PYQs / MTPs / RTPs / MCQs & Case Studies of Goods & Services Tax

This edition of PYQs / MTPs / RTPs / MCQs & Case Studies of Goods & Services Tax, compiled by Jaspreet Singh Johar, Chartered Accountant, is a comprehensive examination-oriented resource designed specifically for CA Intermediate students. Updated for Financial Year 2025–2026 and applicable for the September 2026 and January 2027 examinations, the book provides extensive practice material aligned with the latest ICAI examination pattern and GST provisions.

The publication brings together a carefully structured collection of Previous Year Questions (PYQs), Mock Test Papers (MTPs), Revision Test Papers (RTPs), Multiple Choice Questions (MCQs), and Case Studies, enabling students to strengthen conceptual understanding, improve analytical skills, and develop confidence for examinations. It serves as a practical study companion for mastering Goods and Services Tax through focused practice and application-based learning.

The content covers a broad range of GST topics, including:

• Fundamentals and Framework of Goods and Services Tax
• Supply under GST – Taxable Events and Scope of Supply
• Levy and Collection of GST
• Time of Supply and Value of Supply
• Input Tax Credit Provisions and Restrictions
• Registration Requirements and Procedures
• Tax Invoice, Credit Notes, Debit Notes, and Documentation
• Payment of Tax and Electronic Ledgers
• Returns, Statements, and Compliance Requirements
• Accounts, Records, and Audit Provisions
• Assessment and Demand Procedures
• Refund Mechanisms and Related Provisions
• Inspection, Search, Seizure, and Recovery Proceedings
• Offences, Penalties, and Prosecution Provisions
• GST Case Studies and Practical Problem-Solving Questions
• Examination-Oriented MCQs and Objective-Type Questions
• ICAI PYQs, RTPs, and MTPs for Comprehensive Revision

This edition is particularly suitable for:

• CA Intermediate students preparing for September 2026 and January 2027 examinations
• Students seeking extensive question-bank-based practice for GST
• Candidates aiming to improve problem-solving and case-study analysis skills
• Faculty members and coaching institutes requiring structured GST practice material
• Commerce and taxation learners looking for examination-focused GST resources

Whether used for classroom preparation, self-study, revision, or final examination practice, this edition provides a comprehensive collection of GST questions and case studies designed to enhance understanding, accuracy, and examination performance in Goods and Services Tax.