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The GST portion of CA Intermediate Paper 3 – Taxation is divided into three main sections. The syllabus covers the following important topics:
This section carries 0%–5% weightage.
This is the most extensive part of the CA Inter GST syllabus, covering around 50%–80% of the total weightage.
This section has a weightage of around 20%–45%.
Students should begin by understanding the GST framework, its constitutional provisions, and how the CGST and IGST laws are applied.
Supply is one of the key areas of the syllabus. Students should have a clear understanding of composite and mixed supplies, reverse charge, exemptions, and the composition levy.
They should also practise questions related to:
The final section covers registration and other important compliance-related topics. Students should focus on tax invoices, credit and debit notes, e-way bills, maintenance of accounts and records, payment of tax, and GST returns.
The section-wise weightage for the GST portion is given below:
Section I: GST Laws – 0%–5%
This section covers the basic introduction to GST laws along with the relevant constitutional provisions.
Section II: Levy and Collection of CGST and IGST – 50%–80%
This is the main section and includes topics such as supply, classification, place of supply, time of supply, value of supply, input tax credit, and calculation of GST liability.
Section III: Registration and Compliance – 20%–45%
This section deals with registration, tax invoices, credit and debit notes, e-way bills, accounts and records, payment of tax, and GST returns.The Institute may allow a variation of up to ±5% in the prescribed weightage for each section.
As Section II carries the highest weightage, students should devote more preparation time to the topics covered in this section. Some of the key areas to focus on include:
Students preparing for CA Inter GST 2026-27 can refer to the syllabus PDF for the complete list of chapters and topics prescribed by ICAI. The official GST study material includes key areas such as supply, levy of GST, place and time of supply, value of supply, input tax credit, registration, invoices, e-way bills, payment of tax, and GST returns.
A simple way to approach the preparation can be divided into three stages:
Stage 1 – Build Your Concepts: Go through each topic carefully and understand the relevant provisions before moving ahead.
Stage 2 – Practise Questions: Once a topic is completed, solve practical questions to strengthen your understanding and application.
Stage 3 – Revise Regularly: Before the examination, revise important provisions, key concepts, and questions that you have practised multiple times.
It is also useful to prepare short revision notes for provisions and concepts that are difficult to remember.
The CA Inter GST syllabus 2026-27 covers the major provisions of Goods and Services Tax, starting from the basics of GST and supply and extending to input tax credit, GST liability, registration, and returns. Section II has the highest specified weightage, so topics such as supply, classification, place of supply, time of supply, value of supply, and ITC deserve particular attention during preparation.
A balanced approach involving concept clarity, practical question practice, regular revision, and keeping up with applicable amendments can help students prepare for the GST portion of CA Intermediate Paper 3.
CA Vipul Dhall is a first-attempt Chartered Accountant and All India Rank 43 in CA Finals, B.Com graduate from Hindu College, University of Delhi, he brings valuable corporate experience from PwC and Bharti Airtel, blending practical industry insights with a strong passion for teaching. With 6+ years of teaching experience, his mission is to inspire students to believe that the CA dream is achievable with the right guidance and discipline.
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