Hello dosto... Mai aapake sath ek  story share karana chahuga...which is Dynamo of motivation for me...

There was a CA student who was never considered the "topper material."
He was always the quiet one in class. He didn’t score highest in mock tests, often sat in the middle rows, and rarely spoke up. But one thing was consistent — he always showed up...For lectures... For revisions...For practice.
His father would silently drop him off outside the library every single day, waiting in the car till late night. Never asking anything, just waiting — trusting his son’s journey.
But then, just a month before the final exam, his father passed away suddenly.
Everyone thought the boy would break down. He missed a few classes. Missed tests. But on the final day before the exam started — he walked into the classroom with quiet eyes, but an intense fire inside.
His teacher was shocked, “You haven’t come for revision. Are you even ready?”
The student simply replied —
“Sir, papa always dropped me off at the library. He never saw me become anything.
This time, he's watching me from above…
I just want to make sure — he finally sees me clear something in life.”
He wrote the exams like never before — calm, focused, unshaken.
Results came in…
He cleared.
The teacher later asked, “How did you do this?”
And the boy said,
**“Sir, I wasn’t writing answers.
I was showing my father —
‘Dekho papa, aapka beta kuch kar sakta hai.’”
To every CA student preparing right now —
Maybe someone believed in you when no one else did.
Maybe they’re not around today. But their blessings are.
Close your eyes and give it your all —
This is your match. Play like it’s the finals.
Because someone… somewhere… is there who want u to become successful.
And this time,
You’ll make them proud.
Good Night 👍

Day 8
Mr. Priyam, director of Sun Moon Company Private Limited, provided service to the company
for remuneration of ₹ 1,25,000. Briefly answer whether GST is applicable in the below mentioned
independent cases? If yes, who is liable to pay GST?
(i) Mr. Priyam is an independent director of Sun Moon Company Private Limited and not an
employee of the company.
(ii) Mr. Priyam is an executive director, i.e. an employee of Sun Moon Company Private Limited. Out
of total remuneration amounting to ₹ 1,25,000, ₹ 60,000 has been declared as salaries in the books
of Sun Moon Company Private Limited and subjected to TDS under section 192 of the Income-Tax
Act (IT Act). However, ₹ 65,000 has been declared separately other than salaries in the Sun Moon
Company Private Limited's accounts and subjected to TDS under section 194J of the IT Act as
professional services.

Options Below!

Day 9 - And Its ITC day today!

Sigma Consultants, an LLP of finance professionals, provides financial consultancy services. It
made an advance payment of ₹ 1,18,000 (inclusive of IGST @18%) in the month of October to Azuro
Computer Services for developing a software. The software would be used by the LLP to enhance the
precision of the financial advice given by it to various clients. The balance payment is to be made after
the successful test run of the software in the month of December. Sigma Consultants has availed ITC of
IGST of ₹ 18,000 in the month of October.
Do you think Sigma Consultants can avail such ITC? Examine the scenario with reference to the
relevant legal provisions.

Options Below!

Hello CA FINAL Students refer this post

Hello CA Final Students

CAFINAL_IDT_IMP Questions list_Jan 26 (2).pdf

Reuploaded IMP question with New QR code... (Last one had some issue in navigation)
Plz check out this one 👆

Same also updated in CA Final AllinOne link

https://tinyurl.com/finalidtallinone

Hello friends,
wishing each one of you a very happy new year from the heart.
May this year bring new hope, quiet strength, and many moments of happiness into your lives.
May all the effort you put in today turn into success tomorrow,
and may the dreams you carry within you slowly take shape and become real.
Remember, every new year is a fresh opportunity to believe in yourself again,
to rise stronger from past struggles, and to keep moving forward with patience and faith.
My best wishes are always with you, throughout your journey, your hard work, and your dreams.
💥Happy New Year💥

Hello Friends
Aapase ek suggestion chahiye tha...I am planning 1.5 days before exam live Vdo for Jan 26 Exam. Now following options are available
1) LDR revision which is mostly same as I have taken for sep 25 Exam ( as there are no amendments )
2) 2-3 hrs discussion on most expected concept & questions adjustments.
3) something else ( pl suggest)

Pl comment
-Inter Students- first write inter & then comment
-Final Students- first write Final & then comment

Thanks

New Year Special ITC master Questions
Day 11

ABC Co. Ltd. (GST registered) procured in July:
• Electrical transformers used in manufacturing – GST ₹5,20,000
• Trucks for transport of raw material – GST ₹1,00,000
• Raw material – GST ₹2,00,000 (received in August)
• Free confectionery for customers – GST ₹25,000
• Capital goods – GST ₹5,00,000 (invoice missing for ₹70,000)
• GST on employee health insurance – ₹80,000

What is the eligible ITC for July?

Options Below!

Day 12 - Exam Questions - Calculation Based (Challenge Time 4 Mins)

Satya Sai Residents Welfare Association, a registered person under GST has 30 members each
paying ₹ 8,000 as maintenance charges per month for sourcing of goods and services from third
persons for common use of its members.
The Association purchased a water pump for ₹ 59,000 (inclusive of GST of ₹ 9,000) and availed input
services for ₹ 23,600 (inclusive of GST of ₹ 3,600) for common use of its members during February,
20XX.
Compute the total GST payable, if any, by Satya Sai Residents Welfare Association, for February,
20XX. GST rate is 18%. All transactions are intra-State.
There is no opening ITC and all conditions for ITC are fulfilled!

Options Below!

Day 13 - ICAI Fav Area - (Challenge Time 4 Mins)

Briefly examine the taxable value of supply in the following independent cases:


1) Jivan Limited, registered under GST, provided services amounting to ₹ 10,00,000 to a Governmental
Authority by way of sanitation conservancy.
2) Raju Transporters, a registered Goods Transport Agency (GTA) provided service of transportation
of goods to Kukreja & Kukreja Co.-a unregistered partnership firm. Kukreja & Kukreja Co. paid
₹ 8,000 to Raju Transporters as consideration.
3) Amardeep Hospital provided services in Neo natal Intensive Care for 2 days for which ₹ 15,000 are
charged per day from Mr. Chopra for his new born son, Viraat.

Option below!

Hello Doston
as you know Tax syllabus in ca inter is very vast & you statergy for exam is game changer for you.
Then question comes.... how to complete so vast syllabus in 1.5 days
Sharing a simple and clear revision roadmap for the CA Inter GST exam on 10th Jan 26 which is surely helps you.
1.Since amendments are the same as Sept ’25, you can use the same LDR revision recordings.
2.First, complete the small but important topics like e-way bill, invoice, returns, registration, accounts &records etc from the Sept LDR revision before exam may be today or tomorrow (2.5 hrs).
3.Keep the remaining topics for 8th January after the Law paper, when your focus will be sharper.

Very Imp: Our GST Marathon will be after the Law exam and it will cover something very specific and exam-oriented, something that can truly change the game if followed properly.

Stay calm, revise smart, and trust your preparation.

link LDR with time stamp: https://www.youtube.com/live/hdgzHiZTBmM?si=v_FTKFBKhJHAOzqW

Last of the Season - Compute Taxable Value!

Mr. Ravindra, a registered person in Bhopal, Madhya Pradesh has provided the following
information regarding outward transactions made during the month of January 20XX:

1) He was appointed by recognized sports body as a chief selector of hockey team and received ₹
5,00,000 as remuneration.
2) Services of pure labour contract was provided for construction of independent residential unit for ₹
1,80,000.
3) He rented out his warehouse for warehousing of sugarcane and received rental income of ₹ 75,000.
4) Provided services to Municipal Corporation of Bhopal for slum improvement and upgradation for ₹
6,50,000.
5) He has charged consideration of ₹ 1,25,000 against western music dance performance in an event.

You are required to compute the taxable value of supply on which GST is to be paid by Mr. Ravindra
for the month of January 20XX. All the amount stated above are exclusive of GST, wherever
applicable.

Options Below