CA Final IDT paper. With smart planning and focused execution, you can significantly improve your grip over Indirect Tax laws. Here’s a structured strategy to make the most of this extended time:

1. Reassess and Plan the Extended Time Wisely

• Divide your days into three clear phases:
  1. Phase 1 – Revision & Conceptual Clarity (30–40%)
  2. Phase 2 – MCQs, Case Scenarios & Application (30%)
  3. Phase 3 – Mock Tests, RTP/MTP, and Final Brush-Up (30–40%)
• Prepare a chapter-wise timetable keeping in mind your current level of preparation and time available.

2. Prioritize Based on Weightage and Past Trends

Focus on high-scoring and frequently tested topics first. Based on recent ICAI papers and RTPs/MTPs, prioritize:

Goods and Services Tax (GST)

• Supply under GST
• Input Tax Credit
• Time of Supply
• Place of Supply
• Valuation
• Returns
• Job Work
• Exemptions
• E-Way Bill and E-Invoicing

Customs

• Basics of Customs Duty
• Valuation under Customs
• Import/Export Procedures
• Types of Duties
• Baggage Rules, FTP Basics

These areas often cover 70–80 marks of the paper.

3. Conceptual Clarity is Crucial

• Don’t rely only on summaries or notes—go through ICAI Study Material or faculty content for conceptual topics like:
  • Composite vs Mixed Supply
  • Zero-rated vs Exempt Supply
  • Reverse Charge Mechanism
  • Apportionment of ITC & Blocked Credits
  • Anti-Profiteering & Audit under GST

Link provisions with practical examples to remember better.

4. MCQ and Case Scenario Practice

• The 30-mark MCQ section is scoring but tricky. Focus on:
  • ICAI’s MCQ booklet
  • RTP & MTP MCQs
  • Faculty test series / past questions
• For case-based MCQs, practice analyzing:
  • What’s being asked (application vs direct provision)
  • Which sections are applicable
  • Keywords and terminology

5. Solve RTPs, MTPs, and Past Papers Thoroughly

• At least solve the last 3–4 attempts’ RTPs/MTPs
• Especially focus on how case-based and application-oriented questions are structured
• Write at least 2 full-length mock papers in exam conditions
• After solving, analyze mistakes, time issues, and presentation gaps

6. Track Amendments Rigorously

• Go through all amendments applicable for May 2025 (generally up to 31st Oct 2024)
• ICAI RTP and summary of amendments is your go-to source
• Prepare a short summary sheet of important changes (e.g., changes in exemptions, rates, procedures)

7. Smart Presentation Strategy

• Write point-wise answers with clear headings and sub-headings
• If you’re confident, mention section numbers and rule references
• In case study questions, follow a structured format:
  1. Facts
  2. Applicable Law
  3. Analysis
  4. Conclusion
• Underline key terms and tax provisions to highlight your understanding

8. Final 1.5 Days Before Exam

• Avoid starting new topics
• Focus only on:
  • Revision of short notes/summary charts
  • Practicing MCQs and case laws
  • Scanning your mock test mistakes
• Go through your ‘last-minute revision’ file with all key provisions/formulas

9. Bonus Tips for Success

• Use voice notes or sticky notes for volatile provisions
• Group study or peer quizzing can help you retain better
• Teach concepts to yourself or others—it enhances memory
• Don’t skip rest and sleep, especially one day before the paper

Conclusion

The postponement of the IDT paper is a blessing in disguise. With focused revision, regular practice, and time management, you can easily aim for 60+ marks. Stick to ICAI sources, don’t over-study from multiple books, and keep your answers crisp, logical, and law-based.