GST 2024

CA/CMA FINAL
INDIRECT TAX LAWS
CONCEPT
NOTES
Part I: GST
[Fully Amended]
(Relevant for MAY & NOV

2024 examination)
These Concept Notes are prepared by CA SURENDER MITTAL (AIR 5). All concepts of
CA/CMA Final GST are covered in 234 pages. Refer these Notes alongwith the Question Bank
and Lectures/Revision Videos.
Reach out to us at following for Classes, Mock Tests, Notes and Guidance:-
• Telegram Channel – AIR1CA Guidance & Notes • Youtube – Atul Agarwal
• Instagram – air1caatul, air1caajay, air1casurender • Website – air1ca.com
• Call/Whatsapp – 7742554277 • Email – air1icai@gmail.com
Best Wishes… Radhe Radhe!!

INDEX
Part I: GST
Chapter Name Page No.
Introduction to GST 1–6
Supply Under GST 7 – 21
Charge Under GST 22 – 33
Time of Supply 34 – 38
Value of Supply 39 – 51
Exemption Under GST 52 – 75
Place of Supply 76 – 87
Import & Export Under GST 88 – 94
Input Tax Credit 95 – 123
Registration 124 – 136
Payment of Tax and TDS & TCS 137 – 146
Accounts and Records; E-way Bill 147 – 156
Tax Invoice, Debit Note and Credit Note 157 – 163
Return 164 – 169
Refund 170 – 187
Assessment & Audit 188 – 192
Inspection, Search, Seizure & Arrest 193 – 197
Demand & Recovery 198 – 203
Offences & Penalties & Ethical Aspects under GST 204 – 217
Appeal & Revision 218 – 225
Advance Ruling 226 – 228
Liability to pay in certain cases 229 – 231
Miscellaneous Provisions 232 – 234
Scan this QR code to watch Free Revision Lectures

on YouTube for IDT May & Nov 24 Exams
BY CA SURENDER MITTAL (AIR 5)

AIR1CA Career Institute (ACI)
By CA Surender Mittal (AIR 5) AIR1CA Career Institute air1ca.com Page 1

GST 2024

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GST 2024

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CA/CMA FINAL

INDIRECT TAX LAWS

(Relevant for MAY & NOV

Best Wishes… Radhe Radhe!!

Scan this QR code to watch Free Revision Lectures

BY CA SURENDER MITTAL (AIR 5)

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