CA FINAL INDIRECT TAX LAWS TEST SERIES - SEPT 2025 EXAMS
Quarter Half portion Full
portion Tests Tests portion Test
Introduction to GST
Supply under GST
Test 1: (13/07/25) Exemptions under GST 50 Marks
Charge under CGST (RCM, ECO)
Charge under IGST
Place of supply
Time of Supply
Value of Supply
Test 2: (20/07/25) 50 Marks
Input Tax Credit
Composition Scheme
Registration under GST
Remaining portions in GST - Payment Process
Returns
Tax invoice
Offences & Penalties
Assessment & Audit
Test 3: (27/07/25) 50 Marks
Demand & Recovery
Refunds
Advance Ruling
Appeals
Miscellaneous Provisions including Accounts records, E-way Bill
Test 4: (02/08/25) Customs & FTP 50 Marks
Test 5: (07/08/25) Test 1 & Test - 2 portion 100 Marks
Test 6: (12/08/25) Test 3 & Test - 4 portion 100 Marks
Test 7: (17/08/25) Entire portion 100 Marks
• Follow the study plan and write the Test series.
• All tests are self evaluated.
• Total 4 Revisions before main exam.
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STUDY PLAN FOR INDIRECT TAX LAWS - SEPT 25 EXAM
RESOURCES REQUIRED:
AMENDMENTS PDF ICAI RESOURCES
SOLVED WORK
THAT’S IT BOOK REVISION VIDEOS (+) VIDEOS FOR (MCQ BOOKLET
BOOK
SEPT 25 ETC.,)
TIME
DATE DAY PORTION TO BE COVERED STANDARD TIME REMARKS
TAKEN
08/07/2025 TUESDAY INTRO & SUPPLY 3 HRS
09/07/2025 WEDNESDAY EXEMPTIONS 4 HRS
10/07/2025 THURSDAY RCM 4 HRS
ECO & CHARGE UNDER
11/07/2025 FRIDAY 3 HRS
IGST
12/07/2025 SATURDAY - -
2.5 HRS
13/07/2025 SUNDAY TEST - 1 (1 HRS REVISION
+ 1.5 HRS TEST)
14/07/2025 MONDAY PLACE OF SUPPLY 3 HRS
15/07/2025 TUESDAY TIME OF SUPPLY 2 HRS
16/07/2025 WEDNESDAY VALUE OF SUPPLY 3 HRS
17/07/2025 THURSDAY INPUT TAX CREDIT 5 HRS
COMPOSITION SCHEME &
18/07/2025 FRIDAY 4 HRS
REGISTRATION
19/07/2025 SATURDAY - -
2.5 HRS
20/07/2025 SUNDAY TEST - 2 (1 HRS REVISION
+ 1.5 HRS TEST)
TAX INVOICE & PAYMENT
21/07/2025 MONDAY PROCESS (INCL. TDS & 3 HRS
TCS)
RETURNS, ASSESSMENT,
22/07/2025 TUESDAY 4 HRS
& REFUNDS
23/07/2025 WEDNESDAY OFFENCES & PENALTIES 4 HRS
DEMAND & RECOVERY (+)
24/07/2025 THURSDAY 4 HRS
APPEALS
25/07/2025 FRIDAY OTHER TOPICS IN GST 4 HRS
26/07/2025 SATURDAY - -
2.5 HRS
27/07/2025 SUNDAY TEST - 3 (1 HRS REVISION
+ 1.5 HRS TEST)
TAXABLE EVENT & TYPES
28/07/2025 MONDAY 3 HRS
OF CUSTOMS DUTIES
VALUATION UNDER
29/07/2025 TUESDAY 4 HRS
CUSTOMS (+) BAGGAGE
EXEMPTIONS,
30/07/2025 WEDNESDAY WAREHOUSING REFUND 3 HRS
IN CUSTOMS
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STANDARD
DATE DAY PORTION TO BE COVERED TIME TAKEN REMARKS
TIME
PROCEDURES UNDER
31/08/2025 THURSDAY 4 HRS
CUSTOMS (+) FTP
01/08/2025 FRIDAY - -
2.5 HRS
02/08/2025 SATURDAY TEST - 4 (1 HRS REVISION
+ 1.5 HRS TEST)
INTRO, SUPPLY ,
03/08/2025 SUNDAY EXEMPTIONS 4 HRS
(2ND REVISION)
RCM, ECO, IGST
04/08/2025 MONDAY 3 HRS
(2ND REVISION)
PLACE OF SUPPLY,
TIME OF SUPPLY &
05/08/2025 TUESDAY 4 HRS
VALUE OF SUPPLY
(2ND REVISION)
ITC, COMPOSITION
06/08/2025 WEDNESDAY SCHEME & REGISTRATION 4 HRS
(2ND REVISION)
07/08/2025 THURSDAY TEST - 5 3 HRS
PAYMENT PROCESS,
08/08/2025 FRIDAY RETURNS, ACCOUNTS 3 HRS
(2ND REVISION)
OFFENCES, DEMAND &
09/08/2025 SATURDAY RECOVERY 4 HRS
(2ND REVISION)
ALL OTHER TOPICS
10/08/2025 SUNDAY 3 HRS
(2ND REVISION)
CUSTOMS & FTP
11/08/2025 MONDAY 4 HRS
(2ND REVISION)
12/08/2025 TUESDAY TEST - 6 3 HRS
TEST - 1 PORTION
13/08/2025 WEDNESDAY 4 HRS
(3RD REVISION)
TEST - 2 PORTION
14/08/2025 THURSDAY 4 HRS
(3RD REVISION)
TEST - 3 PORTION
15/08/2025 FRIDAY 4 HRS
(3RD REVISION)
TEST - 4 PORTION
16/08/2025 SATURDAY 4 HRS
(3RD REVISION)
17/08/2025 SUNDAY TEST - 7 3 HRS
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4th REVISION � BEFORE EXAM - 1.5 DAYS REVISION PLAN
10/09/25 11/09/25 12/09/25
07.00 PM TO 11.00 PM 07.00 AM TO 01.00 PM 07.00 AM TO 11.00 AM
• TIME LIMITS SUMMARY
FULL THAT’S IT BOOK REVISION • MONETARY LIMITS
SUMMARY
MIGHTY 50 - Q & A
• CUSTOMS CASE LAWS
(+) AMENDMENTS 04.00 PM TO 11.00 PM
SUMMARY
• INTEREST COMPUTATION
REVISE AS MANY Q&A FROM SWB SUMMARY
FAQ’S
1. How to access test series?
Visit www.brainerytestseries.com and enroll for the test series.
2. Can I write test later as per different schedule?
You can write any time but the question papers for appropriate portion will be released on
Scheduled dates.
3. When the suggested answers are made available?
Made available the next day after test date.
4. Should I purchase new books?
If you are having May 25/Nov 25 books, use the same, as some amendments of Sept 25 (marked
as Nov 25) is given in the book and for all applicable amendments check downloads in
www.tharunraj.com
5. Is there any revision batch for Sept 25?
In Tharun’s brainery Youtube channel there is a playlist, where you can find the chapterwise
revision videos and you can use the same and w.r. to amendments, the new revision videos will be
updated accordingly.
Thank You
Visit: www.tharunraj.com Contact: 9150938938/9150939939
