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

The CA Inter GST Syllabus 2026-27 covers the Goods and Services Tax portion of Paper 3: Taxation under the ICAI New Scheme of Education and Training. For students appearing in the May 2027, September 2027, or January 2028 examinations, ICAI has prescribed separate GST study material with 15 chapters divided into two modules.

The CA Intermediate GST syllabus focuses on important concepts such as supply, levy of GST, place and time of supply, valuation, Input Tax Credit, registration, tax invoices, e-way bills, payment of tax, TDS/TCS, and GST returns.

CA Inter GST Syllabus 2026-27 Highlights

The CA Inter GST Syllabus 2026-27 covers the important concepts and provisions students need to prepare for the GST section of Paper 3: Taxation.  

Check the key details of the syllabus, including chapters, marks, modules, and applicable exam sessions, below.

GST carries 50 marks in Paper 3: Taxation. Paper 3 is divided equally between Income-tax Law and GST, with 50 marks allocated to each section.

CA Intermediate GST Chapter-wise Syllabus 2026-27

According to the latest ICAI study material applicable for the May 2027, September 2027 and January 2028 examinations, the CA Inter GST chapters are divided into two modules.

Module 1

The first module of the CA Inter GST Syllabus 2026-27 covers the fundamental concepts of GST, including supply, levy, place of supply, exemptions, time of supply, and valuation.

Module 2

The second module of the CA Inter GST Syllabus 2026-27 focuses on Input Tax Credit and key GST compliance procedures, including registration, tax invoices, e-way bills, payment of tax, TDS/TCS, and GST returns.

ICAI's official study material confirms these 15 chapters for the GST section applicable to the 2027 examination cycle.

CA Inter GST Topics 2026-27

Students should understand the major CA Inter GST topics covered across the 15 chapters. These include:

• Introduction to GST and its constitutional aspects

• Meaning and scope of supply

• Composite and mixed supplies

• Charge of GST

• Reverse charge mechanism

• Place of supply

• Exempt supplies

• Composition levy

• Time of supply

• Value of supply

• Input Tax Credit

• GST registration

• Tax invoices

• Credit and debit notes

• Accounts and records

• E-way bill

• Payment of tax

• Tax Deduction at Source (TDS)

• Tax Collection at Source (TCS)

• GST returns

These topics are designed to help students understand both the legal provisions of GST and their practical application.

CA Inter GST Weightage 2026-27

The GST section carries 50 marks in CA Intermediate Paper 3: Taxation. However, students should note that ICAI does not prescribe a fixed chapter-wise marks distribution for every examination. The marks assigned to individual chapters can vary from one attempt to another.

For preparation purposes, the GST syllabus can broadly be prioritised based on the syllabus structure and past examination trends.

These ranges should be treated as indicative rather than guaranteed chapter-wise marks. Published CA Intermediate weightage analyses commonly group the GST syllabus into these broader sections rather than assigning a fixed number of marks to every chapter.

High-Priority CA Inter GST Chapters

Students preparing for the examination should give particular attention to:

1. Chapter 2: Supply under GST
   Understand the meaning of supply, taxable supply, composite supply and mixed supply.

2. Chapter 3: Charge of GST
   Focus on levy, collection, reverse charge and composition levy provisions.

3. Chapter 4: Place of Supply
   Practise determining whether a transaction is an intra-State or inter-State supply.

4. Chapter 6: Time of Supply
   This chapter requires a clear understanding of the relevant provisions and their application to different transactions.

5. Chapter 7: Value of Supply
   Practise questions involving valuation and inclusions or exclusions from the value of supply.

6. Chapter 8: Input Tax Credit
   ITC is one of the important areas of GST preparation. Students should understand eligibility, conditions, restrictions and computation.

7. Chapter 9: Registration
   Focus on registration requirements, thresholds and related provisions.

How to Prepare for CA Intermediate GST Syllabus 2026-27?

A planned approach can make the CA Intermediate GST syllabus easier to complete.

1. Start With the ICAI Study Material

Begin with the latest ICAI study material prescribed for your examination attempt. Read each chapter carefully and identify definitions, conditions, exceptions and important provisions.

2. Build Strong Concepts

Do not rely only on memorising GST provisions. Understand why a particular provision applies and practise applying it to different situations.

3. Practise Practical Questions

GST includes several application-based questions. After completing a chapter, solve practical questions to check whether you can apply the provisions correctly.

4. Revise Important Provisions

Create short revision notes for important provisions, limits, conditions and exceptions. Regular revision can help you recall them during the examination.

5. Solve ICAI RTPs and MTPs

Practise the latest Revision Test Papers (RTPs) and Mock Test Papers (MTPs) issued by ICAI. These can help you understand the style of questions and the level of application expected in the examination.

6. Keep Statutory Updates in Mind

GST laws can change through amendments, notifications and circulars. Always check the applicable statutory updates for your particular examination attempt.

CA Inter GST Syllabus PDF 2026-27

Students can download the official CA Inter GST syllabus PDF and study material from ICAI. The latest study material listed by ICAI is applicable for the May 2027, September 2027 and January 2028 examinations.

Download the official ICAI CA Intermediate GST Study Material

The CA Inter GST Syllabus 2026-27 consists of 15 chapters covering the major provisions and procedures under GST. Supply, charge of GST, place and time of supply, value of supply, Input Tax Credit and registration are important areas to understand thoroughly. Since ICAI does not guarantee a fixed chapter-wise weightage, students should prepare all chapters and use RTPs, MTPs and statutory updates for effective revision.