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CA INTER

A B C ANALYSIS
FOR CA INTER MAY 2022 EXAMS

BASED ON ANALYSIS OF 5 PAST EXAM PAPERS

Category Approach

Category A DIL SE PADHO

Category B DIMAAG SE PADHO

Category C AANKHO SE PADHO YA BAS NIHAAR LO

GOODS AND SERVICES TAX

Chapter name Nov 2019 Exam Nov 2020 Exam Jan 2021 Exam July 2021 Exam Dec 2021 Exam ABC CATEGORY
BASED ON 5
EXAMS
Introduction and - - - - - C
Constitution
Definitions - - - - - C

Goods and services - - - - - C

Supply - Theoretical - Theory cum Case - (B) Supply [Sec. 7]

5 Marks study (A) Composite and
Import of Services 4 Marks Mixed Supply
Composite and Mixed [Sec. 8]
Supply
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Taxable person Case study Case study - Case study Case study A
4 Marks 4 Marks 5 Marks 4 Marks
[Sec 22,23,24] Liable to Registration Liable to Registration Liable to Registration Liable to Registration
or Not or Not or Not or Not
Numerical Case study
5 Marks 5 Marks
Calculation of
Aggregate Turnover

Exemptions - - Numerical Case study Numerical A

6 Marks 4 Marks 6 Marks

Numerical
4 Marks
Along with
Exemption and ITC
Computation Numerical Numerical Numerical Numerical Numerical A
8 Marks 8 Marks 8 Marks 8 Marks 8 Marks
In support with– In support with– In support with– In support with– In support with–
Composite and mixed ITC Booking ITC Booking Composite and mixed ITC Booking
supply (Sec 16,17), (Sec 16,17), supply (Sec 16,17),
ITC Booking ITC Utilisation ITC Utilisation ITC Booking ITC Utilisation
(Sec 16,17), (Section 49), (Section 49), (Sec 16,17), (Section 49),
ITC Utilisation ITC Utilisation RCM
(Section 49), (Section 49), Exemption
Exemption

Numerical Numerical - - -
6 marks 6 marks
Composition scheme Regular scheme

Theoretical
5 Marks
Composition Scheme
RCM - Case study Case study - - A
4 Marks 4 Marks
Copyright
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Invoice - - Case Study - Theoretical B

4 Marks 5 Marks
Ticket of Cinema hall Dynamic QR Code
E- Invoice

Time of supply Numerical - - - Case Study B

4 Marks 4 Marks

Registration - - Theoretical - - C
5 Marks
[Sec 25 to 30]
Suspension of
Registration
OR
Theoretical
5 Marks
Cancellation of
Registration

Input tax credit - - - Numerical - A

6 marks

Manner of payment Theoretical Theoretical - - Case study A

2 Marks 5 Marks 5 Marks
Section 50 interest Restriction on Use of Interest calculation
E Credit Ledger sec 50

Theoretical Theoretical
3 Marks 5 Marks
Items in E-liability Sec 49 order of
Register discharging liability

Filing of Return Theoretical Theoretical Case study Theoretical A

5 Marks 3 Marks 3 Marks 5 Marks
Rectification in Invoice wise or Penalty on Non filing Final Return
Return consolidated details of Return Theoretical
in GSTR1 5 Marks
GST Practitioners
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E-way bill Case study Theoretical Case study - Case study A

5 Marks 3 Marks 3 Marks 2 Marks
Based on Details in Validity Period Validity Period
Part B

Goods and services Tax

A B C
Composite and Mixed supply [section 8] Supply [Section 7 and schedule I, II,III] Introduction and Constitution

Taxable person [Sec 22,23,24] Invoice Definitions

Exemptions Time of Supply Goods and services

Computation / Valuation Registration [Sec 25 to 30]

Reverse charge Mechanism

Input tax credit
Manner of payment
Filing of Return
E-way bill