How to Prepare CA Final IDT in Last 3 Months for May 2026 by CA Karan Sheth Sir

Start Early and Plan Properly

Even with three months left, starting systematically is essential. Begin by dividing your time between GST, Customs, and Q&A practice. Theory reading alone is not enough for IDT. Students often make the mistake of only going through notes and skipping practical questions. To succeed, you need to solve questions from study materials like PW question banks.

Focus on GST and Customs

IDT carries 100 marks in total. GST is 75 marks, and Customs is 25 marks. GST is often tricky, with adjustments that require careful practice. Customs, though smaller in marks, are direct and straightforward. Many students ignore Customs, but it is an easy scoring area. Make sure you study both sections thoroughly.

Key Tips for GST

GST forms the bulk of the exam. The most important chapters include:

• Input Tax Credit (ITC)

• Payment of Tax

• Time of Supply

• Value of Supply

• Exemptions

• Place of Supply

• Reverse Charge Mechanism (RCM)

• Charging Section

Question 1 of IDT carries 14 marks and is based on these chapters. Practicing Question 1 from the last five exams can help secure marks confidently. Even if you do not get full marks, you can aim for 7-8 marks easily. It is recommended to attempt Question 1 last in the exam due to its length and connection with other topics.

Easy Scoring Questions: Questions 5 and 6

Questions 5 and 6 are usually straightforward and repetitive. They cover topics like:

• Inspection, Search, and Seizure

• Audit and Assessment

• Demand and Recovery

• Appeals and Revision

• Offences and Penalties

• Advance Rulings

• Miscellaneous provisions

These questions are often ignored, but they are easy to score. Make sure to prepare them well, as they can boost your marks quickly.

Revision Strategies

CA Karan Sheth has designed a concise 100-page chart book for fast revision. It covers the entire IDT syllabus, including:

• Core concepts

• Hidden adjustments

• Amendments highlighted for easy recall

The chart book is organized with flowcharts and diagrams. You can revise the entire syllabus in just 1.5 days using it. Key topics covered include the Reverse Charge Mechanism, Supply, and Time of Supply, with amendments included.

Amendments

GST amendments are important for scoring marks. Students must stay updated with the latest changes and practice related questions. CA Karan Sheth shares amendments-focused material through his batches and resources.

Additional Tips

• Keep a list of monetary limits, due dates, and GST officers’ hierarchy for easy revision.

• Solve Q&A regularly; it is crucial for understanding tricky adjustments.

• Use structured materials and batches for doubt clearing and revision. CA Karan Sheth offers a 75-hour exam-oriented batch for concepts, Q&A, and amendments at a nominal fee.

Motivation and Mindset

In the last three months, focus on practice and revision rather than making new notes. Solve past questions, revise amendments, and use the chart book for quick recall. Stay consistent and follow a systematic approach. Remember, starting preparation early and practicing Q&A are the keys to scoring 70+ marks.

Avoid Common Mistakes

Many students fail because they only read the theory. IDT exams are application-based and full of tricky adjustments.

• Practice Q&A: You must solve questions from a question bank. Reading notes is not enough for exam readiness.

• Conceptual Clarity: Understand the "why" behind every law. This helps you handle new types of questions.

• Don't Over-rely on Summary Notes: Use notes for revision, but use the ICAI material or detailed books for initial understanding.