IDT by CA Siddhesh Valimbe
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This channel is exclusively for the subject of IDT (Indirect Taxes)! We will be covering MCQs, Audio Notes and much more to help you cover IDT Like Never Before! A lot of other support required for your study journey shall also be provided!
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Q: Is ITC available w.r.t the supplies used for making zero rates supplies? Choose the most appropriate option.
Anonymous Quiz
41%
Yes
9%
No
50%
Yes, except the ones which are blocked
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Q: For a non-banking; non-financial company - Interest on loan earned will be a part of denominator (F) but not of numerator (E) for the purpose of Rule 42 Appointment of ITC!
Anonymous Quiz
61%
Valid
39%
Invalid
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Q: Machine purchased for exclusive use of Product A (Exempt), on 24/08/26. W.e.f 2/10/2026, it shall also be used for producing Product B (taxable). Calculate Tie (ineligible credit)? GST paid on machine purchase is Rs. 24,000.
Anonymous Quiz
59%
2,400
25%
1,200
6%
3,600
11%
None of above
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Q: Motor Vehicle with seating capacity of 13 passengers and a driver. ITC available on purchase of such MV?
Anonymous Quiz
73%
Yes
27%
No
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Q: Will Tata Motors get ITC of GST charged on insurance premium paid w.r.t it's Nexon Cars manufactured at factory?
Anonymous Quiz
87%
Yes
13%
No. Blocked Since Nexon is an ineligible MV
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Q: Works Contract Service availed by a software company for it's office construction. Capitalised in books. GST available?
Anonymous Quiz
18%
Yes
82%
No
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Q: Khamani & Co availed cement, paint, iron rods and services of interior designers for construction of a commercial complex for one of its clients. ITC available on inward supplies to Khamani & Co?
Anonymous Quiz
82%
Yes
18%
No, blocked. 17(5)(d)
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Q: Akara Traders is unregistered under GST, since it's entire sale (Product A) is exempt from GST. Turnover is Rs. 3.2 crores. The Exemption has been withdrawn and now it's product is taxable. Akara will apply for GSTIN.
Anonymous Quiz
46%
It can avail ITC of existing inputs only (as on relevant date)
25%
It can avail ITC of existing inputs and input services
24%
It can avail ITC of existing inputs and capital goods
4%
None of above
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Q; Basis of Reversal of ITC on capital goods in case the person opts for composition scheme?
Anonymous Quiz
61%
5% per quarter reduction
31%
Pro rata reduction
6%
Higher of above
2%
Lower of above
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Q: Time limit to file ITC-02 - for transfer of ITC on change in constitution of registered person.
Anonymous Quiz
27%
30 days from appointed date of scheme
44%
30 days from obtaining new registration of the new entity
12%
No time limit
17%
30 days from transfer of assets
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Q: ITC-02 for ITC transfer in case of change in constitution of registered person is possible to be filed only in the states where transferor and transferee both are registered.
Anonymous Quiz
69%
Valid
31%
Invalid
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Q: ITC of Rs. 48,000 availed on moulds and dies. After 2 years, those were sold as scrap at Rs. 15,500. GST is 5%. How much GST to be paid by the registered person pursuant to section 18(6)?
Anonymous Quiz
20%
28,800
52%
775
23%
Nil
4%
48,000
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CA_Final_IDT_Past_Attempts_Compilation_CA_Siddhesh_Valimbe.pdf
6 MB
CA Final IDT - Past Attempts Compilation (CA Siddhesh Valimbe).pdf
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IDT - Past 8 Papers: Analysis.

Uploaded on Drive as well.
42
Difference Between Sec 18(1)(d) and Rule 43: Capital Good

ℹ️ 18(1)(d):

Person is registered.

His supply was exempt.

Some capital good was exclusively used for that supply.

That supply has become taxable now.

ℹ️ Rule 43 (Special Situation 1):

Some capital good was used for exempt output supply.

Now that cap good is also used for taxable supply.
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Guys. Sunoo

Customs Marathon: Already done. 100% coverage with Ques. Don't miss.

Module 3 Revision: Live Rakhe in September? As always.

10 Chapters - One Shot!

Module 1 & 2: May 26 revisions already available hai.. no major changes except amendments, which are already covered.

So let's target Question Answers more? Maybe new MCQs and short questions to test clarity in concepts. We can keep Live Sessions regularly? Bolo ⁉️

And your biggest problem for IDT is it's at the last. You loose touch by end of preparations as you shift to G1 and DT.

Uske lie bhi kuch kar rha hu plan! :)

**
Give your inputs for the above. Then I will plan and announce things with proper written schedule as well !
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7:30 PM. ECO Interlinked Lecture on YT

Invest 25 minutes and cover:

- 9(5)
- TCS
- Registration Link (Sec 22, 23, 24)

Guarantee: You will have no doubt left. 💙
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