GST Syllabus and Applicability

GST will be completely applicable from May 18 CA Final exams. ICAI through official notification clarified the same. Overview of GST will be applicable from Nov 2017 CA Final exams for 10 Marks but from 2018 it will be asked for 75 Marks.

Here is the complete text of ICAI Notification regarding applicability of GST from May 2018 CA Exams :

Sub: GST BE EXAMINED IN PAPER 8: INDIRECT TAX LAWS IN MAY, 2018 FINAL EXAMINATION UNDER OLD SCHEME OF EDUCATION AND TRAINING. As has already been announced, students appearing in November, 2017,  final examination will be examined on “Overview of GST” for 10 marks in Paper 8: Indirect Tax Laws. The syllabus of Final Paper 8: Indirect Tax Laws after incorporating “Overview of GST”for 10 marks and the Supplementary Study Paper on the same is hosted on the ICAI website at the following link: GST Nov 17 syllabus

Further, GST will be examined  for 75 Marks in May, 2018 final examination in  Indirect Tax Laws paper , under both old and new scheme of education and training, in the following manner:

(i) Part-I – Goods and Services Tax [75 marks]

(ii) Part-II – Customs and FTP [25 marks]

Detailed syllabus for Paper 8: Indirect Tax Laws under old scheme of education and training is provided in Annexure A. Further, the detailed syllabus for Paper 8: Indirect Tax Laws under new scheme of education and training is hosted at the following link: CA Final Syllabus

GST Syllabus and Applicability From May 2018 CA Exams:

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 :
(i) Constitutional aspects
(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; Exemption from tax; Composition levy
(iii) Place of supply
(iv) Time and Value of supply
(v) Input tax credit
(vi) Computation of GST liability
(vii) 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
(viii) Provisions relating to electronic commerce
(ix) Liability to pay in certain cases
(x) Administration of GST; Assessment and Audit
(xi) Inspection, Search, Seizure and Arrest
(xii) Demand and Recovery
(xiii) Offences and Penalties
(xiv) Advance Ruling

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