CA Final IDT amendments for Nov 2026: GST, customs and FTP

The CA Final IDT amendments for Nov 2026 are the GST, customs and FTP notifications and circulars issued between 1 May 2025 and 30 April 2026, on top of the law as amended by the Finance Act, 2025. ICAI lists every one of them in its Statutory Update for November 2026 (PDF) (opens in a new tab). The ones most likely to be asked: fast-track registration under rules 9A and 14A, retail-sale-price valuation for tobacco and pan masala, the new appeal rules, the Customs provisional assessment regulations of 2025 and the Baggage Rules, 2026.

Paper 5 is on Wednesday, 11 November 2026 (timetable): GST for 80 marks, Customs & FTP for 20 (Group II RTP, PDF (opens in a new tab)). Below: each change, what's out of scope, and three RTP questions worked.

CA Final IDT amendments for Nov 2026 at a glance

Source: ICAI's Statutory Update for November 2026 (PDF) (opens in a new tab); notification numbers are in each section below. A dash means no separate effective date is given.

IDT statutory update for Nov 2026: what ICAI says applies

The cut-off is 30 April 2026. ICAI's RTP says every answer follows "GST law as amended by the Finance Act, 2025 including significant notifications and circulars and other legislative amendments made, up to 30th April, 2026", and the same for customs (RTP Paper 5, PDF (opens in a new tab)).

• Study material: the September 2025 edition, Modules 1 to 4, plus the RTP and the Statutory Update for November 2026 (ICAI notice, PDF (opens in a new tab)).
• The PDF: linked from ICAI's Final Amendments/Developments page (opens in a new tab) and icai.org/post/sm-final-paper5 (opens in a new tab).
• Nothing else: the Study Material and this update "shall ALONE be relevant" (Group II RTP, PDF (opens in a new tab)).

GST amendments: registration (rules 9A and 14A)

Two fast routes now exist, both effective 1 November 2025 (Notification No. 18/2025 CT dated 31.10.2025).

• Rule 9A, low-risk applicants: a person applying under rule 8, 12 or 17 whom the portal identifies, on data analysis and risk parameters, is granted registration electronically within 3 working days. It overrides rule 9.
• Rule 14A, small taxpayers: the person applies under rule 8, has output tax on supplies to registered persons (CGST, SGST/UTGST, IGST and cess) of not more than ₹2.5 lakh a month, and opts for and passes Aadhaar authentication. Registration comes within 3 working days, with no site visit.
• Only one rule 14A registration per State/UT per PAN. This overrides rule 11 (separate registration for each place of business).

What to write: the three conditions, each tested on the facts, then the conclusion, as ICAI answers RTP Question 14 (below).

GST amendments: value of supply and ITC

Tobacco and pan masala are now valued on the retail sale price. From 1 February 2026, pan masala (2106 90 20) and tobacco goods of headings 2401 to 2403 and 2404 11 00 / 2404 19 00 are notified under section 15(5) (N. 19/2025 CT (opens in a new tab)). New rule 31D makes their value the retail sale price less tax, where:

Tax = (Retail sale price × applicable tax rate) / (100 + sum of applicable tax rates)

Our illustration, only to show the arithmetic: if a question gives IGST at 18% (a rate ICAI's RTP uses in a GST answer; not the actual rate on these goods), retail sale price ₹1,180 → tax = 1,180 × 18 / 118 = ₹180 → value ₹1,000. Use whatever rate the question gives; ICAI says rates in its questions are hypothetical.

Rule 86B gets an exception for these goods: a registered person other than a manufacturer is exempt from the 99% cap only for rule 31D goods on which the supplier paid tax on the retail sale price (N. 20/2025 CT, from 01.02.2026).

Other value changes:

• Lottery (rule 31A, N. 13/2025 CT): the higher of 100/140 of the face value or of the notified price, from 22.09.2025.
• Post-sale discounts (Circular 251/08/2025-GST, 12.09.2025): no ITC reversal by the recipient on financial or commercial credit notes. A manufacturer's discount to a dealer is consideration only where the manufacturer has an agreement with the end customer; dealer promotion is a taxable service only if the agreement names it with a defined price.
• Section 15(3)(b)(ii): the certificate or undertaking under Circular 212/6/2024 is no longer required (Circular 253/10/2025-GST, 01.10.2025).
• ISD (rule 39(1A)): credit of input services taxed under reverse charge under the IGST Act can also be distributed, from 01.04.2025.

GST amendments: charge, exemptions, returns, refunds, demands, appeals

Section 9(5), from 22.09.2025: an omnibus service supplied through an ECO by a company is taxed on the company, not the ECO. Local delivery through an ECO is added, unless the supplier must register under section 22(1); entry 18 no longer exempts it, and such an ECO is not a GTA.

Rates ICAI lists (N. 15/2025 CT(R)): GTA opting for ITC moves from 12% to 18%; renting of passenger motor vehicles with fuel included, with full ITC, also from 12% to 18%. The 5% options without ITC stay. Note that ICAI's Study Guidelines exclude the rate of tax for goods and services as a topic, except composition rates.

New exemptions (36C to 36E): life and health insurance where the insured is not a group (an individual, or an individual and family), and their reinsurance.

Returns: registered persons with aggregate turnover up to ₹2 crore are exempt from the annual return from FY 2024-25 onwards (N. 15/2025 CT).

Refunds: under substituted rule 91(2), the proper officer sanctions provisional refund on the system's risk evaluation within 7 days of acknowledgement (N. 13/2025 CT). Under section 54(6), no provisional refund on zero-rated supplies for anyone not Aadhaar-authenticated under rule 10B, or for suppliers of areca nuts, pan masala, tobacco or essential oils (N. 14/2025 CT).

Demands and penalties (Circular 254/11/2025-GST): for section 74A notices and penalty-only notices under section 122, a Superintendent handles up to ₹10 lakh CGST (₹20 lakh IGST or combined), a Deputy/Assistant Commissioner up to ₹1 crore (₹2 crore), and an Additional/Joint Commissioner above that. A notice with both CGST and IGST goes by the combined amount; penalties are left out of the 74A count.

Appeals: new rule 110A lets a single Member hear an appeal up to ₹50 lakh with no question of law. Appeals are filed electronically in APL-05 (APL-07 for the department).

Customs and FTP amendments for Nov 2026

Provisional assessment, Regulations 2025 (N. 55/2025 Cus (NT), from 12.09.2025):

Baggage Rules, 2026 (from 02.02.2026):

• General free allowance (not for infants): ₹75,000 for a resident, tourist of Indian origin or foreigner with a non-tourist visa; ₹25,000 for a tourist of foreign origin; both only when arriving other than by land. By land, only used personal effects are duty free.
• One new laptop or notepad free for a passenger aged 18 or above, other than crew.
• Jewellery: 40 grams (female) or 20 grams (others), only for a resident or tourist of Indian origin who lived abroad more than one year.
• Never in the allowance (Annexure-I): firearms, cartridges over 50, cigarettes over 100 sticks, cigars over 25, tobacco over 125 g, liquor over 2 litres, gold or silver other than ornaments, television.
• Duty: 35% on the excess; firearms and cartridges over 50 at 70% under heading 9803.

Past ICAI answers used the 2016 figures; our CA Final IDT chapter-wise weightage shows which papers to rework.

Deferred payment of duty: from 01.03.2026, duty on a bill of entry returned in any month other than March is due by the 1st of the next month; in March, by 31 March (N. 13/2026 Cus (NT)). From 01.04.2026, Eligible Manufacturer Importers join AEO (Tier-Two/Three) and Authorised Public Undertakings, up to 31 March 2028 (N. 12/2026 Cus (NT)).

FTP: RoDTEP for DTA, AA holders, EOUs and SEZ units was extended to 31.03.2026, then to 30.09.2026.

What's not applicable for CA Final IDT Nov 2026

ICAI says these were not in force by 30.04.2026, so they are out:

• Finance Act, 2023 amendments to section 65 of the Customs Act and new section 65A;
• Finance (No. 2) Act, 2019 amendments to sections 2(4), 95 and 102 to 106 of the CGST Act, and new sections 101A, 101B and 101C.

The Study Guidelines (Group II RTP, PDF (opens in a new tab), pages 98–100) also exclude: rates of tax for goods and services (composition rates are in), exemptions for goods, value where Kerala Flood Cess applies, how ITC is worked out and reversed for real estate projects, reversal of additional customs duty credit on gold dore bar, and transitional provisions.

Worked questions: three amendments from the RTP

RTP Q14(b), rule 14A. Kavya Industries has two verticals in one State under one PAN, each within the ₹2.5 lakh B2B limit. Can she get two rule 14A registrations? No. Rule 14A allows a single registration per State/UT against the same PAN, whatever the business lines. (In Q14(a), Mohit's ₹2.30 lakh is within the limit, so he is eligible.)

RTP Q18, deferred duty. Bills of entry returned on 10 April and 20 April: both due 1 May. Returned on 8 March and 25 March: both due 31 March.

RTP Q20, Baggage Rules, 2026. Mrs. Subhadra, a resident aged 36, returns after 6 months in China:

The trap: giving her the 40-gram jewellery allowance. Check the stay first. More IDT questions by type are in CA Final IDT important questions; the full RTP is on our CA Final RTP page.

How to revise IDT amendments before 11 November

1. One sheet: the at-a-glance table plus the provisional assessment timeline.
2. Write RTP Questions 14, 18, 19 and 20 by hand, then check ICAI's answers.
3. Rework past baggage answers with the 2026 allowances.
4. Expect them inside cases: 30 marks are case-based MCQs (CA Final exam pattern).
5. Keep proportion: GST computation and ITC still carry the most marks (IDT preparation strategy).

Method: how to revise amendments for CA exams. Paper 1: CA Final FR amendments for Nov 2026.

Frequently asked questions

What is the cut-off date for CA Final IDT amendments for Nov 2026?

30 April 2026. Amendments, notifications and circulars that became effective up to 30.04.2026, with the law as amended by the Finance Act, 2025, apply (Statutory Update, PDF (opens in a new tab)).

Is there a CA Final IDT statutory update for Nov 2026?

Yes. ICAI's Statutory Update for November 2026 covers GST, customs and FTP changes from 1 May 2025 to 30 April 2026. The PDF is linked from ICAI's Final Amendments/Developments page (opens in a new tab).

Are the CA Final IDT amendments for May 2026 the same as Nov 2026?

Go by ICAI's November 2026 documents: they set the 30 April 2026 cut-off and the list above. Cut-offs for every level and attempt are in what's applicable for your CA attempt.

What is the duty-free baggage allowance for CA Final Nov 2026?

₹75,000 for a resident, tourist of Indian origin or foreigner with a non-tourist visa, and ₹25,000 for a tourist of foreign origin, arriving other than by land, under the Baggage Rules, 2026.

Practise the amendments in a full IDT paper

Our CA Final IDT mock tests are 3 full-syllabus papers with brand-new questions on ICAI's latest pattern, and every amendment applicable for November 2026 is tested. Write by hand, scan your answer sheet into one PDF and upload it; your checked copy gives the reason for every mark cut, with the correct line to write. Before you buy, you can read preview pages of the first mock on the plan page.

For every paper and level, see our CA test series and CA mock tests.