IDT REVISION SEQUENCE (ABC ANALYSIS) (MAY 2023) – CA MAYANK TRIVEDI

IDT REVISION SEQUENCE (ABC Analysis)

S.NO. CHAPTER Self- Video Link
Study
Time
Allocation
(Hrs)
1 Time of Supply 1 Click here
2 Payment of Tax 0.5 Click here
Focus
• Manner of Utilization
• Section 50 – Interest
3 Value of Supply 4 Click here
Focus
• Subsidy
• Rule 27, 28, 29
• Buying & Selling Of 2nd Hand Goods
• Life Insurance
• Purchase And Sale Of Foreign Currency
4 Registration 3 Click here
Focus
• Section 22
• Section 24
• Cancellation of Registration
• Revocation of Cancellation
5 Composition Scheme 1.5 Click here
6 Reverse charge Mechanism 2 Click here
Focus
• GTA
• Renting of Motor Vehicles
• Others (Point no. 8 in our book)
• Section 9(5)
6 Place of Supply 3 Click here
7 Refund under GST 3 Click here
Focus
• Inverted Duty Structure
• Interest on Refund
Zero Rated Supply
8 Offences And Penalties 2 Click here
Focus
• Section 122
• Section 126
• Section 129
• Section 130
• Section 132
• Section 138
9 Advance Ruling - watch my video - Sufficient 0.5 Click here

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IDT REVISION SEQUENCE (ABC ANALYSIS) (MAY 2023) – CA MAYANK TRIVEDI

10 Demand and Recovery - watch my video - 2 Click here

Sufficient
12 Input Tax Credit - Most Important but do in this 5 Click here
sequence only
13 E-way bill + QRMP - watch my video - Sufficient 1.5 Click here
14 TDS, TCS - watch my video - Sufficient 1.5 Click here
15 Assessment And Audit - watch my video - 1 Click here
Sufficient
16 Exemptions under GST - - watch my video - 3.5 Click here
Sufficient

Custom
17 Valuation ‐ Custom 3 Click here
Focus
• Ex-factory
• Rule 7 & 8
• Relevant Date (Point 4 in our Book)
18 Drawback ‐ Custom - watch my video & Notes – 3 Click here
Sufficient
19 Baggage, Stores & Post 1 Click here
Focus
• Rule 3,4 & 5
20 Warehousing - watch my video & Notes – 1.5 Click here
Sufficient
Focus
• Point 5
• Point 6,7 & 8
• Point 10
21 Introduction & Levy of Customs Duty 0.5 Click here
22 Importation & Exportation - watch my video - 1 Click here
Sufficient
23 Refund‐ Custom 0.5 Click here
24 GST In India 0.5 Click here
25 Supply Under GST 1 Click here
26 Returns GST - Do only amendment part 2 -

Chapters which can be taken at Risk

27 Concession under Custom 1 Click here
Focus
• Section 20
• Section 22
• Section 23
28 Types of Duty and Classification of Goods in 0.5 Click here
Tariff
Focus
• Safeguard Duty
• CVD on Subsidised Article

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IDT REVISION SEQUENCE (ABC ANALYSIS) (MAY 2023) – CA MAYANK TRIVEDI

29 Appeal & Revision 1.5 Click here

30 Tax Invoice, Debit and Credit Notes 0.5 -
31 Accounts And Records 0.5 -
32 Inspection, Search, Seizure Arrest 0.5 -
33 Liability To Pay In Certain Cases 0.5 -
Total hours 55

Warning
• You need to Study entire syllabus to score good marks, Focus Area only
indicate that portion of syllabus which you need to learn by heart.
• You can change the time allocation as per your individual strategy
• Keep calm, stay hydrated and be positive, Don’t Panic

Revision Video of IDT is Available for Free on YouTube Channel: CA Mayank Trivedi

Get Connected With us – Scan the QR

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DT REVISION SEQUENCE (ABC ANALYSIS) (MAY 2023) – CA MAYANK TRIVEDI

DT REVISION SEQUENCE (ABC Analysis)

S.NO. CHAPTER Self- Click here
Study
Time
Allocation
Hrs
1 TRANSFER PRICING 2 Click here
Focus
• Section 92A
• Section 92C
• Section 94A – NJA
• Primary & Secondary Adjustment
• Section 94B
• Section 92CC
2 DTAA (INCLUDING DEDUCTION 80C,80CCC, 1.5 Click here
80D,80G,80QQB, 80TTA, 80TTB)
Focus
• Solving Questions
3 EQUALISATION LEVY 0.5 Click here
4 Virtual Digital Asset (VDA) & ULIP Amendment Click here
5 CHARITABLE TRUST – Very Important 2 Click here
6 TDS & TCS 2 Click here
7 MAT 1.5 Click here
8 FIRM + AMT + 10AA + CO. OP SOCIETY (1 Question for 2 Click here
Co.op)
9 SLUM SALE, 9(B) & 45(4) 0.5 Click here
10 GAAR 0.5 Click here
11 ADVANCE RULING 0.5 Click here
12 ICDS + BASIC 1 Click here
13 SETOFF, CLUBBING, ADV TAX, DEDUCTION(OTHER) 1.5 Click here
14 BUS TRUST etc, LIQ, POLITICAL, BUYBACK, IFOS 2 Click here
15 Residential Status 1 Click here
Focus
• Section 6(1)
• POEM
16 Scope of Income 1 Click here
Focus
• Section 9
17 NR Taxation 2 Click here
18 ASSESSMENT PROCEDURE 1 2 Click here
19 ASSESSMENT PROCEDURE 2 2 Click here

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DT REVISION SEQUENCE (ABC ANALYSIS) (MAY 2023) – CA MAYANK TRIVEDI

20 CAPITAL GAIN - Click here

21 PGBP - Click here
22 All Other Chapters in sequence as per your preference - -

Warning
• You need to Study entire syllabus to score good marks, Focus Area only
indicate that portion of syllabus which you need to learn by heart.
• You can change the time allocation as per your individual strategy
• Keep calm, stay hydrated and be positive, Don’t Panic

Revision Video of DT is Available for Free on YouTube Channel: CA Mayank Trivedi

Get Connected With us – Scan the QR

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