Nov 2026 · Subscription
10 examinable amendments across Direct Tax, IDT, Financial Reporting and Accounts — consolidated, dated, and tagged with exam relevance so nothing slips through on the Nov 2026 attempt.
A set of CGST/IGST rate notifications revised GST rates on specified goods and services. The applicable rates as on the cut-off date for Nov 2026 must be used in all computation answers.
Exam relevance
High — rate accuracy is keyword-scored by ICAI. Using a superseded rate loses the computation mark even if the method is correct.
Conditions for availing ITC under section 16, including the time limit and the supplier-compliance linkage (GSTR-2B based availment), have been amended. The eligibility test for blocked credits under section 17(5) was also clarified.
Exam relevance
High — ITC eligibility is a recurring 5-8 mark question. Examiners look for the exact statutory condition and the section reference.
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