Farooq Haque Classes

CA Final IDT - GST And Customs Full Course By Farooq Haque 6 Months

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Course Details

Lectures 55
Video Time 115:00:00
No. of Views 2
Course Valid For Nov 18
No. of Hard Copy 1
Content Medium Google Drive/Pendrive
Enrolment period 6 Months


Course Summary


  • Applicable to  Nov' 18 Exams.
  •  Hi-tech Studio having best video and sound clarity.
  • Use of most lucid language .
  • Numerous practical problems.
  • Most student friendly approach
  • Discussion of all the complications and interpretations.
  • In-depth understanding of the topics.



Part-I: Goods and Services Tax (75 Marks)

Goods and Services Tax (GST) Law as contained in the Central Goods and Services Tax (CGST) Act, 2017 and Integrated Goods and Services Tax (IGST) Act, 2017

  • Constitutional aspects
  • Levy and collection of CGST and IGST - Application of CGST/IGST law; Concept of supply including composite and mixed supplies, inter-State supply, intra-State supply, supplies in territorial waters; Charge of tax; Exemption from tax; Composition levy
  • Place of supply
  • Time and Value of supply
  • Input tax credit
  • Computation of GST liability
  • Procedures under GST - All procedures including registration, tax invoice, credit and debit notes, electronic way bill, accounts and records, returns, payment of tax including reverse charge, refund, job work
  • Provisions relating to electronic commerce
  • Liability to pay in certain cases
  • Administration of GST; Assessment and Audit
  • Inspection, Search, Seizure and Arrest
  • Demand and Recovery
  • Offences and Penalties
  • Advance Ruling
  • Appeals and Revision

Part-II: Customs & FTP (25 Marks)

Customs Law as contained in the Customs Act, 1962 and the Customs Tariff Act, 1975

  • Introduction to customs law including Constitutional aspects
  • Levy of and exemptions from customs duties - All provisions including application of customs law, taxable event, charge of customs duty, exceptions to levy of customs duty,exemption from custom duty
  • Types of customs duties
  • Classification and valuation of imported and export goods
  • Officers of Customs; Appointment of customs ports, airports etc.
  • Import and Export Procedures - All import and export procedures including special procedures relating to baggage, goods imported or exported by post, stores
  • Provisions relating to coastal goods and vessels carrying coastal goods
  • Warehousing
  • Drawback
  • Demand and Recovery; Refund
  • Provisions relating to prohibited goods, notified goods, specified goods, illegal importation/exportation of goods
  • Searches, seizure and arrest; Offences; Penalties; Confiscation and Prosecution
  • Appeals and Revision; Advance Rulings; Settlement Commission

Foreign Trade Policy to the extent relevant to the indirect tax laws

  • Introduction to FTP - legislation governing FTP, salient features of an FTP, administration of FTP, contents of FTP and other related provisions
  • Basic concepts relating to import and export of goods
  • Basic concepts relating to export promotion schemes provided under FTP


Course Prerequisites


Minimum system requirements: Core 2 Duo, 2 GHZ and above CPU, 2GB Ram, Win 7 Home Premimum and above. No Win 7 Home Basic.