CA Final Nov Exam 2023 IDT Querry

In paper IDT, I write in my answers "as per the provisions of GST law". Whether marks will be awarded or not. Kindly help
Replies (1)

Hi Rehan,

Yes, you can get marks for writing "as per the provisions of GST law" — but it depends on the context and depth of your answer.

Here's how ICAI generally evaluates this:

✅ Marks may be awarded:

  • If your substance is correct and you apply the law accurately to the case.

  • If the question is application-based (case law/MCQ-style), and you've clearly explained the logic.

  • If the relevant provisions are discussed, even without quoting exact section numbers.

❌ Marks may be reduced:

  • If your answer is vague or lacks detail, relying only on "as per the provisions of GST law" without explaining what the provision actually says.

  • For theory questions or those requiring specific references, this phrase alone is not enough.

  • ICAI prefers if you mention either:

    • The section number (e.g., "as per Section 16 of CGST Act, 2017")

    • OR at least clearly describe the provision (e.g., "Input tax credit can be claimed if goods or services are used in the course or furtherance of business...").


Example

Less effective answer:

As per the provisions of GST law, ITC is allowed.

Better answer:

As per Section 16(1) of the CGST Act, 2017, a registered person is entitled to take credit of input tax charged on any supply of goods or services which are used in the course or furtherance of business.


Tips for Exam:

  • Use “as per GST law” as a supporting line, not a standalone answer.

  • If unsure about section number, at least describe the rule clearly.

  • ICAI rewards application + clarity more than exact wording.


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