CA Final IDT Concise and Q/A Clarity By CA Siddhesh Valimbe Jan / May 26 Exam

CA Final IDT Concise and Q/A Clarity By CA Siddhesh Valimbe

CA Final IDT Concise and Q/A Clarity By CA Siddhesh Valimbe

Chapters in Question Bank

GST

1. Supply
2. Charge of GST
3. Place of Supply
4. Exemptions from GST
5. Time of Supply
6. Value of Supply
7. Input Tax Credit
8. Registration
9. Tax Invoice / Debit Notes / Credit Notes
10. Accounts / Records / E-Way Bill
11. Payment of Tax
12. ECO
13. Returns
14. Import and Export under GST
15. Refunds
16. Job Work
17. Assessment and Audit
18. Inspection, Search, Seizure and Arrest
19. Demands and Recovery
20. Liability to Pay in Certain Cases
21. Offences, Penalties and Ethical Aspects under GST
22. Appeals and Revision
23. Advance Ruling
24. Misc. Provisions

Customs

1. Levy of and Exemptions from Customs Duty
2. Types of Duty
3. Classification of Imported and Exported Goods
4. Valuation under Customs Act, 1962
5. Importation and Export of Goods
6. Warehousing
7. Refund
8. Foreign Trade Policy

Amendments till 13th June 2025 have been incorporated, clearly identifiable in Green Font. Regardless of it, every student has to watch the amendments video on Youtube Channel – CA Siddhesh Valimbe, which shall be uploaded for every attempt in line with the ICAI Amendments Publication.

About the Author

CA Siddhesh Valimbe cleared his CA in 2019 in the First Attempt with an All India Rank 26th in the CA Final. He has always been passionate about teaching and had started taking classes even before the declaration of CA Final Results! He has been teaching Law and GST to CA, CS, and CMA Students since past 5+ years.