CA Inter GST 2026-27: Syllabus, Topics, Weightage & Preparation

CA Inter GST is part of Paper 3: Taxation in the CA Intermediate course. The GST section carries 50 marks and tests students on their understanding of Goods and Services Tax laws and their ability to apply provisions to moderately complex situations.

The syllabus covers important areas such as supply, CGST and IGST, exemptions, composition levy, input tax credit, place of supply, time of supply, value of supply and GST compliance.

Knowing the CA Inter GST syllabus, topics and weightage can help students plan their preparation and give more time to areas with higher weightage.

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CA Inter GST Syllabus 2026-27

The GST portion of CA Intermediate Paper 3: Taxation is divided into three sections. The syllabus includes the following topics:

Section I: Introduction to GST

This section carries 0%–5% weightage.

It covers:

• Introduction to GST laws

• Constitutional aspects of GST

This section forms the basic foundation for understanding the GST framework.

Section II: Levy and Collection of CGST and IGST

This is the largest section of the CA Inter GST syllabus and carries 50%–80% weightage.

The major topics include:

• Application of CGST and IGST laws

• Concept of supply

• Composite supply

• Mixed supply

• Charge of tax

• Reverse charge

• Exemptions from tax

• Composition levy

• Classification

• Place of supply

• Time of supply

• Value of supply

• Input tax credit

• Computation of GST liability

Students should understand the concepts and practise their application through questions.

Section III: Registration and GST Compliance

This section carries 20%–45% weightage.

It covers:

• Registration

• Tax invoice

• Credit notes

• Debit notes

• Electronic way bill

• Accounts and records

• Payment of tax

• GST returns

These topics help students understand the compliance requirements under GST.

CA Inter GST Topics

The important CA Inter GST topics can be grouped into three broad areas.

GST Basics

Students should first understand the GST framework, constitutional aspects and the application of CGST and IGST laws.

Supply and Tax Liability

Supply is a major part of the syllabus. Students should understand composite and mixed supplies, reverse charge, exemptions and composition levy.

They should also practise questions based on:

• Classification

• Place of supply

• Time of supply

• Value of supply

• Input tax credit

• GST liability

GST Compliance

The final part focuses on registration and other compliance-related areas. Students should study tax invoices, credit and debit notes, e-way bills, accounts and records, payment of tax and returns.

CA Inter GST Weightage 2026-27

The section-wise weightage is as follows:

Section I: GST Laws – 0%–5%

This covers the introduction to GST laws and constitutional aspects.

Section II: Levy and Collection of CGST and IGST – 50%–80%

This includes supply, classification, place of supply, time of supply, value of supply, input tax credit and computation of GST liability.

Section III: Registration and Compliance – 20%–45%

This includes registration, invoices, credit and debit notes, e-way bills, accounts and records, payment of tax and returns.

The Institute permits a deviation of up to ±5% in the specified section-wise weightage.

Important CA Inter GST Topics to Focus On

Since Section II has the highest specified weightage, students should give significant preparation time to its topics. Important areas include:

• Concept of supply

• Composite and mixed supplies

• Reverse charge

• Exemptions

• Composition levy

• Classification

• Place of supply

• Time of supply

• Value of supply

• Input tax credit

• Computation of GST liability

Students should not ignore Section III because registration and GST compliance topics can also form a substantial part of the paper.

CA Inter GST 2026-27 PDF Download

Candidates preparing for CA Inter GST 2026-27 can download the syllabus PDF to check the complete list of chapters and topics prescribed by ICAI. The official GST study material covers topics such as supply, levy of GST, place and time of supply, value of supply, input tax credit, registration, invoices, e-way bills, payment and returns.

How to Prepare for CA Inter GST 2026-27?

Preparing for CA Inter GST 2026-27 becomes easier when you focus on understanding the provisions and applying them to questions. Follow these steps:

1. Start With the Basic Concepts

Begin with the GST framework and basic provisions. A clear understanding of the fundamentals makes it easier to solve application-based questions.

2. Focus on Supply

Supply is one of the important areas of GST. Understand the meaning of supply and practise questions based on composite supply, mixed supply, exemptions and reverse charge.

3. Practise Numerical Questions

GST preparation is not limited to reading provisions. Practise questions on value of supply, input tax credit and GST liability to understand how the provisions are applied.

4. Revise Place and Time of Supply

Place and time of supply are important areas that require regular revision. Make short notes of important provisions and practise questions to improve accuracy.

5. Understand Input Tax Credit

Input tax credit is a key topic in GST. Learn the conditions, restrictions and related provisions carefully and practise application-based questions.

6. Study GST Compliance Topics

Prepare registration, tax invoices, credit and debit notes, e-way bills, accounts and records, payment of tax and returns along with the core GST concepts.

7. Solve Previous Questions and Mock Tests

Regular practice can help you understand the type of questions asked and identify topics that need more revision. Try solving questions within the given time to improve speed and accuracy.

8. Keep Up With Amendments

GST provisions can change through amendments and updates. Students should follow the relevant ICAI study material and Study Guidelines applicable to their examination attempt.

CA Inter GST Preparation Strategy

A simple preparation approach can be divided into three stages:

First Stage – Concept Building: Read each topic carefully and understand the relevant provisions.

Second Stage – Question Practice: Solve practical questions after completing each topic.

Third Stage – Revision: Revise provisions, important concepts and frequently practised questions before the examination.

Students should also maintain short revision notes for provisions that are difficult to remember.

The CA Inter GST syllabus 2026-27 covers the key provisions of Goods and Services Tax, from the basics of GST and supply to input tax credit, GST liability, registration and returns. Section II carries the highest specified weightage, making topics such as supply, classification, place of supply, time of supply, value of supply and ITC important areas for preparation.

A combination of concept revision, practical question practice, regular revision and awareness of applicable amendments can help students prepare effectively for the GST portion of CA Intermediate Paper 3.

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