Paper 5 · Group 2 · 100 Marks
CA Final IDT — Indirect Tax Laws
80 marks GST + 20 marks Customs & FTP. Input Tax Credit, Supply, Valuation and Refunds dominate every attempt.
30 marks MCQ + 70 marks Descriptive · 3 hours · New scheme 2024
Exam Strategy for IDT
GST is 80 marks of this paper. ITC, Supply, Valuation, and Refunds are highest-weightage chapters. Stay updated with GST Council notifications. Customs is 20 marks — do not ignore it.