CA > Final > Paper 5 – SM

Chapter	Unit	Name
Part-I: Goods and Services Tax
Module 1		Initial Pages
Chapter 1		Supply under GST
Chapter 2		Charge of GST
Chapter 3		Place of Supply
Chapter 4		Exemptions from GST
Chapter 5		Time of Supply
Chapter 6		Value of Supply
Module 2		Initial Pages
Chapter 7		Input Tax Cedit
Chapter 8		Registration
Chapter 9		Tax Invoice, Credit and Debit Notes
Chapter 10		Accounts and Records; E-way Bill
Chapter 11		Payment of Tax
Chapter 12		Electronic Commerce Transactions
Chapter 13		Returns
Module 3		Initial Pages
Chapter 14		Import and Export Under GST
Chapter 15		Refunds
Chapter 16		Job Work
Chapter 17		Assessment and Audit
Chapter 18		Inspection, Search, Seizure and Arrest
Chapter 19		Demands and Recovery
Chapter 20		Liability to Pay in Certain Cases
Chapter 21		Offences and Penalties and Ethical Aspects under GST
Chapter 22		Appeals and Revision
Chapter 23		Advance Ruling
Chapter 24		Miscellaneous Provisions
Part-II: Customs & FTP
Module 4		Initial Pages
Chapter 1		Levy of and Exemptions from Customs Duty
Chapter 2		Types of Duty
Chapter 3		Classification of Imported and Export Goods
Chapter 4		Valuation under the Customs Act, 1962
Chapter 5		Importation and Exportation of Goods
Chapter 6		Warehousing
Chapter 7		Refund
Chapter 8		Foreign Trade Policy