PYQs, MTPs, RTPs, MCQs & Case Studies of Goods & Services Tax | F.Y. 2025-26 for CA Inter | Applicable for Sep 2026 and Jan 2027 Examinations

This edition of PYQs / MTPs / RTPs / MCQs & Case Studies of Goods & Services Tax, compiled by Jaspreet Singh Johar, Chartered Accountant, is a comprehensive examination-oriented resource designed specifically for CA Intermediate students. Updated for Financial Year 2025-2026 and applicable for the September 2026 and January 2027 examinations, the book provides extensive practice material aligned with the latest ICAI examination pattern and GST provisions.

The publication brings together a carefully structured collection of Previous Year Questions (PYQs), Mock Test Papers (MTPs), Revision Test Papers (RTPs), Multiple Choice Questions (MCQs), and Case Studies, enabling students to strengthen conceptual understanding, improve analytical skills, and develop confidence for examinations. It serves as a practical study companion for mastering Goods and Services Tax through focused practice and application-based learning. The content covers a broad range of GST topics, including:

• Fundamentals and Framework of Goods and Services Tax
• Supply under GST - Taxable Events and Scope of Supply
• Levy and Collection of GST
• Time of Supply and Value of Supply
• Input Tax Credit Provisions and Restrictions
• Registration Requirements and Procedures
• Tax Invoice, Credit Notes, Debit Notes, and Documentation
• Payment of Tax and Electronic Ledgers
• Returns, Statements, and Compliance Requirements
• Accounts, Records, and Audit Provisions
• Assessment and Demand Procedures
• Refund Mechanisms and Related Provisions
• Inspection, Search, Seizure, and Recovery Proceedings
• Offences, Penalties, and Prosecution Provisions
• GST Case Studies and Practical Problem-Solving Questions
• Examination-Oriented MCQs and Objective-Type Questions
• ICAI PYQs, RTPs, and MTPs for Comprehensive Revision

This edition is particularly suitable for CA Intermediate students, faculty members, coaching institutes and commerce and taxation learners looking for examination-focused GST resources.

1. Basic Concepts of GST
2. Concept of Supply
3. Composition Scheme
4. Place of Supply
5. Exemptions
6. Time of Supply
7. Value of Supply
8. Input Tax Credit
9. Registration Under GST
10. Invoices Under GST
11. Accounts & Records
12. E-Way Bill
13. Payment of GST
14. TDS and TCS under GST
15. GST Returns
16. Case Studies