The CA Inter GST syllabus for May 2027 is half of Paper 3. It carries 50 marks, and it is the section where a well-prepared student can score close to full marks, because the questions follow the ICAI Study Material closely. This guide sets out what is in the May 2027 syllabus, which version of the law you will be tested on, where to focus, and a 12-week plan to finish the subject with time left for revision. Prefer to learn it on video? See the free CA Inter GST course.
CA Inter Paper 3 at a glance
| Item | What it means for you |
|---|---|
| Paper | Paper 3: Taxation. Section A is Income-tax Law, Section B is Goods and Services Tax (often called Paper 3B) |
| Marks | 100 for the paper: 50 for Income-tax and 50 for GST |
| Duration | 3 hours for the whole paper, both sections together |
| MCQs | 30% of the paper is case-scenario based MCQs, with no negative marking |
| Pass marks | At least 40% in each paper and 50% in aggregate for the group |
Paper 3 is one paper, so there is no separate pass mark for GST. That cuts both ways: strong GST marks can carry a weaker Income-tax section, and weak GST pulls the whole paper down. Since the GST section is shorter and more predictable than Income-tax, it is the safer place to build your score.
Which GST law applies for the May 2027 exam?
This is the question students get wrong most often. You are not tested on whatever changed in the news last week. You are tested on a fixed version of the law, plus a defined set of updates.
- Study Material: the ICAI BoS Study Material for Paper 3B is relevant for the May 2027, September 2027 and January 2028 attempts. It covers the law as amended up to 30 April 2026.
- Statutory Update: for May 2027, ICAI also includes notifications and circulars issued from 1 May 2026 to 31 October 2026. For September 2027 the window runs to 28 February 2027, and for January 2028 to 30 June 2027.
- Finance Act, 2026: amendments it made to the CGST and IGST Acts are examinable only if and from when ICAI announces them for your attempt.
- Study Guidelines: ICAI issues these after the cut-off. They list topics excluded from the exam, so check them before your final revision.
Exam lens
When a provision has changed, write your answer under the law that applies to your attempt: the Study Material plus the Statutory Update for that attempt. If a question is silent on dates, assume the current position as per that material, not a newer change you read about online.
The 15 chapters of CA Inter GST and where to focus
The ICAI Study Material splits GST into two modules: Module 1 has Chapters 1 to 7 (the levy) and Module 2 has Chapters 8 to 15 (credit and compliance).
| # | Chapter | Priority | Why it matters |
|---|---|---|---|
| 1 | GST in India: An Introduction | Medium | Constitutional articles and the GST Council are MCQ favourites |
| 2 | Supply under GST | High | Every computation starts with “is this a supply?” |
| 3 | Charge of GST | High | Reverse charge, e-commerce operators and the composition scheme |
| 4 | Place of Supply | High | Decides CGST + SGST or IGST in almost every question |
| 5 | Exemptions from GST | High | Many entries and many scenario questions |
| 6 | Time of Supply | Medium | Short, date-based questions that are quick to score |
| 7 | Value of Supply | High | The numerical backbone of computation questions |
| 8 | Input Tax Credit | High | The largest chapter: conditions, blocked credits, utilisation |
| 9 | Registration | High | Thresholds, compulsory registration and timelines |
| 10 | Tax Invoice, Credit and Debit Notes | High | Invoice timing, e-invoicing and credit notes |
| 11 | Accounts and Records | Moderate | Short and factual, easy MCQ marks |
| 12 | E-way Bill | Medium | Numbers-driven: ₹50,000, distance and validity |
| 13 | Payment of Tax | Medium | Ledgers, order of set-off and interest |
| 14 | Tax Deduction and Collection at Source | Moderate | Compact chapter with clear rules |
| 15 | Returns | High | Forms, due dates and the QRMP scheme |
The priority column is our teaching view of how often a chapter feeds computation and case-scenario questions. It is not an official ICAI weightage, and no chapter is safe to skip: the MCQs can come from anywhere.
Four of these chapters have a full explainer on this site: supply under section 7 (Chapter 2), the composition scheme under section 10 (Chapter 3), blocked credits under section 17(5) (Chapter 8) and the GST registration limit (Chapter 9).
Learn GST as one transaction, not 15 chapters
The chapters make far more sense when you see them as steps in the life of a single sale:
- Is the seller registered, or required to register? (Chapter 9)
- Is the transaction a supply at all? (Chapter 2)
- Is GST charged, at what rate, and who pays it: forward charge or reverse charge? (Chapter 3)
- Is it exempt? (Chapter 5)
- Is it CGST + SGST or IGST, in which month, and on what value? (Chapters 4, 6 and 7)
- Which invoice and e-way bill are needed? (Chapters 10 and 12)
- How much input tax credit can the buyer and seller use? (Chapter 8)
- How is the balance paid, and in which return is it reported? (Chapters 13 and 15)
From practice
In a manufacturing company, one sales order touches nearly every chapter. The GSTIN printed on the invoice, the tax rate mapped to the item code, the place of supply that decides IGST or CGST + SGST, the e-way bill generated at dispatch and the credit taken on raw material all flow into the monthly GSTR-3B. A GST team’s month-end review asks the same questions, in the same order, as the list above. Study in this order and the chapters connect instead of competing for memory.
A 12-week study plan for CA Inter GST
The plan below assumes about 7 to 8 hours of lectures a week for GST alongside your other subjects. Lecture hours are taken from our free course; set aside roughly the same time again for notes, MCQs and questions.
| Week | What to cover | Lecture hours (approx.) |
|---|---|---|
| 1 | Orientation and Chapter 1: Introduction | 5 |
| 2 | Chapter 2: Supply | 8 |
| 3 | Chapter 3: Charge of GST | 7.5 |
| 4 | Chapter 4: Place of Supply | 6 |
| 5 | Chapter 5: Exemptions | 10 |
| 6 | Chapter 6: Time of Supply and Chapter 7: Value of Supply | 6.5 |
| 7 | Chapter 8: Input Tax Credit | 9 |
| 8 | Computation of GST liability, then revise Module 1 | 2 + revision |
| 9 | Chapter 9: Registration | 8 |
| 10 | Chapter 10: Tax Invoice and Chapter 11: Accounts and Records | 7 |
| 11 | Chapters 12, 13 and 14: E-way Bill, Payment, TDS and TCS | 8 |
| 12 | Chapter 15: Returns and the Statutory Update | 8 |
After week 12, revise in three rounds:
- Round 1: revision notes and concept-check MCQs, one chapter a day.
- Round 2: ICAI RTPs, MTPs and past papers under timed conditions, Section B in about 90 minutes.
- Round 3: the final week, only the questions in your error log, plus thresholds and due dates.
The routine for every chapter
Watch the lecture, answer the concept-check MCQ after each concept, read the study notes the same day, attempt the past-year and expected questions at the end of the chapter, and read the revision notes again within 48 hours. Students who skip the 48-hour revision usually have to relearn the chapter later.
Checklist
Before you start GST for May 2027
All done. You are ready for the next lecture.
Quick check
Why
The Study Material covers amendments up to 30.04.2026. Notifications and circulars from 01.05.2026 to 31.10.2026 come through ICAI’s Statutory Update for May 2027.
Quick check
Why
Paper 3 is a single 100-mark paper (50 Income-tax, 50 GST). 30% of it is case-scenario MCQs, and there is no negative marking.
How to write GST answers that score
- Descriptive questions: state the provision, apply it to the facts, then give a clear conclusion. “Supply under Schedule I, Para 2, so GST is payable” earns more than a paragraph without a conclusion.
- Computation questions: keep working notes numbered and short, with the legal basis next to each adjustment: why an item is excluded, which credit is blocked, which tax head applies.
- Case-scenario MCQs: read the question first, then the scenario. Note the facts that change the answer, such as registered or unregistered, State, date, turnover.
Frequently asked questions
How many chapters are there in CA Inter GST?
Fifteen, split into two modules of the ICAI Study Material: Module 1 has Chapters 1 to 7 (Introduction to Value of Supply) and Module 2 has Chapters 8 to 15 (Input Tax Credit to Returns).
Which amendments apply for the May 2027 exam?
The law as amended up to 30 April 2026 in the Study Material, plus notifications and circulars issued from 1 May 2026 to 31 October 2026 through ICAI’s Statutory Update. Finance Act, 2026 changes to the CGST and IGST Acts apply only if ICAI announces them for the attempt.
How many hours does CA Inter GST need?
Our full course is about 86 hours of lectures. With notes, MCQs and question practice, plan for roughly twice that across 12 weeks, followed by three revision rounds.
Is GST a separate paper in CA Inter?
No. GST is Section B of Paper 3: Taxation. The paper is 100 marks, 50 for Income-tax and 50 for GST, and the pass mark applies to the paper as a whole.
Is GST easier than Income-tax?
Most students find GST more predictable, because the questions stay close to the Study Material and the provisions repeat across chapters. It still needs regular practice, especially Place of Supply, Exemptions and Input Tax Credit.
Related reading
- Supply under GST (Section 7): CA Inter notes
- Blocked credits under section 17(5): full list
- Composition scheme under GST: limits, rates and eligibility
- GST registration limit: ₹10 lakh, ₹20 lakh or ₹40 lakh?
Free for the May 2027 batch
Learn GST the way it is applied at work
CA Inter GST (Paper 3, Section B) by CA Vivek Kumar: short lectures in Hinglish, a concept-check MCQ after every concept, study notes, revision notes and past-paper practice for every chapter.
Note
Based on the ICAI BoS Study Material, Intermediate Paper 3 Section B: Goods and Services Tax, for May 2027, September 2027 and January 2028 (law as amended up to 30.04.2026). Last reviewed 15 October 2026. Always confirm the Statutory Update and Study Guidelines for your attempt on the ICAI BoS portal.
Official sources: ICAI, CBIC GST and the GST Portal.