CA FINAL IDT Handwritten Notes version 3 Changes
by Riddhi
Baghmar
GST
Charge of
Add the following table v15 913
Goods taxable under RCM
Supply of
Goods Supplier Recipient
2 Cashew Nuts not Agriculturist RP
Any
shelled or peeled
2 Bidi wrapper leaves Agriculturist RP
Any
Tender
3 Tobacco leaves Agriculturist RP
Any
3A
Following essential oils
other than those Any URP Any RP
of
citrus fruits namely
Cat
b
of peppermint Mentha piperita
of Other mints
spearmint oil ex menthaspicata
watermint oil ex mentha aquatic
horsemint oil ex mentha sylvestries
Bergament oil ex mentha citrate
Mentha arvensis
4 Silk Yarn Any person who Any RP
manufactures
silk yarn from
raw silk or
silk worm
cocoons for
supply of silk
Yarn
4A Raw Cotton Agriculturist Any RP
5 SG UTILA Lottery
Supply of Lottery
distributor
or
selling
Agent
6 Used vehicles seized CA SG UTILA
and
Any RP
confiscated goods old and excluding
used goods waste and scrap Ministry of
Railways
7 PSLC Priority sector lending Certi Any RP Any RP
See 913 GTA services not
Following amendment made
applicable for exams
by ICAI
Ike
Omit point no 2 Pg 45 Additional RCM entries under
1957 Act
OMIT
F
Place
of supply
see 1218 105 Stike
Pg
off example no 2
see
Following amendment not applicable for exams
f
m
Exemptions
Pg 136 Other points point no 22
Input Tax Credit
Following amendment not applicable for exams
I'm
Pg 154 Clarification for warranty services not
ddd
ddft fr
YES
Pg 172
Change 13 Nov
to 30 Nov
E Bill
way
t ᵈᵈ
if
Demands and Recovery
Following amendment not applicable for exams
Exams
CUSTOMS Importation and Exportation of Goods
Pg 339 Deferred Payment of Duty
version 3
of the handwritten notes is completely
amended for MAY24 CA FINAL Examinations covering
all amendments need to
upto 31 10 2023 No
additional material just make sure to
refer any
incorporate the above points
HAPPY LEARNING
with love
Riddhi
Baghmar
