CA Final Regional Offices, Exam, Centers And Weightage Of Marks

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Have you applied for CA final course? Want to submit application form to the regional offices of ICAI? Searching for CA final regional offices? If your answers to these questions are yes,then this post suits you. Here in this article we are providing complete details of CA Final registration offices exam centers and weightage of marks for each paper.

CA Final is the 3rd stage of the CA course. The final course is divided into 2 groups and each group has 4 papers. Each paper has many sections. Each paper is conducted for 100 marks and the weightage of marks is different for different courses. By knowing the weightage of marks one can easily pass the final exam of CA course.

Important Links for CA Final Students
Notification, Exam Dates, Results
Registration, Regional Offices
Books, Syllabus
Question Papers
Revision Test Papers
Study Materials, Preparation Books
Course Details, All Other CA Final Posts 

CA final is the last stage of CA course. The students have to apply for the exam online and after completing filling of application for, they should submit the application form along with some attested documents to the regional offices. So, students are in a search for ICAI regional offices. There are 5 regional offices for ICAI based on the regions.

CA Final Regional Offices

The students should apply for CA final exam through online on official website of ICAI. After completion of applying online the student should take the print out of the application form and should submit it to the regional offices of ICAI along with the required documents. Get here info on regional offices of ICAI. The CA Final Regional Offices are mentioned below.

Gujarat, Maharashtra, Goa and Union Territories of Daman & Diu and Dadra & Nagar HaveliWestern India Regional Council of The Institute of Chartered Accountants of India ICAI BHAWAN, 27, Cuffe Parade, Colaba, Mumbai – 400 005, Phone: 022 -39893989 Fax: 022-39802953 ICAI Tower, C-40, G Block, Opp. MCA Ground, Beside Standard Chartered Bank, Bandra Kurla Complex, Bandra (East), Mumbai – 400 051 E-mail: [email protected] Rajasthan Vidyarthi GRUH, Lallubhai Park, Andheri West, Mumbai – 400 058
Andhra Pradesh, Telangana, Kerala, Karnataka , Tamil Nadu and the Union Territories of Pondicherry and Lakshadweep IslandsSouthern India Regional Council of The Institute of Chartered Accountants of India ICAI BHAWAN, 122, M.G. Road, Post Box No. 3314, Nungambakkam, Chennai – 600 034 Phone: 044-39893989 Fax: 044-30210355 E-mail: [email protected]
Assam, Meghalaya, Nagaland, Odisha, West Bengal, Manipur, Tripura, Sikkim, Arunachal Pradesh, Mizoram, Andaman -Nicobar IslandsEastern India Regional Council of The Institute of Chartered Accountants of India ICAI BHAWAN, 7, Anandilal Poddar Sarani (Russell Street), Kolkata – 700 071 Phone: 033-39893989, Fax: 033-30211145 E-mail: [email protected]
Uttar Pradesh, Bihar, Madhya Pradesh, Rajasthan, Uttarakhand, Chhattisgarh and JharkhandCentral India Regional Council of The Institute of Chartered Accountants of India ICAI BHAWAN, Post Box No. 314, 16/77 B, Civil Lines, Behind Reserve Bank of India, Kanpur – 208 001 Phone: 0512-3989398, Fax: 0512-3011173 E-mail: [email protected]
Delhi, Haryana, Himachal Pradesh, Jammu & Kashmir, Punjab and Union Territory of ChandigarhNorthern India Regional Council of The Institute of Chartered Accountants of India ICAI BHAWAN, 52-54, Institutional Area, Vishwas Nagar, Shahdara, Near, Karkardooma Courts, Delhi – 110 032 Phone: 011-39893990, 30210601, Fax: 011- 30210680 E-mail: [email protected]

Final Course Exam Centers

The ICAi board conducts CA final exams in offline mode. The 8 papers of final course are descriptive type and each paper is conducted for 100 marks. The CA final exam is conducted across India in many cities. There are many exam centers for final exam in India and outside India. The students can select exam center on their choice at the time of applying for the exam. The exam centers for CA final course are mentioned below.

AgraAhmedabadAhmednagarAjmer
AkolaAlappuzhaAligarhAllahabad
AlwarAmbalaAmravatiAmritsar
AnandAnantapurAsansolAurangabad
BadlapurBanswaraBareillyBathinda
BeawarBelgaumBellaryBengaluru
BerhamporeBhagalpurBharatpurBharuch
BhavnagarBhilwaraBhiwandiBhiwani
BhopalBhubaneswarBhujBikaner
BilaspurBundiBurhanpurChandigardh
ChandrapurChennaiChhindwaraChittorgarh
ChuruCoimbatoreCuttackDehradun
DelhiDhanbadDhuleDurg
DurgapurEluruErnakulamErode
FaridabadFatehabadFirozabadGandhidham
GandhinagarGhaziabadGondiaGorakhpur
GunturGurgaonGuwahatiGwalior
HaldwaniHaridwardHIsarHubli
HyderabadIchalkaranjiIndoreJabalpur
JaipurJalandharJalgaonJalna
JammuJamnagarJamshedpurJhansi
JhunjhunuJodhpurJunagadhKaithal
KakinadaKannurKanpurKarimnagar
KarnalKishangarhKolhapurKolkata
KollamKotaKottayamKozhikode
KumbakonamKurnoolLaturLucknow
LudhianaMaduraiMallappuramMandsaur
MangaloreMapusa (Goa)Margao (Goa)Mathura
MeerutMoradabadMumbaiMuzaffarnagar
MuzaffarpurMysoreNagpurNanded
NashikNavi MumbaiNavsariNeemuch
NelloreNizamabadNoidaOngole
PalakkadPalgharParbhaniPali Marwar
PanipatPanvelPatialaPatna
PunePimprl ChinchwadPondicherryRaipur
RajamahendravaramRajkotRanchiRatlam
RatnagiriRewaRewariRohtal
RourkelaSaharanpurSalemSambalpur
SangilSangrurSataraSatna
ShimlaShimogaSikarSiliguri
SirohiSirsaSivakasiSolapur
SonepatSri GanganagarSrinagarSurat
SurendranagarThaneThiruvanathapuramThrissur
TinsukiaTiruchirapalliTirunelveliTirupati
TirupurTuticorinUdaipurUdupi
UjjainVadodaraVapuVaranasi
VasaiVelloreVijayawadaViskhapatnam
WarangalYamuna NagarYavatmal

The CA Final exam is also conducted outside India in some cities. They are listed below.

  • Doha
  • Kathmandu
  • Muscat
  • Dubai
  • Abu Dhabi

CA Final Exam Weightage of Marks

If you are going to stat preparation for CA final course, then it is better to know the weighatge of marks. The ICAI board releases the weightage of marks for each paper. There are many topics in each paper and weightage is different from one topic to another. By knowing the weightage of marks you can easily prepare for the exams. So, follow this weightage of marks for each paper before going to prepare for CA final course.

Group I Papers

There are 4 papers in group I and the weightage of marks for each paper is mentioned below.

Paper 1 : Financial Reporting (100 Marks)

SectionWeightageTopics
I10-15%1.Framework for Preparation and Presentation of Financial Statements in accordance with Indian
Accounting Standards (Ind AS).
2. Application of Indian Accounting Standards (Ind AS) with reference to General Purpose Financial
Statements
(i) Ind AS on First time adoption of Indian Accounting Standards
(ii) Ind AS on Presentation of Items in the Financial Statements
(iii) Ind AS on Measurement based on Accounting Policies
II10-15%(iv) Ind AS on Income Statement
III15-25%(v) Ind AS on Assets and Liabilities of the Financial Statements including Industry specific Ind AS
IV15%-20%(vi) Ind AS on Items impacting the Financial Statements
(vii) Ind AS on Disclosures in the Financial Statements
(viii) Other Ind AS
V10-20%3. Indian Accounting Standards on Group Accounting
(i) Business Combinations and Accounting for Corporate Restructuring (including demerger) (as per Ind
AS)
(ii) Consolidated and Separate Financial Statements (as per Ind AS)
VI10-20%4. Accounting and Reporting of Financial Instruments (as per Ind AS)
VII5-10%5. Analysis of Financial Statements
6. Integrated Reporting
7. Corporate Social Responsibility Reporting

Paper 2 : Strategic Financial Management (100 Marks)

Section WeightageTopics
I5-10%1. Financial Policy and Corporate Strategy
(i) Strategic decision making framework
(ii) Interface of Financial Policy and strategic management
(iii) Balancing financial goals vis-à-vis sustainable growth.
2. Risk Management
(i) Identification of types of Risk faced by an organisation
(ii) Evaluation of Financial Risks
(iii) Value at Risk (VAR)
(iv) Evaluation of appropriate method for the identification and management of financial risk.
II20-30%3. Security Analysis
(i) Fundamental Analysis
(ii) Technical Analysis
(a) Meaning
(b) Assumptions
(c) Theories and Principles
(d) Charting Techniques
(e) Efficient Market Hypothesis (EMH) Analysis
4. Security Valuation
(i) Theory of Valuation
(ii) Role of Financial Market in Economic Development
(iii) Return Concepts
(iv) Equity Risk Premium
(v) Required Return on Equity
(vi) Discount Rate Selection in Relation to Cash Flows
(vii) Approaches to Valuation of Equity Shares
(viii) Valuation of Preference Shares
(ix) Valuation of Debentures/ Bonds
5. Portfolio Management
(i) Portfolio Analysis
(ii) Portfolio Selection
(iii) Capital Market Theory
(iv) Portfolio Revision
(v) Portfolio Evaluation
(vi) Asset Allocation
(vii) Fixed Income Portfolio
(viii) Risk Analysis of Investment in Distressed Securities
(ix) Alternative Investment Strategies in context of Portfolio Management
III20-25%6. Securitization
(i) Introduction
(ii) Concept and Definition
(iii) Benefits of Securitization
(iv) Participants in Securitization
(v) Mechanism of Securitization
(vi) Problems in Securitization
(vii) Securitization Instruments
(viii) Pricing of Securitization Instruments
(ix) Securitization in India
7. Mutual Funds
(i) Meaning
(ii) Evolution
(iii) Types
(iv) Advantages and Disadvantages of Mutual Fund
8. Derivatives Analysis and Valuation
(i) Forward/ Future Contract
(ii) Options
(iii) Swaps
(iv) Commodity Derivatives
IV20-30%9. Foreign Exchange Exposure and Risk Management
(i) Exchange rate determination
(ii) Foreign currency market
(iii) Management of transaction, translation and economic exposures
(iv) Hedging currency risk
(v) Foreign exchange derivatives – Forward, futures, options and swaps
10. International Financial Management
(i) International Capital Budgeting
(ii) International Working Capital Management
11. Interest Rate Risk Management
(i) Interest Rate Risk
(ii) Hedging Interest Rate Risk
V10-15%12. Corporate Valuation
(i) Conceptual Framework of Valuation
(ii) Approaches/ Methods of Valuation
13. Mergers, Acquisitions and Corporate Restructuring
(i) Conceptual Framework
(ii) Rationale
(iii) Forms
(iv) Mergers and Acquisitions
(v) Divestitures
(vi) Ownership Restructuring
(vii) Cross Border Mergers
VI5-10%14. Startup Finance
(i) Introduction including Pitch Presentation
(ii) Sources of Funding
(iii) Start up India Initiative

Paper 3: Advanced Auditing and Professional Ethics (100 Marks)

SectionWeightageTopics
I25-40%1. Auditing Standards, Statements and Guidance Notes:
Engagement & Quality Control Standards, Statements and Guidance Notes on Auditing issued by the ICAI;
Elements of system of quality control, leadership responsibilities for quality within the firm, Acceptance and
Continuance of clients relationships and specific engagements, Engagement Performances, etc. (SQC 1 Quality
Control for Firms that Perform Audits and Reviews of Historical Financial Information and Other Assurance and
Related Services Engagements).2. Audit Planning, Strategy and Execution:
Planning the flow of audit work; audit strategy, audit plan, audit programme and importance of supervision;
principal’s ultimate responsibility; extent of delegation; control over quality of audit work; Analytical Procedures
prior to audit as well as towards finalization; Concept of Principal Auditor and Other Auditor, Acceptance as
Principal Auditor, Procedures to be performed by Principal Auditor, Co-ordination between the Principal Auditor
and Other Auditor (SA 600 Using the Work of Another Auditor); Concept of Internal Audit Functions and its
evaluation, Using the work of the internal audit function, Using internal auditors to provide direct assistance (SA
610 Using the Work of Internal Auditors); Auditor’s Expert – Meaning, Need for an Auditor’s Expert, Understanding
the Auditor’s Expert, Agreement with the Auditor’s Expert, Adequacy of the Auditor’s Expert’s Work (SA 620 Using
the Work of an Auditor’s Expert).
3. Risk Assessment and Internal Control:
Evaluation of internal control procedures; Components of internal controls; Internal control and risk assessment;
Risk-based audit- audit risk analysis, general steps; Internal audit; Reporting on internal control weaknesses (SA
265 Communicating Deficiencies in Internal Control to Those Charged With Governance and Management);
Framework on Reporting of Internal Controls.
4. Special aspects of Auditing in an Automated Environment:
Key features of automated environment, related risks and controls, Standards, Guidelines and procedures, using
relevant framework and best practices, understanding and documenting automated environment, Enterprise Risk
management overview, assessing IT-related risks and controls, evaluating risks and controls at entity level and
process level, Considerations of automated environment at each phase of audit cycle, using relevant analytical
procedures and tests using data analytics, key concepts of auditing in real-time automated environments such as
E-Commerce, ERP, Core Banking, etc.
6. Audit Reports:
Basic elements of auditor’s report; Types of opinion; Notes on accounts; Distinction between notes and
qualifications; Distinction between audit reports and certificates; Communication to Management and those
charged with Governance; Self Review threats; Drafting of different types of Audit Reports.
II15-20%5. Audit of Limited Companies:
Application of Relevant Provisions under the Companies Act, 2013 relating to Audit and Auditors and Rules made
thereunder; Powers/rights, duties of auditors; Branch Audit; significance of true and fair view; Dividends and
divisible profits- financial, legal, and policy considerations; depreciation; Special features of audit of Limited Liability
Partnerships (LLPs)- Eligibility for audit, appointment of auditor, remuneration, etc. Audit report under the
Companies Act, 2013; Reporting under CARO.
7. Audit Committee and Corporate Governance:
Audit committee Role of auditor in Audit Committee and Certification of Compliance of Corporate Governance;
Compliances with Laws and Regulations (SA 250 Consideration of Laws and Regulations in an Audit of Financial
Statements); Disclosure requirements including those of SEBI; Regulatory requirements of Corporate Governance,
Report on Corporate Governance.
8. Audit of Consolidated Financial Statements:
Provisions under the Companies Act, 2013 in respect of Accounts of Companies and Rules made thereunder;
Audit of Consolidated Financial Statements- responsibility of parent company, auditor of the consolidated financial
statements; audit considerations- permanent consolidation, current period consolidation; reporting.
12. Liabilities of Auditors:
Professional negligence; Civil liabilities; Criminal liabilities; Liabilities under different statutes for example
Income Tax Act, Companies Act.
III15-30%9. Special features of audit of Banks, Insurance & Non-Banking Financial Companies
10. Audit under Fiscal Laws:
Audit under Fiscal Laws, viz, Direct and Indirect Tax Laws including documents for Form 3CD etc
IV10-20%11. Audit of Public Sector Undertakings:
Special features, Directions of Comptroller and Auditor General of India; Concept of propriety audit; Performance
audit; Comprehensive audit.
13. Internal Audit, Management and Operational Audit:
Provisions of internal audit as per Companies Act, 2013; Scope of internal auditing; Relationship between internal
and external auditor; Basics of Internal Audit Standards issued by the ICAI; Drafting of Internal Audit Report;
Management audit and Operational audit.
14. Due Diligence, Investigation and Forensic Audit:
Due Diligence Review; Audit versus Investigation; Steps for investigation; Types of investigation; procedure,
powers, etc. of investigator; Types of Fraud, Indicators of fraud, Follow-up thereof; Forensic audit- meaning,
difference between Statutory Audit and Forensic audit, Forensic Audit Techniques, Forensic Audit Report etc.
15. Peer Review and Quality Review
V10-15%16. Professional Ethics:
Code of Ethics with special reference to the relevant provisions of the Chartered Accountants Act, 1949 and the
Regulations there under.

Paper 4: Corporate and Economic Laws (100 Marks)

Part I – Corporate Laws (70 marks)
SectionWeightageTopics
A : Company Law30-35%1. The Companies Act, 2013 and Rules framed thereunder in its entirety with specific reference to Section 149
onwards(i) Appointment and Qualification of Directors
(ii) Appointment and remuneration of Managerial Personnel
(iii) Meetings of Board and its powers
15-20%(iv) Inspection, inquiry and Investigation
(v) Compromises, Arrangements and Amalgamations
(vi) Prevention of Oppression and Mismanagement
25-40%(vii) Winding Up
(viii) Companies incorporated outside India
(ix) Miscellaneous Provisions
(x) Adjudication and Special Courts
(xi) National Company Law Tribunal and Appellate Tribunal
2. * Corporate Secretarial Practice –Drafting of Notices, Resolutions, Minutes and Reports
B : Securities law15-20%1. The Securities Contract (Regulation) Act, 1956 (SCRA) and the Securities Contract (Regulation) Rules,
1957
2. The Securities Exchange Board of India Act, 1992 and SEBI (Listing Obligations and Disclosure
Requirement) Regulations, 2015.
Part II – Economic Laws (30 marks)
SectionWeightageTopics
I20-30%1. The Foreign Exchange Management Act, 1999 (FEMA): Introduction, broad structure of FEMA, definitions,
regulation and management of foreign exchange, contravention and penalties and miscellaneous provisions.
2. The Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act,
2002- Important Definitions, Management of assets by the Banks and the Financial Institutions.
II20-30%3. The Prevention of Money Laundering Act, 2002 (PMLA) – Definitions, Punishment for the Offence of Money
laundering, Obligation of Banking Companies, Financial Institutions and Intermediaries or a person carrying on
a designated business or profession, Appellate Tribunal, Special Court, Procedure for Attachment and
Confiscation of Property and Recovery of fines and penalties
III20-30%4. The Foreign Contribution Regulation Act, 2010 – Definitions, Regulation of Foreign contribution and
miscellaneous provisions
5. The Arbitration and Conciliation Act, 1996- General Provisions, Arbitration agreement, Tribunal, Conciliation
IV20-30%6. The Insolvency and Bankruptcy Code, 2016- Preliminary and Corporate insolvency resolution process.

Paper 5 Strategic Cost Management and Performance Evaluation (100 Marks)

SectionWeighatgeTopics
I35-40%Sub Part‒I: Strategic Cost Management [ Max. ~ 25%]

1. Introduction to Strategic Cost Management
(i) Concept of Strategic Cost Management
(ii) Limitations of Traditional Cost Management
(iii) Traditional vs. Strategic Cost Management
2. Modern Business Environment
(i) Introduction/ Characteristics of the Modern Business Environment
(ii) Cost of Quality, Total Quality Management, Business Excellence Model
(iii) Throughput Accounting and Theory of Constraints
(iv) Supply Chain Management (SCM)
(v) Gain Sharing Arrangements
(vi) Outsourcing
3. Lean System and Innovation
(i) Introduction to Lean System
a) Just-in-Time (JIT)
b) Kaizen Costing
c) 5 Ss
d) Total Productive Maintenance (TPM)
e) Cellular Manufacturing/ One-Piece Flow Production Systems
f) Six Sigma (SS)
(ii) Introduction to Process Innovation and Business Process Re-engineering (BPR)
4. Cost Management Techniques
(i) Cost Control/ Waste Control, Cost Reduction
(ii) Target Costing
(iii) Value Analysis/ Value Engineering
(iv) Pareto Analysis
(v) Life Cycle Costing
(vi) Environmental Management Accounting
5. Cost Management for Specific Sectors
(i) Agricultural Sector
(ii) Information Technology Sector
(iii) Power Sector
Sub Part‒II: Strategic Decision Making [ Max. ~ 15%]

1. Decision Making
(i) Decision Making using CVP Analysis
(ii) Decision Making using Relevant Cost Concepts
(iii) Decision Making using Activity Based Costing
(iv) Ethical and Non-Financial Considerations Relevant to Decision Making
2. Pricing Strategies/ Decisions
(i) Theory & Principles of Product Pricing
(ii) Pricing –New Product, Finished Products & Pricing of Services
(iii) Sensitivity Analysis in Pricing Decisions
(iv) Pricing Decision under Special Circumstances
(v) Pricing Strategies

II35-40%Sub Part‒I: Performance Evaluation and Reporting [ Max. ~ 25%] 1. Performance Measurement and Evaluation
(i) Responsibility Accounting
(ii) Linking Critical Success Factors (CSFs) to Key Performance Indicators (KPIs) and Corporate Strategy; Performance
Measurement Models‒The Balanced Scorecard, The Performance Pyramid, The Performance Prism, The Building Block
Model; Divisional Performance Measures; Benchmarking Schemes
(iii) Performance Measurement in the Not-for-Profit Sector
(iv) Preparation of Performance Reports
2. Divisional Transfer Pricing
(i) Meaning, Purpose and Principles of Transfer Pricing
(ii) Methods of Transfer Pricing
(iii) The Behavioural Consequences arising from Divisional Structures
(iv) International Transfer Pricing
3. Strategic Analysis of Operating Income
(i) Operating Profit Analysis
(ii) Advanced Activity Based Costing, Activity Based Management (ABM), Activity Based Budgeting (ABB)
Sub Part‒II: Managerial Control [ Max. ~ 15%] 1. Budgetary Control
(i) The Concept of Feedback and Feed Forward Control
(ii) Behavioural Aspects of Budgeting – Imposed Style, Participative Budget
(iii) Behavioural Aspects of Budgetary Control
(iv) Beyond Budgeting
2. Standard Costing
(i) Analysis of Advanced Variances
(ii) Integration of Standard Costing with Marginal Cost Accounting
(iii) Reconciliation of Profit
(iv) Variance Investigation Techniques, Interpretation of Variances, Possible Interdependence Between Variances and
Reporting
(v) Behavioural Aspects of Standard Costing, Limitation of Standard Costing (including its use in the contemporary business environment)
III20-30%Case Study
1. Case Study
(i) Case Study (covering Course Concepts)

 

Paper 6 : Elective Paper 

The ICAI proviodes 6 papers out of which the student shoul choose 1 paper as elective paper. The details of elective papers are mentioned below.

  • Paper 6A : Risk Management – 100 Marks
  • Paper 6B : Financial Services And Capital Management
  • Paper 6C : International Taxation – 100 Marks

Part I – Taxation of International Transactions and Non-resident Taxation in India (50           Marks)

Part II – Other aspects of International Taxation (50 M arks)

  • Paper 6D : Economic Laws – 100 Marks
  • Paper 6E : Global Financial Reporting Standards – 100 Marks
  • Paper 6F : Multidisciplinary Case Study – 100 Marks

Paper 7 : Direct Tax laws And International Taxation (100 Marks)

Part I : Direct Laws (70 Marks)
SectionWeightageTopics
I35-45% 

1. Basis of charge, residential status, income which do not form part of total income, heads of income, income of
other persons included in assessee’s total income, aggregation of income, set-off and carry forward of losses,
deductions from gross total income, rebates and reliefs
2. Special provisions relating to companies and certain persons other than a company.

II5-10%3. Provisions relating to charitable and religious trust and institutions, political parties and electoral trusts
III5-10%4. Tax Planning, Tax Avoidance & Tax Evasion
IV15-25%5. Collection & Recovery of Tax, Refunds
V15-25%6. Income-tax Authorities, Procedure for assessment, Appeals and Revision
7. Settlement of Tax Cases, Penalties, Offences & Prosecution
VI5-10%8. Liability in Special Cases
9. Miscellaneous Provisions and Other Provisions
Part II : International Taxation (30 Marks)
SectionWeightageTopics
I75-85%1. Taxation of international transactions and Non-resident taxation
(i) Provisions of the Income-tax Act, 1961, including –
(a) Specific provisions relating to Non-residents
(b) Double Taxation Relief
(c) Transfer Pricing & Other Anti-Avoidance Measures
(d) Advance Rulings
(ii) Equalisation levy
II15-25%2. Overview of Model Tax Conventions – OECD & UN
3. Application and interpretation of Tax Treaties
4. Fundamentals of Base Erosion and Profit Shifting

Paper 8 : Indirect Tax Laws (100 Marks)

Part I : GST (75 Marks)
SectionWeightageTopics
I45-65%1 (ii) Levy and collection of CGST and IGST – Application of CGST/IGST law; Concept of supply including composite
and mixed supplies, inter-State supply, intra-State supply, supplies in territorial waters; Charge of tax (including
reverse charge); Exemption from tax; Composition levy
1 (iii) Place of supply
1 (iv) Time and value of supply
1 (v) Input tax credit
1 (vi) Computation of GST liability
II10-30%1 (vii) Procedures under GST including registration, tax invoice, credit and debit notes, electronic way bill, accounts
and records, returns, payment of tax including tax deduction at source and tax collection at source, refund, jobwork
1 (viii) Liability to pay in certain cases
III10-25%1(xi) Demand and Recovery
1(xii) Offences and Penalties
1(xiii) Advance Ruling
1(xiv) Appeals and Revision
IV5-10%1(i) Introduction to GST in India including Constitutional aspects
1(ix) Administration of GST; Assessment and Audit
1(x) Inspection, Search, Seizure and Arrest
1(xv) Other provisions
Part II : Customs and FTP (25 Marks)
SectionWeightageTopics
I40-65%1(ii) Levy of and exemptions from customs duties – All provisions including application of customs law, taxable
event, charge of customs duty, exceptions to levy of customs duty, exemption from custom duty
1(iii) Types of customs duties
1(iv) Classification of imported and export goods
1(iv) Valuation of imported and export goods
II20-45%1(vi) Import and Export Procedures including special procedures relating to baggage, goods imported or
exported by post, stores
1(ix) Drawback
1(x) Refund
Foreign Trade Policy
2(iii) Basic concepts relating to export promotion schemes provided under FTP
III10-20%1(i) Introduction to customs law including Constitutional aspects
Foreign Trade Policy
2(i) Introduction to FTP – legislation governing FTP, salient features of an FTP, administration of FTP, contents of
FTP and other related provisions
2(ii) Basic concepts relating to import and export

Follow the above mentioned weightage of marks before you start your preparation for CA final exam.

So, this is all about CA Final regional offices, exam centers and weightage of marks. If you found any suggestions regarding this post, please do comment in below comment section, we will update as early as possible. Stay connects with our site for more recent updates. Follow our site team @ www.universitynews.in

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