CA Inter GST Syllabus 2026: Chapter-Wise Topics

The CA Inter GST syllabus for 2026 serves as a roadmap for students aiming to master the intricacies of India’s indirect tax regime. As a vital component of Paper 3, Section B, this curriculum bridges the gap between theoretical legal provisions and the practical complexities of tax administration. 

By covering everything from the fundamental taxable event of supply to advanced compliance procedures like Input Tax Credit and TDS, the syllabus ensures that aspiring Chartered Accountants are well-equipped to handle the evolving demands of the financial sector.

What Does the CA Inter GST Syllabus Teach?

The Goods and Services Tax (GST) forms a significant part of the CA Inter Taxation Paper-3, Section B. This section provides a comprehensive understanding of the indirect tax framework in India. Students explore the legal provisions and operational mechanics of GST, which is essential for compliance and advisory roles in finance.

Studying this CA Inter GST syllabus equips students with practical knowledge of tax laws. They learn to interpret GST provisions, determine tax liabilities, manage input tax credits, and handle various compliance requirements like registration and filing returns. This knowledge is important for a successful career in taxation and auditing.

Chapter Topics For CA Inter Taxation Paper-3 Section B: Goods and Services Tax

Here is a chapter-wise breakdown of the CA Inter GST Syllabus 2026:

MODULE 1

• Chapter 1: GST in India - An Introduction

• Chapter 2: Supply under GST

• Chapter 3: Charge of GST

• Chapter 4: Place of Supply

• Chapter 5: Exemptions from GST

• Chapter 6: Time of Supply

• Chapter 7: Value of Supply

MODULE 2

• Chapter 8: Input Tax Credit

• Chapter 9: Registration

• Chapter 10: Tax Invoice; Credit and Debit Notes

• Chapter 11: Accounts and Records

• Chapter 12: E-Way Bill

• Chapter 13: Payment of Tax

• Chapter 14: Tax Deduction at Source and Collection of Tax at Source

• Chapter 15: Returns

Core Concepts of CA Inter Taxation Paper-3 Section B: Goods and Services Tax

Understanding the foundational pillars of the GST framework is essential for navigating the complexities of the CA Inter GST syllabus. This section delves into the primary legislative acts and the fundamental principles that define how tax is levied, collected, and managed in a multi-tier economy.

Key Laws, Theorems, and Relations

1. Central Goods and Services Tax Act, 2017 (CGST Act): This Act governs the levy and collection of Central GST on intra-state supplies of goods and services.

2. Integrated Goods and Services Tax Act, 2017 (IGST Act): This Act regulates the levy and collection of Integrated GST on inter-state supplies and imports.

3. State Goods and Services Tax Acts (SGST Acts): These Acts govern the levy and collection of State GST on intra-state supplies, enacted by individual states.

Short conceptual notes

1. Supply: The term 'supply' is the taxable event under GST, encompassing all forms of goods or services transfer.

2. Input Tax Credit (ITC): ITC allows registered persons to claim credit for taxes paid on inputs used for making taxable supplies.

3. Reverse Charge Mechanism (RCM): Under RCM, the recipient of goods or services is liable to pay tax instead of the supplier.

4. Composition Scheme: This scheme offers a simpler method of tax payment for small businesses with a turnover below a prescribed limit.

5. Place of Supply: This concept determines the specific location where the supply of goods or services is deemed to take place for tax purposes.

Key Terms & Definitions in CA Inter Taxation Paper-3 Section B: Goods and Services Tax

Mastering the technical vocabulary of the GST law is a prerequisite for accurately interpreting statutes and solving practical exam problems. The following glossary defines the essential terms that form the backbone of the compliance and reporting framework in India.

• GST: Goods and Services Tax, a unified indirect tax across India.

• Taxable Event: The occurrence that triggers GST liability, primarily 'supply.'

• Consideration: Anything received in return for a supply, including monetary and non-monetary forms.

• Registered Person: Any person registered under the Goods and Services Tax Act.

• Output Tax: The tax payable by a registered person on their outward supplies.

• Zero-Rated Supply: Supplies that are taxable but exempt from tax, with input tax credit allowed (e.g., exports).

• Mixed Supply: A combination of two or more supplies made together for a single price, not naturally bundled.

• Composite Supply: A supply comprising two or more individual supplies, naturally bundled and supplied in conjunction with each other.

• E-Way Bill: An electronic document required for the movement of goods exceeding a certain value.

• HSN Code: Harmonized System of Nomenclature, used for classifying goods.

• SAC Code: Service Accounting Code, used for classifying services.

• Taxable Person: A person registered or liable to be registered under GST.

• Exempt Supply: Supplies of goods or services that are not taxable under GST.

• Continuous Supply of Services: Services provided on a continuous or recurring basis under a contract.

• Document: Any written or electronic record, including invoices, accounts, and challans.