New GST Amendments 2026 and Indirect Tax Updates: What CA Foundation Students Must Know
GST is India's most dynamic tax framework — and it keeps evolving. From Input Tax Credit reforms to rate rationalisations and compliance overhauls, 2025–26 brought significant changes. This Bhagya Achievers guide decodes every update that matters for your CA Foundation June 2026 exam — with clarity, context, and exam-ready precision. May 2026 : 11 min readCA Foundation — Paper 2 (Business Laws) & Paper 4 (BCK) Every CA Foundation student hears the same thing from seniors: "GST isn't directly in your syllabus at Foundation level." And technically, that's true — the detailed GST mechanism, GSTR filings, and ITC reconciliation live in the Intermediate curriculum. But here's what the same seniors forget to add: indirect tax as a concept, GST's constitutional basis, its impact on business, and its role in India's economic story are very much fair game for Paper 2 and Paper 4. More importantly, as a future Chartered Accountant, understanding what GST a...