CA Final IDT New Syllabus Chapter Wise Weightage in May 20

GST

Contents  Weightage
  • Levy and collection of CGST and IGST – Application of CGST/IGST law; Concept of supply including composite and mixed supplies, inter-State supply, intra-State supply, supplies in territorial waters; Charge of tax (including reverse charge); Exemption from tax; Composition levy/ Place of supply / Time and value of supply /Input tax credit
 25%-35%
  • Computation of GST liability  
 20%-30%
  • Procedures under GST – All procedures including registration, tax invoice, credit and debit notes, electronic way bill, accounts and records, returns, payment of tax, refund, job-work 1/Provisions relating to electronic commerce/ Liability to pay in certain cases
 10%-30%
  • Demand and Recovery /Offences and Penalties / Advance Ruling / Appeals and Revision
 10%-25%
  • Constitutional aspects / Administration of GST; Assessment and Audit / Inspection, Search, Seizure and Arrest/Other provisions
 5%-10%

Customs & FTP

Contents  Weightage
  • Levy of and exemptions from customs duties – All provisions including application of customs law, taxable event, charge of customs duty, exceptions to levy of customs duty, exemption from custom duty/Types of customs duties/Valuation of imported and export goods
 20%-40%
  • Import and Export Procedures – All import and export procedures including special procedures relating to baggage, goods imported or exported by post, stores /Warehousing/  Drawback/ Demand and Recovery; Refund/Provisions relating to prohibited goods, notified goods, specified goods, illegal importation/exportation of goods/ Searches, seizure and arrest; Offences; Penalties; Confiscation and Prosecution/ Appeals and Revision; Advance Rulings; Settlement Commission Foreign Trade Policy/ Basic concepts relating to export promotion schemes provided under FTP
 40%-70%
  • Introduction to customs law including Constitutional aspects/  Classification of imported and export goods/Officers of Customs; Appointment of customs ports, airports etc/ Provisions relating to coastal goods and vessels carrying coastal goods/Other provisions
  • Foreign Trade Policy
  • Introduction to FTP – legislation governing FTP, salient features of an FTP, administration of FTP, contents of FTP and other related provisions/Basic concepts relating to import and export of goods
 10%-20%