applicability of SA

Yes, revised SA 260 & 570 are applicable.

In case if FR, as per RTP "Considering the extensive coverage of the contents covered in this topic,
small simple problems involving conceptual or application issues may be asked in the
examination.
It may be noted that the existing Accounting Standards will continue to be applicable
for November, 2017 examination for all chapters except Chapter 2 as mentioned
above and Chapter 6 on 'Accounting and Reporting of Financial Instruments' which
would be based on Ind AS 32, 107 and 109."

So, in my view questions based on standards would specify whether to answer as per AS or indas, if nothing is mentioned we need to answer as per AS and not IndAS.

thank you so much!

and sir one more thing... in fiscal audit and other places where there is mention of indirect tax... should we write in bracket gst

Dear Aastha, I donot think that's necessary, coz audit under indirect tax could be an excise audit too. The circumstances matter. If its related to GST only then it would make sense to do that. By the way, I'm a student too. Whatever I reply is only my understanding or what I got clarified from my mentors.

OK..thanks