CA Final Nov 2026 IDT important questions: 10 repeat types
CA Final IDT important questions for November 2026 are ten question types ICAI keeps setting: the Q1 GST computation, customs valuation, baggage, penalties, appeals, demand time limits, place and time of supply, advance ruling, short customs and FTP parts, and 4-mark GST theory. Each was set in ICAI's last four IDT papers, most in all four. Below: where ICAI set each, what wins the marks, and the trap.
IDT is on Wednesday, 11 November 2026 (full timetable). For marks by chapter, see our CA Final IDT chapter-wise weightage and ABC analysis.
Where these IDT important questions come from
Every reference is from ICAI's suggested answers for Paper 5: May 2025 (PDF) (opens in a new tab), September 2025 (PDF) (opens in a new tab), January 2026 (PDF) (opens in a new tab) and May 2026 (PDF) (opens in a new tab).
ICAI's RTP for November 2026, Paper 5 (PDF) (opens in a new tab) follows the law up to 30 April 2026, this attempt's cut-off. The grouping into types is ours.
CA Final IDT important questions: the 10 types at a glance
| # | Question type | Where ICAI set it | Marks |
|---|---|---|---|
| 1 | GST computation: net liability payable in cash | Q1 in all four papers; RTP Q13 | 14 in each paper |
| 2 | Customs valuation | Q2's customs part in all four papers | 4 each |
| 3 | Baggage | May 2025, Sep 2025, Jan 2026 Q4(c); May 2026 MCQ; RTP Q20 | 4; 2 |
| 4 | Penalties: fake invoices, e-commerce, section 129 | May 2025 Q5(a); Sep 2025 Q5(a); Jan 2026 Q5(a); May 2026 Q5(a) | 5 each |
| 5 | Appeals: pre-deposit and additional evidence | May 2025 Q5(b); Jan 2026 Q5(b); Sep 2025 Q6(a); May 2026 Q5(b) | 5; 5; 6; – |
| 6 | Demands: section 74A time limits | Sep 2025 Q5(b) | 5 |
| 7 | Place and time of supply | May 2025 Q3(a), Q3(b); May 2026 Q3(a) | 5 each |
| 8 | Advance ruling | May 2025 Q6(a); Jan 2026 Q6(a); RTP Q15 | 6; 6 |
| 9 | Short customs and FTP parts | Q3 to Q6 customs parts in every paper | Mostly 4 |
| 10 | 4-mark GST theory | Q6(b) in every paper | 4 each |
1. The Q1 GST computation: 14 compulsory marks
Q1 has been a GST computation, net GST payable in cash for a month, in all four papers. May 2026's was a car dealer:
| Line in the question | ICAI's treatment |
|---|---|
| Electric car sold with extended warranty at purchase | Composite supply; the car is the principal supply, so the car's 5% applies to the warranty too |
| Extended warranty bought a month after the car | A separate supply of service at 18% |
| Used demo car sold for ₹12,00,000, bought for ₹11,70,000 | Tax only on the margin of ₹30,000; refurbishment isn't deducted |
| Repossessed car, bought by the borrower for ₹7,00,000 | Purchase price reduced by 5% per quarter (8 quarters) to ₹4,20,000; value ₹80,000 |
| Director's personal guarantee to the bank, no consideration | Open market value nil, so no tax |
| Holding company's shares given to staff as RSUs | Not a supply (securities), but its ₹12 lakh commission is taxable under reverse charge: ₹2,16,000 IGST, paid in cash |
| 5 cars bought: 3 for demo, 2 for staff transport | ITC on the 3 demo cars allowed; ITC on the 2 staff cars blocked |
ICAI's answer: ₹8,48,500 CGST, ₹13,04,500 SGST and ₹2,16,000 IGST payable in cash.
What wins marks: one line per transaction with its legal reason, which the question demanded, then ITC set-off: IGST credit against IGST first, then CGST.
The trap: paying reverse charge tax out of ITC. It isn't output tax, so ICAI pays it in cash. RTP Q13 is one more computation to practise.
2. Customs valuation: Q2's last part, every time
All four papers ended Q2 with a 4-mark customs valuation. May 2026 Q2(c) gave a machine imported by air, with loading charges, a fee for the right to reproduce it in India, erection charges at the Indian airport, materials the buyer supplied, and freight and insurance "not ascertainable".
What wins marks: FOB, additions, freight, insurance, CIF, exchange rate, assessable value. ICAI added the buyer-supplied materials, took air freight at 20% of FOB and insurance at 1.125% of FOB, and left out the reproduction right and the erection charges.
The trap: adding loading charges twice. They sit inside the 20% air freight cap. The exchange-rate and duty-rate dates trap is worked through in our IDT weightage post.
3. Baggage: asked every time, and the rules changed
Baggage was Q4(c) for 4 marks in May 2025, September 2025 and January 2026, and an MCQ in May 2026. All used the Baggage Rules, 2016. In September 2025, ICAI taxed a 17-year-old tourist's laptop: the laptop allowance is for passengers of 18 or above.
For November 2026, practise with the Baggage Rules, 2026. ICAI's RTP Q20: an Indian resident back after 6 months in China.
| Item | RTP answer |
|---|---|
| Used personal effects | Nil |
| Laptop (passenger 18 or above) | Nil |
| Jewellery | ₹2,75,000; no jewellery allowance, as she wasn't abroad more than 1 year |
| Music system | ₹50,000 |
| Less: general free allowance | ₹75,000 |
| Dutiable value; duty at 35% | ₹2,50,000; ₹87,500 |
The trap: using the old ₹50,000 and ₹15,000 allowances from past answers.
4. Penalties: fake invoices, e-commerce and section 129
Q5(a) was a penalty question in all four papers, for 5 marks.
- Fake invoices came twice. May 2026 Q5(a): Balram avails ₹60 lakh ITC on a fake invoice and passes ₹70 lakh on through his own. ICAI's answer: two penalties, the higher of ₹10,000 or ₹60 lakh, and the higher of ₹10,000 or ₹70 lakh, plus cancellation of registration. May 2025 Q5(a) added prosecution and the abettor's penalty.
- E-commerce: January 2026 Q5(a). An unregistered seller sold through an operator; seller and operator each owed ₹2,70,000, and the CFO who skipped a summons up to ₹25,000 each under CGST and SGST.
- Goods in transit: September 2025 Q5(a), section 129 detention.
The trap: in May 2026, compounding for Rajaram. Tax under ₹1 crore means no prosecution, so nothing to compound, and this offence can't be compounded anyway.
5. Appeals: pre-deposit and additional evidence
Appeals came up in every paper.
- Pre-deposit: May 2025 Q5(b), an appeal against a revisional order, and January 2026 Q5(b), an IGST demand of ₹410 crore. Before the Appellate Authority, 10% of disputed tax is ₹41 crore, capped at ₹40 crore; ICAI applied the same 10% and ₹40 crore cap before the Tribunal. In September 2025 Q5(a), the pre-deposit against a section 129(3) penalty was 25% of the penalty.
- Additional evidence: September 2025 Q6(a) (6 marks, rule 112) and May 2026 Q5(b).
The trap: May 2026 Q5(b) split it. Bank statements the representative forgot can't go before the Tribunal; the supplier's certificate, missed because the supplier was in hospital, can, with reasons recorded.
6. Demands: section 74A time limits
September 2025 Q5(b), 5 marks: tax short-paid by mistake in the January 2025 return; annual return due 31 December 2025.
What wins marks, from ICAI's answer:
- Show cause notice: within 42 months of the annual return's due date, so by 30 June 2029
- Order: within 12 months of the notice, extendable by up to 6 months
The trap: part (iii) asked what changes if the short payment was a wilful misstatement. Under section 74A, ICAI's answer is nothing: the same time limits apply.
7. Place and time of supply
May 2025 Q3 had both, 5 marks each. Q3(a):
| Case | Place of supply |
|---|---|
| Laptop ordered by an unregistered buyer in Surat, delivered to his sister in Mumbai | Mumbai: delivery address beats billing address |
| Grooming and fitness services at the client's home | Where performed: Delhi |
| Interior decoration for properties in Dehradun and Italy | Dehradun: the location in the taxable territory |
| Machine assembled at a Bhopal plant | Bhopal: place of assembly |
Q3(b) was time of supply on spectrum allocation: tax under reverse charge by the telecom operator, and for an upfront payment, when it is paid or due, whichever is earlier. May 2026 Q3(a) was time of supply again.
The trap: using the B2B rule for an unregistered buyer.
8. Advance ruling
May 2025 Q6(a) and January 2026 Q6(a), 6 marks each, and RTP Q15. May 2025 asked the powers and procedure of the AAR and AAAR. January 2026 gave an unregistered company wanting rulings on classification and place of supply, with five doubts.
What wins marks: the questions a ruling can be sought on, and who is bound; RTP Q15 adds what can't be asked.
The trap: January 2026's doubt (i). A ruling can't be sought on place of supply, but can on classification. Being unregistered doesn't stop it applying.
9. Short customs and FTP parts
Every optional question ends with a short customs or FTP part, mostly 4 marks, so you write four whatever you pick:
- End use: May 2025 Q3(c), differential duty plus interest when capital goods were cleared after use
- Provisional assessment: May 2026 Q4(c) interest on final re-assessment; RTP Q19 on the 2025 regulations' time limits
- Refund: September 2025 Q5(c), section 26A conditions for returning defective goods
- FTP: Denied Entity List (September 2025 Q6(c)), EPCG exporters and capital goods (May 2026 Q5(c)), double weightage for One Star Export House (May 2026 Q6(c))
The trap: skipping FTP; May 2026 set two FTP parts, Q5(c) and Q6(c).
10. IDT important topics for 4-mark theory
Q6(b) was GST theory from assessment or audit in every paper, often with an either/or:
- May 2025: best judgement assessment of non-filers (section 62) or special audit (section 66)
- September 2025: section 160 grounds or commencement of audit (section 65)
- January 2026: deemed documents or release of confiscated goods (section 130)
- May 2026: provisional assessment under section 60, the reasons and the time limits
Write points, each with its section and time limit.
How to practise them
- One type a day, oldest paper to newest, then the RTP question on it.
- A Q1 computation every second day, with a reason against every line.
- Amendments: rework past answers to the law as at 30 April 2026 (revising amendments for CA exams).
- Legal reason, then figure: ICAI's examiners' comments mark down answers with no provision; see step marking.
ICAI's papers are on our CA Final past year question papers and CA Final RTP pages.
Important questions for other CA Final papers
- CA Final FR important questions: the Ind AS questions ICAI keeps setting
- CA Final AFM important questions: forex, options, valuation and portfolio questions
- CA Final Audit important questions: the SA case studies and professional ethics questions that repeat
- CA Final DT important questions: computations and international tax questions that repeat
- CA Final IBS important questions: what the case-study paper keeps asking
Frequently asked questions
What are the IDT important questions for Nov 2026?
The ten types above: GST computation, customs valuation, baggage, penalties, appeals, section 74A time limits, place and time of supply, advance ruling, customs and FTP parts, and theory.
Does ICAI repeat IDT questions?
Not word for word, but the types repeat, often in the same slot: Q1 a computation, Q2 ending in customs valuation, Q5(a) a penalty.
Which IDT questions change because of amendments?
Baggage most of all: the Baggage Rules, 2026 replaced the 2016 rules, so past answers use old allowances. The full list of GST, customs and FTP changes for this attempt is in CA Final IDT amendments for Nov 2026.
Is the RTP enough for IDT?
No. The RTP has 20 questions; the last four papers had 60 MCQs and 24 descriptive questions. Use it as one more question per type.
Put the ten types into one paper
Our CA Final IDT mock tests are full-syllabus papers on ICAI's latest pattern: 30% MCQs and 70% descriptive, 100 marks in 3 hours, every chapter covered with more weight on the most-asked, and every amendment applicable for November 2026 tested.
You write by hand and upload one PDF. Your checked copy comes back within 24 hours, with ICAI-style step-wise marks and the reason for every mark cut, plus detailed suggested answers with provisions and working notes. You can read preview pages of the first mock before you buy. For a dated mock schedule to 11 November, see our CA Final IDT mock test guide, and for every subject, our CA test series and CA mock tests.