CA INTER CS EXECUTIVE CMA INTER
PRACTICE
MANUAL GOODS AND
SERVICES TAX
(FOR MAY/JUNE/SEP/DEC 25 & JAN 26)
All questions of ICAI, ICSI,
ICWAI Module
Last 5 years RTPs & MTPs
Past Year QUESTIONS
CA Vivek Gaba (FCA, CCTP, B.COM)
,PREFACE
PREFACE
The book adopts a fresh and new approach to understand and gain in-depth knowledge of the provision of
taxation relating to Income tax Act in an illustrative manner for the students of CA Inter, CS Executive, CMA
Inter and other taxation students. The law stated in the book is as per the Finance Act 2024 and the problems
are solved keeping in mind the amended provision of the act. The objective of the book is to present the law
in simple and easy language so as to make topics student friendly by illustrating provision in graphical and
tabular manner.
The book has been written keeping in view the new syllabus as notified by the ICSI and ICWAI.
KEY FEATURES OF THE BOOK
a) Suitable for detailed discussion and in depth understanding of the topic: The book covers entire syllabus
at a place along with suitable illustration for concepts for better understanding.
b) Includes most important solved problems: The book contains practical question that will help students
in the application of law.
c) All concepts in simple and easy language: All the provisions have been explained in easy language and
also in graphical and tabular manner to make study easy and simple.
I would like to thank GOD for his constant courage, blessing and everything that has been provided by
Almighty to each one of us. I would also like to thank you MY Family and ALL My Teacher's for their constant
support, faith, blessing, encouragement and guidance.
I would like to Special thank my Parents & My Wife for their constant love, support, encouragement, blessing
and for being a big source of inspiration.
I would like to acknowledge the efforts put in by My Friends who have always motivated and inspired me to
do my best and give my maximum in each and every situation.
SIR
VG
1 By – CA VIVEK GABA SIR
9643036663 (only WhatsApp)
,PREFACE
Revised Edition
Amended by Finance ACT, 2024
Book Dedicated to -
MY Parents
&
ALL My Students
Source - ICAI, ICSI, ICWAI Module, PYQs , RTPs and MTPs.
"Your Taxation Paper is MY Responsibility "
SIR
VG
2 By – CA VIVEK GABA SIR
9643036663 (only WhatsApp)
, INDEX
INDEX
INTRODUCTION TO GST 1.1 – 1.6
CHARGE OF GST 2.1 – 2.3
SUPPLY UNDER GST 3.1 – 3.17
COMPOSITION SCHEME 4.1 – 4.7
TIME OF SUPPLY 5.1 -5.13
VALUE OF SUPPLY 6.1 -6.9
INPUT TAX CREDIT 7.1 – 7. 47
SIR
VG
1 By – CA VIVEK GABA SIR
9643036663 (only WhatsApp)
PRACTICE
MANUAL GOODS AND
SERVICES TAX
(FOR MAY/JUNE/SEP/DEC 25 & JAN 26)
All questions of ICAI, ICSI,
ICWAI Module
Last 5 years RTPs & MTPs
Past Year QUESTIONS
CA Vivek Gaba (FCA, CCTP, B.COM)
,PREFACE
PREFACE
The book adopts a fresh and new approach to understand and gain in-depth knowledge of the provision of
taxation relating to Income tax Act in an illustrative manner for the students of CA Inter, CS Executive, CMA
Inter and other taxation students. The law stated in the book is as per the Finance Act 2024 and the problems
are solved keeping in mind the amended provision of the act. The objective of the book is to present the law
in simple and easy language so as to make topics student friendly by illustrating provision in graphical and
tabular manner.
The book has been written keeping in view the new syllabus as notified by the ICSI and ICWAI.
KEY FEATURES OF THE BOOK
a) Suitable for detailed discussion and in depth understanding of the topic: The book covers entire syllabus
at a place along with suitable illustration for concepts for better understanding.
b) Includes most important solved problems: The book contains practical question that will help students
in the application of law.
c) All concepts in simple and easy language: All the provisions have been explained in easy language and
also in graphical and tabular manner to make study easy and simple.
I would like to thank GOD for his constant courage, blessing and everything that has been provided by
Almighty to each one of us. I would also like to thank you MY Family and ALL My Teacher's for their constant
support, faith, blessing, encouragement and guidance.
I would like to Special thank my Parents & My Wife for their constant love, support, encouragement, blessing
and for being a big source of inspiration.
I would like to acknowledge the efforts put in by My Friends who have always motivated and inspired me to
do my best and give my maximum in each and every situation.
SIR
VG
1 By – CA VIVEK GABA SIR
9643036663 (only WhatsApp)
,PREFACE
Revised Edition
Amended by Finance ACT, 2024
Book Dedicated to -
MY Parents
&
ALL My Students
Source - ICAI, ICSI, ICWAI Module, PYQs , RTPs and MTPs.
"Your Taxation Paper is MY Responsibility "
SIR
VG
2 By – CA VIVEK GABA SIR
9643036663 (only WhatsApp)
, INDEX
INDEX
INTRODUCTION TO GST 1.1 – 1.6
CHARGE OF GST 2.1 – 2.3
SUPPLY UNDER GST 3.1 – 3.17
COMPOSITION SCHEME 4.1 – 4.7
TIME OF SUPPLY 5.1 -5.13
VALUE OF SUPPLY 6.1 -6.9
INPUT TAX CREDIT 7.1 – 7. 47
SIR
VG
1 By – CA VIVEK GABA SIR
9643036663 (only WhatsApp)
