Once started with CA Foundation, then Clearing the CA Intermediate and after finally completing the 2.5 years of articleship training, congratulations to all the students who are going to appear in thce CA final Examination. CA Final is the last gateway of the Chartered Accountancy course in India. Like the Intermediate course CA Final is also divided into 2 groups of 4 subjects each. ICAI conducts CA Final Examination every year in May and Nov. All the Papers of CA Final are important. But here today we are going to talk about CA Final Paper 8 CA Final Indirect tax (IDT). It is one of the lucrative subjects where you can score good marks in the examination.
Check out all the details of the CA Final registration form and procedure fees for the May 2023 attempt.
Subjects in CA Final are tough as compared to the other subjects. But if you prepare a proper strategy and work hard with consistency, you can easily make the position. Students just need to focus on some legitimate methods of practicing, such as setting up the proper strategy after completing the registration process. Following the daily time table properly consistently working on the main topics and chapters, solving previous year question paper, surfing mock test paper following all these CA Final study tips will surely help you to score and master in the subject like CA FInal Indirect Tax (IDT). Below we have given the in depth details about CA Final Indirect Tax topics which you can follow.
The institute has also released the CA Final date sheet timetable for May 2023 Examinations.
Student will be able to check CA Final Indirect Tax (IDT) Paper pattern, CA Final Indirect Tax (IDT) marks Weightage, CA Final Indirect Tax (IDT) Syllabus, CA Final Indirect Tax (IDT) Study material, CA Final Indirect Tax (IDT) Books, CA Final Indirect Tax (IDT) Question Paper, CA Final Indirect Tax (IDT) Mock Test Paper, CA Final Indirect Tax (IDT) MCQ/ Revision test paper/ CA Final Indirect Tax (IDT) Question for quick revision along with CA Final Indirect Tax (IDT) Online and Pendrive Classes and CA Final Indirect Tax (IDT) preparation tips for the examination.
But before reexamining the CA Final IDT, let’s have a look at all CA Final Subjects.
P1- Final Reporting
P2- Strategic Financial management
P3- Advanced Auditing and Professional Ethics
P4- Corporate and economics Law
P5- Strategic Cost Management and Performance evaluation.
P6 ( A) – Risk Management
P6 (B) – Financial Services and Capital market
P6 (C) – International taxation
P6 (D)- Economics Law
P6 (E)- Global Financial Reporting Standard
P6 (F)- Multidisciplinary Case study
P7- Direct tax and International taxation.
P8- Indirect tax Law
Importance of the CA Final Indirect Tax
ICAI CA Final Paper 8, according to the new syllabus, is the CA Final Indirect Tax Law. The Paper is divided into 3 parts.
- Central Excise
- GST
- Service Tax
CA Final Indirect tax helps the students understand and get the whole CA Final Direct Tax approach. CA Final Direct Tax plays a significant role in understanding the whole concept of Central Excise, GST and Service Tax. It also covers all the fundamentals of Financial Instrument. If you have prepared well for the CA Final IDT then you can easily score good marks. Students who are thoroughly going through the CA Final Indirect Tax Revision you can check all the below points.
Also, Check Complete CA Course Guide
Also, Check CMA Salary in India
CA Final Indirect Tax ( IDT ) Paper Pattern 2023
Check out the latest CA final paper pattern 2023 Examination.
| CA Final IDT Paper Pattern | Subjective Type |
| Total Exam Duration | 3 Hours |
| Maximum marks in the examination | 100 Marks GST ( 75 Marks )Customs and FTP ( 25 Marks ) |
| No. of question asked | 6 Question ( You have to answer any 5) |
| Assessment Pattern Ratio | 30:70 |
CA Final Indirect Tax (IDT) Marks Weightage 2023
It is important for the students that they should know the CA Final IDT Weightage. It is necessary for the students to have an idea of the CA Final marks weightage. At the time of preparation of the CA Final Indirect tax Study plan you can distribute your timings according to it.
Part 1 GST
| Sections | GST | Weightage |
| Section 1 | Chapter 1:(ii) 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 (includingreverse charge); Exemption from tax; Composition levy. (iii) Place of supply(iv) Time and value of supply(v) Input tax credit(vi) Computation of GST liability |
45% to 65% |
| Section 2 | (vii) Procedures under GST including registration, tax invoice, credit and debit notes, electronic waybill, accounts and records, returns, payment of tax including tax deduction at source and tax collection at source, refund, jobwork. (viii) Liability to pay in certain case |
10% to 30% |
| Section 3 | (xi) Demand and Recovery(xii) Offences and Penalties(xiii) Advance Ruling(xiv) Appeals and Revision | 10% 25% |
| Section 4 | Introduction to GST in India including Constitutional aspects (ix) Administration of GST; Assessment and Audit(x) Inspection, Search, Seizure, and Arrest(xv) Other provisions |
5% to 10% |
Part 2- Customs and FTP
| Sections | Customs and FTP | Weightage |
| Section 1 | Levy of and exemptions from customs duties – All provisions including the application of customs law, taxable the event, a charge of customs duty, exceptions to levy of customs duty, exemption from customs duty (iii) Types of customs duties(iv) Classification of imported and export goods(iv) Valuation of imported and export goods |
40% to 65% |
| Section 2 | 1(vi) Import and Export Procedures including special procedures relating to baggage, goods imported orexported by post, stores(ix) Drawback(x) RefundForeign Trade Policy(ii) Basic concepts relating to export promotion schemes provided under FTP | 20% to 45% |
| Section 3 | Introduction to customs law including Constitutional aspects Foreign Trade Policy Introduction to FTP – legislation governing FTP, salient features of an FTP, administration of FTP, contents of FTP and other related provisions 2(i) Basic concepts relating to import and export |
10% to 20% |
CA Final Indirect Tax (IDT) Syllabus 2023.
ICAI keeps on doing the modification in the CA Final Syllabus. Students should know their CA Foundation IDT Syllabus on the tips.It contains all the CA Final IDT Important topics. Below we have mentioned the CA Final IDT New Syllabus and CA Final IDT Old Syllabus. You can easily download the CA Final Indirect tax syllabus from the official website of ICAI.
Download CA Final Indirect Tax New Syllabus 2023 (PDF)
CA Final Indirect Tax (IDT) Study Material 2023
CA Final Indirect Tax Study Material contains all in depth information about the topics and chapters which are going to appear in the Examination. Appearing students are advised to prepare from the CA Final Study material. ICAI provides the Best CA Final IDT Study material and practice manual. . Students will not need any other reference books to prepare themselves for the examination. Students who are doing the CA Final IDT Self-study, the study material is literally gold for them.
Also Read: How Following these CA Final self Study tips help me to crack the CA Final Examination.
Click on the below links to Download the CA Final Study Material of Indirect Tax.
PART I: Goods and Services Tax Study Material
- Module 1
Module 2
- Initial Pages
- Chp 8: Input Tax Credit
- Chp 9: Registration
- Chp 10: Tax Invoice, Credit and Debit Notes
- Chp 11: Accounts and Records; E-way Bill
- Chp 12: Payment of Tax
Module 3
Chp 14– Import And Export Under Gst
Chp 18- Inspection, Search, Seizure And Arrest
Chp 20- Liability to Pay Tax in Certain Cases
Chp 21- Offences And Penalties
Chp 24- Miscellaneous Provisions
Part II- Custors and FTP
Module – 4
- Initial Pages
- Chp 1: Levy of and Exemptions from Customs Duty
- Chp 2: Types of Duty
- Chp 3: Classification of Imported and Export Goods
- Chp 4: Valuation under the Customs Act, 1962
- Chp 5: Importation, Exportation and Transportation of Goods
- Chp 6: Duty Drawback
- Chp 7: Refund
- Chp 8: Foreign Trade Policy
In case students who want to practice more and looking for more material those students can prefer choosing reference books and notes. Below we have provided you some of the Best CA Final Indirect Tax (IDT) Books. Students can purchase those books from the market or download the CA Final IDT Books PDF for free from the internet.
CA Final Indirect Tax (IDT) Books 2023
Below are the Best CA Final IDT Books. Students who are appearing in the examination use these below DT books for understanding and expanding their knowledge in a particular chapter.
Below are the Best CA Final IDT Books, choose by the Best CA Final IDT Faculty.
- CA Raj Kumar Book
- Yogendra Bangar & Vandana Bangar Book
- Carvinowledge Indirect Tax Laws
CA Final Indirect Tax (IDT) Question Papers 2023
Once you have completed your CA Final Examination preparation you can start solving your CA Final Question Paper for the examination. Sovlin these CA Final question paper with a solution helps the student in increasing the performance and scoring good marks in the examination.
CA Final IDT Question Paper with suggested Answers Old Syllabus 2023.
Below are all the CA Final IDT Previous year Question paper with suggested Answer. Click here to download the Latest PDF.
| CA Final IDT Question Paper Nov 2019 | Download PDF | Download PDF |
| CA Final IDT Question Paper May 2019 | Download PDF | Download PDF |
| CA Final IDT Question Paper Nov 2018 | Download PDF | Download PDF |
| CA Final IDT Question Paper May 2018 | Download PDF | Download PDF |
CA Final IDT Question Paper with suggested Answers New Syllabus 2023.
From below you can download your CA Final IDT Question Paper with suggested New Syllbus in PDF format.
| CA Final IDT Question Paper Nov 2019 | Download Now |
| CA Final IDT Question Paper May 2019 | Download Now |
| CA Final IDT Question Paper Nov 2018 | Download Now |
| CA Final IDT Question Paper May 2018 | Download Now |
CA Final IDT Mock Test Paper 2023
Every year ICAI release the CA Final IDT Mock test Paper. Sovling these CA Final Indirect Tax mock test Paper helps the studnts in making their preparation better for the examiantion. Below we have mentioned the CA Final IBT Mock test Paper PDF Click on the links to download them.
Download the latest CA Final IDT Mock test paper PDF.
Series 1
CA Final IDT Revision Test Paper 2023
Students who are appearing for the examination can solve the CA Final IDT Revision Paper. Solving these CA Final IDT Revision paper helps the students to make their preparation strong at the end of their CA Final IDT Study Plan and helps you to rank CA Final Examination. These CA Final IDT Revision helps those students who are doing the CA Final IDT self study for the examination.
| CA Final IDT Revison test Paper may 2020 | For English | For Hindi |
| CA Final IDT Revision Test Paper Nov 2019 | For English | For Hindi |
| CA Final IDT Revision Test Paper May 2019 | For English | For Hindi |
| CA Final IDT Revision Test Paper Nov 2018 | For English | For Hindi |
CA Final Indirect Tax (IDT) Online and Pendrive Classes 2023
Sometime it is not easy for everyone to do the CA Final IDT Self study. Student who are facing any problems in the CA Final IDT Subject. They can prefer taking the CA Final IDT Online classes and CA Final IDT pendrive Classes. These CA Final IDT Pendrive and online classes help these students in clearing their doubts and queries related. In case your city has the best CA Final Coaching institute with the Best CA Final IDT Faculty you can Choose to take the CA Final Offline Classes.