CA Final IDT RTP PDFs by ICAI – All Attempts PDF
CA Final · Group II · Paper 5 · Free ICAI Resource
Download the official ICAI Revision Test Paper for CA Final Indirect Tax Laws for every attempt from May 2022 to November 2026, covering GST, Customs and the Foreign Trade Policy. All PDFs are free and include ICAI's suggested answers based on the notifications applicable to that attempt.
Last updated: August 2026 · Links verified against the ICAI BOS portal
What is the CA Final IDT RTP? The Revision Test Paper is an official document published by the Institute of Chartered Accountants of India before every CA Final attempt. For Paper 5 it contains computation problems and case scenarios across GST, Customs and the Foreign Trade Policy, with suggested answers reflecting the notifications and circulars in force up to ICAI's stated cut-off date for that attempt.
| Paper | CA Final Group II, Paper 5 — Indirect Tax Laws (ICAI New Scheme of Education and Training) |
|---|---|
| Total marks | 100 marks |
| Duration | 3 hours |
| Part I — Goods and Services Tax | 80 marks |
| Part II — Customs and Foreign Trade Policy | 20 marks |
| Question format | Approximately 30% case scenario based objective questions and 70% descriptive |
| Published by | Board of Studies, ICAI |
| Release timing | Approximately two months before each examination |
| Cost | Free — no registration or payment required |
| Old Scheme position | Group II, Paper 8 (up to November 2023) |
Where can I download the CA Final IDT RTP?
All Revision Test Papers for CA Final Indirect Tax Laws are listed below, newest attempt first. Each link opens the official ICAI PDF for Group II, Paper 5: Indirect Tax Laws under the New Scheme of Education and Training.
| Attempt | Download |
|---|---|
| November 2026 | CA Final IDT RTP — November 2026 Attempt (PDF) |
| May 2026 | CA Final IDT RTP — May 2026 Attempt (PDF) |
| January 2026 | CA Final IDT RTP — January 2026 Attempt (PDF) |
| September 2025 | CA Final IDT RTP — September 2025 Attempt (PDF) |
| May 2025 | CA Final IDT RTP — May 2025 Attempt (PDF) |
| November 2024 | CA Final IDT RTP — November 2024 Attempt (PDF) |
| May 2024 | CA Final IDT RTP — May 2024 Attempt (PDF) |
Important for Indirect Tax only: GST changes more frequently than any other CA Final subject. Rates, exemptions and procedures are amended through notifications and circulars issued throughout the year, and ICAI applies a stated cut-off date for each attempt. A Revision Test Paper from an earlier attempt may contain positions that have since been superseded. Always confirm ICAI's applicability announcement for your attempt before relying on an older RTP.
Old Scheme IDT RTPs (November 2023 and earlier)
Attempts up to November 2023 were examined under the Old Scheme, where Indirect Tax Laws was Group II, Paper 8. These Revision Test Papers remain useful for practising computation formats and question structures, but the GST positions in them are outdated and must not be used for current answers.
View archived Old Scheme RTPs — November 2023 to May 2022
| Attempt | Paper | Download |
|---|---|---|
| November 2023 | Paper 8 — Old Scheme | CA Final IDT RTP — November 2023 Attempt (PDF) |
| May 2023 | Paper 8 — Old Scheme | CA Final IDT RTP — May 2023 Attempt (PDF) |
| November 2022 | Paper 8 — Old Scheme | CA Final IDT RTP — November 2022 Attempt (PDF) |
| May 2022 | Paper 8 — Old Scheme | CA Final IDT RTP — May 2022 Attempt (PDF) |
Use these archived papers for computation practice and question format only. All rates, exemptions, thresholds and procedural positions must be taken from the ICAI Study Material applicable to your attempt.
Which topics does the IDT RTP cover?
Paper 5 is split into two parts. Part I carries 80 marks and covers Goods and Services Tax. Part II carries 20 marks and covers Customs and the Foreign Trade Policy. Every Revision Test Paper draws questions from both parts.
Part I — Goods and Services Tax (80 marks)
- Levy and Collection of CGST and IGST — including reverse charge
- Place of Supply
- Time and Value of Supply
- Input Tax Credit
- Computation of GST Liability
- Procedures — registration, tax invoice, e-way bill, returns, payment and refunds
- Liability to Pay in Certain Cases
- Administration, Assessment and Audit
- Inspection, Search, Seizure and Arrest
- Demand and Recovery
- Offences and Penalties
- Advance Ruling, Appeals and Revision
Part II — Customs and Foreign Trade Policy (20 marks)
- Levy of and Exemptions from Customs Duty
- Types of Duty and Classification of Goods
- Valuation under the Customs Act
- Importation and Exportation Procedures
- Warehousing
- Duty Drawback and Refunds
- Foreign Trade Policy — basic concepts and export promotion schemes
How should I use the RTP in my IDT preparation?
Use the Revision Test Paper from your own attempt as the primary source and the two immediately preceding it only for question practice. Indirect Tax changes faster than any other CA Final paper, so older material carries a real risk of teaching a superseded position.
1. Check the notification cut-off date first
ICAI publishes an applicability announcement specifying the notifications and circulars in force for each attempt. Confirm that date before solving, and treat anything issued afterwards as outside your syllabus.
2. Do not skip Part II
Customs and Foreign Trade Policy carry 20 of 100 marks across a compact topic set, which makes them highly scoreable relative to the effort required. Students routinely leave this section to the final days and lose straightforward marks.
3. Master Input Tax Credit and Place of Supply
These two areas recur in almost every attempt and generate the most computation-heavy questions in Part I. Solve every ITC and place-of-supply question across the last three Revision Test Papers before moving on.
4. Write section references alongside computations
Marks are distributed across the computation, the supporting workings and the provision cited. Naming the applicable section or rule alongside the calculation signals precision and is rewarded.
5. Pair the RTP with an MTP and past papers
Each ICAI resource serves a distinct purpose in the final month before an attempt:
| Resource | Released | Best used for |
|---|---|---|
| RTP | ~2 months before the attempt | Topic-wise practice under the correct notification cut-off |
| MTP | ~3–4 weeks before the attempt | Full-paper practice across both parts in exact exam format |
| Past Papers | After each attempt concludes | Gauging real difficulty and which topics carry recurring weightage |
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View CA Final IDT Classes View CA Final ClassesFrequently Asked Questions
What is the RTP in CA Final?
The RTP, or Revision Test Paper, is an official practice document published free by the Board of Studies at ICAI before every CA Final attempt. It contains chapter-wise questions with detailed suggested answers and indicates which areas of the syllabus ICAI considers examination-relevant for that attempt.
What is the marks split in CA Final Paper 5?
Paper 5 carries 100 marks over three hours. Part I, covering Goods and Services Tax, carries 80 marks. Part II, covering Customs and the Foreign Trade Policy, carries 20 marks.
Roughly 30% of the paper is case scenario based objective questions and 70% is descriptive.
Can I use an older IDT RTP for my current attempt?
Only with caution, and less freely than for any other CA Final paper. GST is amended through notifications and circulars issued throughout the year, and ICAI applies a stated cut-off date for each attempt.
Older Revision Test Papers remain useful for computation format and question structure, but every rate, exemption and procedural position must be checked against the Study Material applicable to your own attempt.
Which paper is Indirect Tax in CA Final?
Under the ICAI New Scheme of Education and Training, Indirect Tax Laws is Group II, Paper 5 of CA Final. Under the Old Scheme, applicable up to the November 2023 attempt, it was Group II, Paper 8.
Is the CA Final IDT RTP free to download?
Yes. Every ICAI Revision Test Paper is free and requires no registration or payment. The links on this page open the official PDFs directly.
How much does Customs and FTP carry in CA Final IDT?
Part II carries 20 of 100 marks across a compact topic set covering customs levy, valuation, procedures, duty drawback and the Foreign Trade Policy.
It is the section students most commonly leave to the last few days, which makes it a practical source of recoverable marks.
Is solving the RTP enough to pass CA Final IDT?
No. The Revision Test Paper is a revision and diagnostic tool rather than a substitute for the ICAI Study Material or structured classes. It assumes the syllabus is already complete.
Its particular value in this paper is confirming that your understanding matches the notification position ICAI is applying for your attempt.