The Last Mile for CA Final November 2026 Exam | Indirect Tax Laws #tharunraj #cafinal #idtrevision

Must cover concepts in IDT for Nov 26 Exam: (1) Rule 37A - Reversal, reavailment & interest. (2) Rule 31O - RSP valuation; corporate guarantee. (3) Fake invoice - Penalty + prosecution + compounding (4) Section 74A + Sec. 122 penalty overlap. (5) Rule 42 & 43 reversal of ITC $\rightarrow$ 14 Marks Question. (6) Section 16(6) - Timelimit for ITC (+) Revocation of cancellation of registration. (7) Self invoice (+) Time of Supply (+) E-invoice for RCM. (8) Sec. 9(5) ECO Liability (+) TCS u/s 52. (9) Refund of unutilised ITC - Both zero rated & inverted. (10) Additional evidence before Appellate authority / GSTAT. (11) Sec. 129 Penalty (+) pre-deposit for Sec. 129. (12) Job-work (+) ITC 04 (+) E-way bill (+) Verification. (13) Exemptions - Health care (+) Exemptions for transport (+) GTA Services (+) pure labour contract (14) Availment & reversal of ITC in case of Composition Scheme to Normal scheme and Vice versa. (15) Simplified registration (+) Amendment & Cancellation (16) Customs Valuation (+) Rule 10 adjustments (17) Baggage Rules, 2026 (mainly Transfer of residence) (18) Deferred payment of customs duty (19) Customs Exemptions - Goods sent abroad for repairs ; Sec. 22 abatement vs. Sec. 23 remission (20) Customs warehousing - Relevant date (+) Interest Apart from above Exemptions under GST ; RCM for goods ; RCM for services ; place of supply should be covered. 🗒️Students to download notes and raise queries in forum. For more information: 📞 Contact us at: | 📍Nungambakkam: Tharun's Brainery 16/50, Veerabadran street, Nungambakkam, Chennai 600034 📍Anna Nagar: Tharun's Brainery 528, 1st floor, 3rd Ave, NSK Nagar, Anna Nagar, Chennai 600106 📍Ambattur: Plot No. 1, Chakra Velavan Complex, 2nd Floor, Redhills Main Road, Pudur, Ambattur, Chennai - 600053 👨‍💻 Website: 👩‍💻Instagram: 👨‍💻 Telegram Page: #CAFinal #CAFinalNov2026 #CAFinalIndirectTax #IndirectTax #CAFinalIDT #IDTRevision #CAFinalRevision #LastMinuteRevision #Mighty50 #Top50Questions #CAFinalExam #November2026Exams #CAStudents #GSTRevision #CustomsLaw #IDTMarathon #CAFinalPreparation #ICAI #GSTImportantQuestions #ExamOrientedRevision