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GST Applicability In CA CMA CS | Changes in Tax Syllabus | SuperProfs

Get the details about GST Applicability in CMA CS CA – Changes in Tax Syllabus. The Goods and Services Tax Bill or GST Bill proposes a national Value-added Tax to be implemented in India from 1 April 2017. We got so many queries regarding Applicability of GST in CA CMA CS Exams. Here, SuperProfs Team is exclusively providing clarification regarding Applicability of GST in Tax subject in CA CMA CS exams.

GST applicability

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GST to spur overhaul of CA, CS, and CMA course syllabus

The implementation of the goods and services tax (GST) bill will call for major changes in the CA, CS and CMA syllabus.

GST shall replace following Acts.

  • Service Tax
  • Excise Act
  • Central Sales Tax Act
  • Value Added Tax

In place of 4 Acts, one Act will be introduced which is GST. Govt. has notified 1-4-2017 as the date of implementation of GST.

We expect GST to be implemented in CA, CS and CMA exam for following attempts assuming the rule of 6 months gap between implementation and month prior to exam month.


GST Applicability in CA CMA CS – Changes in Tax Syllabus

CA – April to October: 7 months gap

CS / CMA – April to November: 8 months gap.

Therefore GST will not be implemented in May 2017 / June 2017 exam.

Let us see the predict the proposed syllabus after implementation of GST.

Old Syllabus (IDT) New Syllabus (GST)
  • Service Tax
  • Excise Act
  • Central Sales Tax Act
  • Value Added Tax
  • Customs Act 1962
  • GST
  • Customs Act 1962


Course Subject Old Syllabus New Syllabus
CA IPCC Taxation IDT (50 Marks) GST (40 Marks)
CA Final Indirect Tax IDT (100 Marks) GST (100 Marks)
CS Executive Tax Laws and Practice IDT (30 Marks) GST (30 Marks)
CS Professional Advanced Tax Laws and Practice IDT (70 Marks) GST (70 Marks)
CMA Inter Indirect Tax IDT (100 Marks) GST (100 Marks)
CMA Final Indirect Tax IDT (50 Marks) GST (100 Marks)


Plan and Strategy to clear CA, CS, and CMA exam

CA, CS or CMA are lengthy courses rather than tough course. To prepare these courses you need to learn, study and memorize almost 5000 pages of information. Out of these 5000 pages, 400 pages data shall be asked in the exam. Now you know it becomes challenging.

I stress you to memorize these pages. All the concepts have reasons. You need to understand that reasons. When you understand that reasons it means that you have understood the concept. Now the next step is to memorize. Memorising means to put the information from temporary memory to permanent memory in such a way that you are able to answer any question relating to that topic in a correct way.

Depending upon your capacity you can memorize one page or more than one page in a single day. Sometimes it is difficult to memorize even one paragraph. For this, it is always better to make your own notes. Notes might carry charts and tables which shall help you collate data for easy understanding and memorizing.

When you listen you understand, but when you write, your understanding the concept and chances of easy memorizing exceeds much to fold.

You can also try to memorize by reading it aloud. When you read it aloud you concentrate more on the readings.

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When you are listening lectures keep a separate copy where you write every small point. Professors often make the story, charts, and tables to make you understand the concept. This story can easily be memorized. You again write that charts and tables so that both works of listening and memorizing happens simultaneously.

Most of the students feel that by seeing the questions and its solution you have understood that practical solution but the reality is this that at the time of exam you may not be able to solve it. Therefore for practical questions do solve it in black and white, it will improve your presentation skill also.

Always carry a pocket diary where you can make routine. Your diary should reflect target goals to be achieved and how much you achieve each day. This will help you realize whether your target is achievable or not.

One thing is sure to believe in yourself and everything is achievable.


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How To Prepare For CA Final Strategic Financial Management

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