ABC ANALYSIS OF CA FINAL INDIRECT TAX
By CA. Mahesh Gour
GST [75 Marks]
A B C
Expected Expected Expected
Marks Marks Marks
1. Charges to GST 4 -5 1. Supply under GST 2-5 1. GST in India 0-4
[RCM, Composition 2. Tax Invoice, Debit (An Introduction)
Scheme] & Credit Note 4-5 2. Return 0-4
2. Exemption 4-6 3. E- way Bill 3-4 3. Time of Supply 2-5
3. Place of Supply 5-6 4. Liability to pay tax
4. Value of Supply 12-15 in Certain Cases 2-5
5. Input Tax Credit 12-16 5. Miscellaneous
6. Registration 4-5 Provision 0-5
7. Payment of Tax 4-5
8. Refund 3-4
9. Assessment & Audit 5-6
10. Demand &
Recovery 4-6
11. Offence &
Penalties 5-8
12. Appeal & Revision 8-12
[Link] Ruling 4-5
CUSTOMS ACT & FTP [25 Marks]
A B C
Expected Expected Expected
Marks Marks Marks
1. Valuation 5-6 [Link] of Duties 0-5 1. Basic Concept of
2. Import Procedure 3-5 2. Classification 0-2 Customs 0-4
[Sec 13 to 49]
3. Duty Drawback 4-5
4. Baggage 4-5
5. FTP 5-8
1. The above given plan is based on judgement.
2. Revision of 100% syllabus is mandatory.
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