ICAI Releases Detailed GST Syllabus Guide for May 2026 CA Inter Exams

The Institute of Chartered Accountants of India (ICAI) has recently issued detailed study guidelines for the May 2026 examination for Intermediate Paper 3B – Goods and Services Tax (GST).

Under this guideline, ICAI explained the applicability of the GST law. Apart from this, it also includes a list of topic-wise exclusions from the syllabus.

ICAI further added an important note that the syllabus includes select provisions of the CGST Act, 2017 and IGST Act, 2017 and not the entire CGST Act, 2017 and IGST Act, 2017. The provisions covered in any topics of the syllabus that are related to or correspond to the topics not covered in the syllabus shall also be excluded.

Under this guideline, ICAI explained which provisions of the GST framework are relevant for the exam so that students focus only on the academically significant portions.

For more information, refer to the official guideline