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Paper 5

Indirect Tax Laws (IDT)

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1
GST: Supply
2
GST: Charge of GST
3
GST: Place of Supply
4
GST: Exemptions
5
GST: Time of Supply
6
GST: Value of Supply
7
GST: Input Tax Credit
8
GST: Registration
9
GST: Tax Invoice, Credit and Debit Notes
10
GST: Accounts and Records; E-way Bill
11
GST: Payment of Tax
12
GST: Electronic Commerce Transactions
13
GST: Returns
14
GST: Import and Export
15
GST: Refunds
16
GST: Job Work
17
GST: Assessment and Audit
18
GST: Inspection, Search, Seizure and Arrest
19
GST: Demands and Recovery
20
GST: Liability to Pay in Certain Cases
21
GST: Offences, Penalties & Ethical Aspects
22
GST: Appeals and Revision
23
GST: Advance Ruling
24
GST: Miscellaneous Provisions
25
Customs: Levy and Exemptions
26
Customs: Types of Duty
27
Customs: Classification of Goods
28
Customs: Valuation
29
Customs: Importation and Exportation Procedures
30
Customs: Warehousing
31
Customs: Refund
32
Customs: Foreign Trade Policy (FTP)