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The Institute of Chartered Accountants of India (ICAI) has issued the official study guidelines for Intermediate Paper 3, Section B: Goods and Services Tax (GST), applicable for the September 2025 examination cycle. The updated guidelines incorporate the latest legislative changes and clarify key exclusions from the syllabus to help students better prepare. Applicability of Law As per the ICAI notification, the provisions of the CGST Act, 2017 and IGST Act, 2017, as amended by the Finance (N
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FAQ :
The ICAI has released official study guidelines for Intermediate Paper 3, Section B: Goods and Services Tax (GST), applicable for the September 2025 examination cycle.
The provisions of the CGST Act, 2017 and IGST Act, 2017, as amended by the Finance (No. 2) Act, 2024, are applicable. Amendments effective up to February 28, 2025, including notifications and circulars, are within the exam scope.
Key exclusions include tax rates for goods and services under CGST/IGST, exemptions for goods, specific place of supply rules for imports/exports and tourists, provisions on changes in tax rate for time of supply, detailed valuation rules (CGST Rules 27-35), and several input tax credit provisions.
Students should rely on the October 2024 edition of the Study Material and the Statutory Update for September 2025, which will include amendments notified up to February 28, 2025.
Yes, ICAI clarified that even if excluded topics appear in other syllabus sections, they are also deemed excluded. For example, since ISD provisions are excluded under ITC, related registration and return filing requirements are also not examinable.
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