CA Final IDT Amendments May 2026 | Part 1 - GST | Complete Amendment Lecture | CA Devansh Singhal

Описание: CA Final IDT Amendments May 2026 | Part 1 - GST | Complete Amendment Lecture | CA Devansh Singhal

This video covers GST Amendments applicable for CA Final May 2026 attempt with complete conceptual clarity and detailed coverage.

The lecture explains all relevant amendments in a structured and examination-oriented manner, helping CA Final students clearly understand both the technical changes in law and their practical implications.

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📌 VIDEO CHAPTERS

00:09 Introduction
06:40 Supply
30:50 Charge of GST
18:30 Exemptions
01:00:59 Place of Supply
01:09:35 Time of supply
01:39:11 Value of supply
02:05:47 Input Tax Credit
02:21:45 Tax invoices; Credit notes and Debit notes
02:26:40 Accounts and Records; E-way Bill
02:30:33 Electronic Commerce Transactions
02:51:20 Returns
02:52:30 Import-Export under GST
02:55:33 Refunds
02:58:14 Inspection, Search, Seizure and Arrest
02:59:11 Demands and Recovery
03:10:32 Offences and Penalties
03:13:44 Appeals and Revisions
03:22:30 Miscellaneous Provisions

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📚 ABOUT THIS LECTURE

The amendments relevant for the May 2026 attempt have been divided into two parts for systematic coverage and ease of reference:

Part 1 – Goods and Services Tax
Part 2 – Customs and Foreign Trade Policy

This lecture covers Part 1 – Goods and Services Tax, where all the amendments relating to GST relevant for the May 2026 examination have been explained in a clear, structured and conceptual manner.

All amendments made effective from November 1, 2024 to October 31, 2025 (including amendments made through Finance Act (No.2) 2024 and Finance Act 2025) that are applicable for the May 2026 examination as per ICAI study guidelines have been discussed in this lecture.

Students who have studied from material applicable for May 2025, September 2025, January 2026 or May 2026 attempts can use this lecture to comprehensively cover the additional amendments relevant for the May 2026 attempt without revisiting the entire study material.

The lecture is designed to ensure that students develop strong conceptual clarity while studying amendments, which is essential for performing well in CA Final examinations.

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📥 DOWNLOAD AMENDMENT NOTES

https://drive.google.com/file/d/1iEzG...

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CONNECT WITH ME

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https://www.linkedin.com/in/ca-devans...

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https://chat.whatsapp.com/CaIFTVaGOfV...

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ABOUT ME

I am a Chartered Accountant with strong exposure in Indirect Tax advisory and litigation.

I secured 71 marks in CA Final Paper 5: Indirect Tax Laws and 78 marks in CA Final Paper 4: Direct Tax Laws & International Taxation.

My teaching philosophy is simple:

"If you understand the concept, you don’t need to memorize the law."

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