IDT — Paper 5Applicable from: Sep 2026 attempt
GST — E-Commerce Operators Liability for Local Delivery Services
Impact summary: Schedule III amended to clarify local delivery ECO liability.
All amendments applicable for upcoming exam attempts. Updated within 24 hours of any ICAI or government notification.
Amendments for Sep 2026 attempt are being compiled. Check back soon.
We are compiling all amendments from Finance Act 2025, GST Council notifications, and ICAI circulars applicable for the Sep 2026 CA Final attempt. This will include paper-wise change summaries.
Impact summary: Schedule III amended to clarify local delivery ECO liability.
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Every amendment tagged to the exact paper and attempt it affects