CA Final IDT RTP Analysis Jan 2026 | ICAI Chapter Weightage & Focus
📘 CA Final – Indirect Tax Laws (Paper 5)
RTP Analysis for January 2026 Examination
RTP Analysis for January 2026 Examination
One-page student summary | Powered by Zeroinfy
The Institute of Chartered Accountants of India (ICAI) has released the Revision Test Paper (RTP) for CA Final – Paper 5: Indirect Tax Laws for the January 2026 examination. This RTP is highly practical and case-study driven, covering GST law and Customs law as amended up to 30 June 2025.
🎯 Purpose of this summary:
- Understand chapter-wise weightage
- Identify important GST & Customs amendments
- Know ICAI’s practical exam expectations
📊 1️⃣ Chapter-wise Coverage & Expected Weightage
Based on the number of case scenarios, MCQs and computational questions, the following trend emerges:
| Area | Key RTP Coverage | Expected Marks | Importance |
|---|---|---|---|
| Zero-rated Supply & ITC | Exports, LUT, merchant exporter | 12–15 | ⭐⭐⭐ Very High |
| Time & Value of Supply | GTA, RCM, stock transfers | 10–12 | ⭐⭐⭐ Very High |
| Exempt / Schedule III Supplies | Land, securities, interest | 6–8 | ⭐⭐ High |
| Reverse Charge Mechanism | Security services, GTA | 8–10 | ⭐⭐ High |
| Input Tax Credit | Eligibility, blocked credit, imports | 15–18 | ⭐⭐⭐ Very High |
| ISD & Distribution of ITC | Turnover ratio, credit notes | 8–10 | ⭐⭐ High |
| Audit, Interest & Penalty | Sec 65, 50, 74A | 8–10 | ⭐⭐ High |
| Customs Valuation & Duty | FOB, freight cap, IGST | 10–12 | ⭐⭐⭐ Very High |
🔥 Student Alert:
This RTP shows that Indirect Tax is now 100% application-oriented.
Mugging up provisions without understanding will not work.
🆕 2️⃣ Important Amendments & Updates Covered
- 📌 GST & Customs law updated as per Finance Act 2024 and Finance (No. 2) Act 2024
- 📌 Emphasis on Section 74A – penalty even if tax paid before SCN in certain cases
- 📌 Revised understanding of merchant exporter benefits
- 📌 Clarification on tenancy rights being taxable
- 📌 Customs valuation rules – freight cap @ 20% for air imports
- 📌 Job work under Customs concessional duty rules – 1-year limit
🎯 3️⃣ What ICAI Clearly Expects
✅ To score well:
- Apply sections & rules to given facts
- Distinguish exempt, zero-rated & Schedule III supplies
- Compute ITC and net tax liability correctly
- Support answers with legal reasoning
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