNDER GST
2.
CHARGES OF GST
3.
PLACE OF SUPPLY
4.
EXEMPTIONS OF GST
5.
TIME OF SUPPLY
6.
VALUE OF SUPPLY
7.
INPUT TAX CREDIT
8.
9.
10A
10B..
E-WAY BILL
11.
REGISTRATION
TAX INVOICE, CREDIT AND DEBIT NOTE
ACCOUNTS AND RECORDS
PAYMENT OF TAX
(Payment of Tax, Interest and other Amounts)
2.1-2.21
3.1-3.19
41-4.46
5.1-5.4
6.1-6.12
71-7.27
8.1-8.17
9.1-9.11
10A1-10A4
10B.1 – 10B.11
12.
TDS & TCS
121-12.7
13.
RETURNS
13.1-13.19
14.
IMPORT AND EXPORT UNDER GST
14.1-14.1
15.
REFUNDS
15.1-15.25
16.
JOB WORK
16.1-16.1
17.
ASSESSMENT AND AUDIT
17.1-17.6
18.
INSPECTION, SEARCH, SEIZURE AND ARREST
18.1-18.5
19.
DEMAND AND RECOVERY
19.1-19.16
20.
LIABILITY TO PAY IN CERTAIN CASES
201-20.4
21.
OFFENCES AND PENALTIES
21.1-21.11
22
APPEALS AND REVISION
221-22.15
23.
ADVANCE RULING
23.1-23.8
24.
MISCELLANEOUS PROVISIONS
24.1-24.9
25.
BASIC CONCEPT OF CUSTOMS
25.1-25.8
26A
TYPES OF DUTIES
26A1-26A7
26B.
CLASSIFICATION OF IMPORTED AND EXPORTED
27B.1 – 278.4
GOODS
IMPORT PROCEDURE
27.1-27.24
27.
VALUATION
28.1-28.18
28.
DUTY DRAWBACK
291-29A4
29A
29B.
WAREHOUSING UNDER CUSTOMS
298.1298.12
30.
BAGGAGE, STORES AND IMPORT BY POST
30.1-30.6
31.
TRANSIT AND TRANSSHIPMENT
31.1-312
32.
33.
REFUNDS UNDER CUSTOMS
321-32.4
FOREIGN TRADE POLICY
33.1-33.22
COLOUR USED
→Black – Heading, Sub-heading & important words
→Blue Matter or Content
→Red Section, Rules & Schedule
→Green – Key code, Date, Month
Amendments for May 2024
Note: Every effort has been made to ensure the accuracy and completeness of the content, including all relevant amendments up to October 31, 2023 but learners must refer only those amendments made applicable by ICAI for upcoming examination through
supplementary issued by them
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