CA Final IDT mock test: a 3-mock plan before 11 Nov 2026
A CA Final IDT mock test should be a full 100-mark Paper 5 on ICAI's current pattern: 30 marks of case-based MCQs, a compulsory GST computation, four of five optional questions each ending in a customs or FTP part, and law as it stands on 30 April 2026. Write ICAI's two free MTPs first, then about three more full mocks, each checked, before IDT on Wednesday, 11 November 2026.
That gives you about five weeks. IDT sits two days after DT, so its mocks have to fit around DT and IBS.
The IDT paper your mock should copy
Your mock is only useful if it looks like the real Paper 5. From ICAI's exam schedule (PDF) (opens in a new tab), the Guidance Notes for Final, November 2026 (PDF) (opens in a new tab) and ICAI's recent IDT papers:
| Indirect Tax Laws (Paper 5) | |
|---|---|
| Date and time | Wednesday, 11 November 2026, 2 to 5 PM; 15 minutes' reading time from 1:45 PM |
| Part I | 23 MCQs, 16 of 1 mark and 7 of 2 marks, 30 marks, mostly under case scenarios (ICAI's Nov 2026 Mock Test Papers; May 2026 had 15 of 2 marks) |
| Part II | 70 marks: Question 1 compulsory, then any four of the other five, 14 marks each |
| Split | GST 80 marks, customs and FTP 20 marks |
| Negative marking | None for wrong MCQ answers |
What a CA Final IDT mock test should test
A good IDT mock tests the four things ICAI has set in every recent paper, under time. In ICAI's last four IDT papers (May 2025 to May 2026), as counted in our CA Final IDT chapter-wise weightage:
- Q1 is a long GST computation. It asks for the net GST payable in cash across a list of transactions: exports, exempt items, reverse charge, blocked credits. It is compulsory and worth 14 marks.
- Every optional question ends in a 4-mark customs or FTP part. You can't skip customs by choosing questions.
- Theory parts come with a section to cite: appeals and pre-deposit, offences and penalties, advance ruling, demands.
- MCQs sit under case scenarios of a page or more, so they eat time.
So check any IDT mock, ours or anyone's, against this list:
| A good IDT mock has | Why it matters |
|---|---|
| A full GST computation as the compulsory question | It is the biggest single block of marks you can't avoid |
| A customs or FTP part in each optional question | It trains you to write 20 customs marks whichever questions you pick |
| Case-scenario MCQs, not one-line ones | The real MCQs take about 45 minutes, not 15 |
| Law up to 30 April 2026, including the Baggage Rules, 2026 | Old figures in an answer lose marks |
| Answers with sections and working notes | You learn the line the examiner looks for |
Amendments your IDT mock must cover for November 2026
IDT for November 2026 is GST and customs as amended by the Finance Act, 2025, with notifications and circulars up to 30 April 2026. ICAI states this in its RTP for November 2026, Paper 5 (PDF) (opens in a new tab), and the RTP adds that rates used in questions are hypothetical.
| What | For November 2026 |
|---|---|
| Study material | September 2025 edition, plus the RTP and the Statutory Update for November 2026 (ICAI notice, PDF (opens in a new tab)) |
| Statutory Update | GST, customs and FTP notifications and circulars from 1 May 2025 to 30 April 2026 (PDF (opens in a new tab)) |
| Not applicable | Finance Act, 2023 changes to section 65 of the Customs Act and new section 65A; Finance (No. 2) Act, 2019 changes to CGST sections 2(4), 95 and 102 to 106, and new sections 101A to 101C |
| Rework old answers | Baggage: the Baggage Rules, 2026 replaced the 2016 rules from 2 February 2026 |
If a mock's baggage answer still uses the 2016 allowances, it is out of date. Past ICAI answers from 2025 and January 2026 used the old figures, so rework them before you rely on them. How to revise this quickly is in how to revise amendments for CA exams. Every GST, customs and FTP change for this attempt, with worked RTP questions, is in CA Final IDT amendments for Nov 2026.
CA Final IDT mock test paper: ICAI's free ones first
ICAI's free IDT papers are the best start: two MTPs for November 2026, the RTP and past papers with suggested answers.
| Free ICAI paper | What it is | How to use it |
|---|---|---|
| MTP Series I (19 Sep) and Series II (3 Oct) | Two full IDT papers for this attempt, with answer keys | Write both in 3 hours at 2 PM, by hand, before opening the key |
| RTP, November 2026 | Questions with answers, not a timed paper | Solve them; read its first pages for what applies |
| Past papers with suggested answers | Real IDT papers from recent attempts | Write one in full time; check baggage against the 2026 rules |
| Model Test Paper book (Group II) | 6 IDT papers, labelled for May and November 2025 | Good for speed; recheck any answer that depends on an amendment |
ICAI uploaded each MTP answer key within 48 hours of the paper (MTP announcement, PDF (opens in a new tab)), and asks you to self-assess against it. Find them on our free pages for CA Final MTPs, RTPs and past year question papers. The full list of ICAI's free papers is in free CA Final mock test papers.
How to write a CA Final indirect tax mock test in 3 hours
Give the MCQs about 45 minutes, Q1 about 30, the first three optional questions about 25 each and the fourth about 20, and keep 10 minutes to check. Three hours for 100 marks is 1.8 minutes a mark, so a 4-mark customs part is worth about 7 minutes. This clock is our suggestion; test it in your mocks.
| Clock | Block | IDT-specific tip |
|---|---|---|
| 1:45 to 2:00 | Reading time | Read Q1, then choose four of Q2 to Q6 by their GST parts: the customs part comes with every question anyway |
| 2:00 to 2:45 | 23 MCQs | Mark the OMR as you go; no blanks, there is no negative marking |
| 2:45 to 3:15 | Q1, GST computation | Statement of tax payable first, a reason against every line, then the ITC and cash figure |
| 3:15 to 3:40 | 1st optional question | GST parts, then the 4-mark customs part in about 7 minutes |
| 3:40 to 4:05 | 2nd optional question | Same |
| 4:05 to 4:30 | 3rd optional question | Same |
| 4:30 to 4:50 | 4th optional question | Write it short rather than skip a part |
| 4:50 to 5:00 | Check | Every computation ends in a final figure; every conclusion has its section |
The general version for all six papers is in how to attempt a CA Final paper in 3 hours.
Where IDT marks are lost in a mock
Most IDT marks are lost on missing legal reasons and small computation slips, not on chapters you never studied. ICAI's examiners said this about the May 2026 IDT paper (Final Group II suggested answers, PDF (opens in a new tab)):
- Q1: extended warranty not identified as a composite supply; blocked and admissible ITC mixed up; and "Many examinees also did not substantiate their answers with appropriate legal reasoning."
- Q3(c): the wrong relevant date for warehoused goods.
Turn those into a checklist for every mock you write:
| Where | The mistake | The fix |
|---|---|---|
| Section and rule | A conclusion with no provision behind it | One line per answer: section, then the facts, then the conclusion |
| ITC | Blocked credit claimed, or common credit not reversed | Write "blocked under section 17(5)" or "allowed" against every input line |
| Value and supply | Missing a composite supply, or a value addition | Name the supply type before you compute the tax |
| Customs valuation | Wrong date for the exchange rate or the duty rate | Exchange rate on the bill of entry date; duty rate on the later of bill of entry and entry inward |
| Customs dates | Wrong relevant date for warehoused goods | Write the relevant date before the rate |
| Baggage | 2016 allowances in the answer | Use the Baggage Rules, 2026 |
A mini-example from ICAI's own paper: in September 2025 Q2(b), a machine from Japan had its bill of entry filed when duty was 10% and entry inward came when it was 15%. ICAI's answer converts yen at the bill of entry date's rate but charges duty at 15%, the later date's rate. Mix up the two dates and you lose marks even if every addition is right. The full working is in our IDT weightage post.
A 3-mock IDT schedule before 11 November
Write one full IDT mock a week for three weeks, and no new full paper in the last week. Our suggested schedule, for Group II on 9, 11 and 13 November:
| Week | IDT mock | Around it |
|---|---|---|
| 5 to 11 Oct | ICAI MTPs, if not yet written | Rework old baggage answers to the 2026 rules |
| 12 to 18 Oct | Mock 1, from 2 PM, by hand | Next day: read the checked copy, start an error log |
| 19 to 25 Oct | Mock 2 | Compare the reasons for marks cut with mock 1 |
| 26 Oct to 1 Nov | Mock 3 | Fix the top two reasons from your error log |
| 2 to 10 Nov | No new full IDT paper | 15 MCQs a day, the Statutory Update, and your error log; on 10 November, notes only |
If you're writing both groups, Group I runs from 2 to 6 November, so keep IDT's last week to short revision.
Keep the error log to one line per mark lost, tagged by area (Q1, ITC, customs, theory) and reason (concept, wrong figure, no section, time). If "no section" shows up twice running, fix that before a new chapter.
How to judge a CA Final IDT test series
Judge an IDT test series by the papers and the checking, not by the number of tests. Four questions to ask:
- Is each paper a full 100-mark Paper 5 on the current pattern, with a compulsory GST computation and customs in the optional questions?
- Is it written for November 2026 law, up to 30 April 2026, with the Baggage Rules, 2026?
- Does the checked copy give a reason for every mark cut, with the correct line to write, not just a total?
- How fast does it come back? A copy that returns after your next mock is too late to change anything.
Frequently asked questions
How many IDT mock tests should I write before CA Final?
ICAI has no rule. ICAI's two MTPs plus about three full mocks, each checked and followed up, fit into the five weeks before 11 November. One mock you go through properly teaches more than two you only score.
Is there a CA Final IDT mock test paper for November 2026 from ICAI?
Yes. ICAI's MTP Series I (19 September) and Series II (3 October) each had a Paper 5, with answer keys on the BoS portals. They're linked from our CA Final MTP page.
Which amendments apply to CA Final IDT in November 2026?
GST and customs as amended by the Finance Act, 2025, with notifications and circulars up to 30 April 2026, plus the Statutory Update for November 2026. The Baggage Rules, 2026 apply.
Can I skip customs in a CA Final indirect tax mock test?
No. In ICAI's recent papers every optional question ended in a 4-mark customs or FTP part, so practise customs in every mock.
Practise IDT with checked mock tests
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, brand-new questions, every chapter covered across the mocks and every amendment applicable for November 2026 tested. You write by hand and upload one PDF. Your checked copy comes back within 24 hours: every line checked on 50+ parameters, ICAI-style step-wise marks and the reason for every mark cut with the correct line to write. Detailed suggested answers give the provisions, working notes and MCQ reasoning.
It's priced to be affordable: the CA Final Group II mock tests give you 9 papers (DT, IDT and IBS) for ₹429, every one checked. You can read preview pages of the first mock before you buy. See all our CA test series and CA mock tests on the home page.