Ramesh Soni Classes
CA CS CMA Final IDT - Important Questions list
Applicable for Nov/Dec 24 exams
Important Questions from GST
Question No Question No
Chapters to be covered
(Version X) (Version XI)
Supply 4, 5 ,7 ,13, 16, 20, 22, 26, 29, 31 4, 5, 7, 14, 22, 28, 29, 32, 34
Nature of Supply 1 1
Charge of GST 7, 14, 16, 18 7, 15, 17
Composition levy 3, 6, 7, 10, 15, 16 6, 7, 10, 15, 16, 17
Registration 3, 7, 13, 14, 15, 17, 19, 26, 27, 29 3, 7, 11, 12, 14, 15, 17, 25, 28
Exemptions from GST 1, 5, 7, 15, 17, 22, 24, 26, 29, 32, 1, 5, 10, 12, 13, 15, 20, 21, 23,
34, 35, 37 25, 28, 29, 30, 36, 38
5, 7, 14, 20, 21, 24, 25, 28, 30, 32, 1, 3, 9, 10, 17, 19, 20, 23, 24,
Value of Supply
34, 37, 42, 43 26, 27, 29, 31, 34, 36
Tax Invoice, Credit and 3, 7, 8, 9, 13, 14, 17 2, 3, 7, 12, 13, 16
Debit Notes
Accounts and Records 5, 6, 7, 8, 9, 13, 14, 15 2, 5, 7, 8, 11, 12
E-way bill 4, 5, 6, 9, 10, 11 5, 6, 7, 10, 11, 12, 13
6, 11, 15, 17, 21, 22, 28, 35, 38, 1, 5, 11, 14, 16, 21, 27, 32, 33,
Time of Supply
40, 41 38, 39, 40, 41
1, 5, 8, 9, 12, 13, 20, 28, 33, 36, 7, 9, 11, 17, 19, 26, 32, 35, 38,
Input Tax Credit
39, 41, 42, 45, 48 39, 40, 41, 42, 43, 44, 47, 48
Job work 7, 10, 11, 12 4, 7, 10, 11
Input service 1, 6 1, 6
distributor
Payment of Tax 3, 5, 7, 10, 11, 13, 16, 18 3, 6, 10, 11, 14, 15, 17
TDS and TCS 1, 2, 5, 10, 13 2, 3, 6 (From TDS chapter)
E Commerce - 1, 7, 12, 13
Transactions
Returns 1, 4, 7, 11, 12, 13, 14, 20, 22, 23 1, 4, 7, 11, 12, 14, 19, 20, 21
Advance Ruling 1, 3, 10 1, 3, 8, 9
Assessment 3, 5, 6, 10 3, 5, 6, 8, 10
Audit 1, 6, 7, 8 1, 4, 5
Inspection, Search, 1, 5, 6, 7, 9, 11, 12 1, 5, 6, 7, 9, 12, 13, 14
Seizure & Arrest
1, 2, 4, 7, 9, 14, 15, 18, 20, 21, 1, 6, 7, 8, 15, 16, 18, 21, 22,
Demands and Recovery
22, 23, 24 23, 24, 25
Appeals and Revision 4, 9, 10, 11, 12, 13, 17, 21, 22, 23 4, 8, 9, 12, 13, 15, 18, 21, 24
Liability to Pay in 1, 2, 3, 4, 5, 6, 8, 9, 12 3, 4, 5, 6, 10, 13
Certain Cases
1, 2, 6, 10, 12, 14, 16, 18, 21, 24 1, 2, 6, 10, 12, 14, 16, 18, 21,
Offences and Penalties
22
2, 7, 12, 16, 24, 27, 28, 30, 32, 34, 2, 10, 13, 14, 19, 25, 27, 28,
Place of Supply
35 29, 30, 31, 32, 36, 37
Import under GST 2, 4 2, 3, 4
Export under GST 5, 6, 7 5, 6, 7
Refunds 7, 8, 9, 10, 11 7, 9, 11, 12, 13
Miscellaneous 3, 4, 6, 8, 9, 12 3, 5, 6, 9, 10, 11, 12
Provisions
Computation of GST 4, 5, 7, 13, 14, 15, 16, 17, 19, 20 5, 7, 13, 14, 16, 18, 19, 20, 23,
liability 24
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Important questions Customs & FTP
Question No Question No
Chapters to be covered
(Version X) (Version XI)
Levy and Exemption from 1, 2, 8, 10, 12, 13, 21, 23, 24, 27, 1, 2, 8, 10, 12, 13, 21, 23, 24,
Custom duty 28, 29, 32, 33, 34 27, 28, 29, 32, 33, 34
Importation, Exportation 2, 3, 4, 5, 6, 7, 8, 13, 14 2, 3, 4, 5, 6, 7, 8, 13, 14
and Transportation of
goods
Classification of Goods 2, 5, 6, 8, 9, 12, 13, 14, 16 2, 5, 6, 8, 9, 12, 13, 14, 16
1, 2, 3 , 4, 5, 8, 18, 21, 26, 33, 35, 3 , 4, 5, 6, 11, 13, 15, 22, 28,
Valuation under Customs 36, 39, 40, 42, 47, 49, 54, 55, 57, 36, 39, 44, 51, 52, 57, 60, 65,
58, 59, 66, 70, 74, 78 69, 73, 80
Types of Duties 1, 7, 8, 9, 11, 14, 15, 17, 20 1, 2, 5, 9, 10, 13, 15, 19, 22
Baggage, 1, 2, 9, 12, 18, 19, 21 1, 2, 3, 6, 11, 13, 19, 20, 22
Post or Courier & Stores
Assessment and Audit 2, 4, 5, 6, 7, 9, 12 2, 5, 6, 9, 12
Duty Drawback 2, 3, 4, 7, 9, 14, 18, 20, 21, 22, 2, 3, 4, 7, 9, 14, 18, 20, 21,
24, 28, 30, 32 22, 24, 28, 30, 32
Refund 4, 7, 9, 10, 14, 16, 17 1, 3, 5, 7, 9, 10
Warehousing 4, 7, 8, 9 1, 4, 6, 7, 8, 12
Customs (Import of 1, 2 1, 2
Goods at Concessional
Rate of Duty/ for
Specified End Use) Rules,
2022
Foreign Trade Policy 4, 5, 7, 8, 10, 11, 16, 17, 18, 21, 3, 8, 9, 13, 14, 16, 19, 24, 25,
26, 27, 28, 30 26, 29
CA Ramesh Soni | 93536 19482 | www.rameshsoni.com
Additionally, all students must solve suggested answers for May 24 and RTP Nov 24.
All the best for your Exams.
IDT - 3 Days / 1.5 Days Chapter Wise Time Allotment Revision Plan
- By CA Akshansh Garg
Chapter Name 3 Days Plan 1.5 Days Plan
Basics + Supply 1.5 hrs 1 hr
Exemption 3 hrs 1.5 hrs
Time of Supply 30 mins 20 mins
Place of Supply 2 hrs 1 hr
Registration 1.5 hrs 30 mins
RCM 1.5 hrs 45 mins
Composition Scheme 1 hr 30 mins
Input Tax Credit (ITC) & VoS 4 hrs 2.5 hrs
Tax Invoice 1.5 hrs 45 mins
Refund under GST 2 hrs 1 hr
Demand & Recovery 30 mins 20 mins
Appeals & Revision; Insp. Search 1 hr 30 mins
Assessment & Audit 45 mins 25 mins
E-Way Bill; Accounts & Records 1 hr 30 mins
Payment of Tax; TDS/TCS 1.5 hrs 45 mins
Penalty; QRMP (Returns) 1 hr 30 mins
Job Work & Misc. Prov. 45 mins 30 mins
Liability under certain cases 30 mins 15 mins
Advance Ruling 20 mins 10 mins
Customs – Valuation 2.5 hrs 1.5 hrs
Customs – Baggage 45 mins 20 mins
Customs – Drawback 45 mins 20 mins
Customs – Warehousing 30 mins 10 mins
Types of Duty 30 mins 10 mins
Remaining Customs Chps 1.5 hrs 30 mins
FTP 2023 1.5 hrs 30 mins
Total 34 hrs 17.5 hrs
