# Commercial's PYQs / MTPs / RTPs / MCQs & Case Studies of Goods & Services Tax by Jaspreet Singh Johar

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.

## Details

- **Price:** 0.0 INR
- **Vendor:** Commercial Law Publication
- **Tags:** CA Inter New Syllabus Books, Commerce Books

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> Updated: 2026-10-24