All India Mock Test

Indirect Tax Laws

CA Final · Paper 5by CA Vishal BhattadVSmart Academy

Date
25 Oct 2026
Question paper
11:00 AM
Reading
1:45 PM
Write
2:00 – 5:00 PM
Upload
5:00 – 11:59 PM

₹99 all inclusiveGST and payment gateway charges included. You pay exactly ₹99.

Register for ₹99 Watch a copy get checked
CA Vishal Bhattad

Know your faculty

CA Vishal Bhattad

CA Vishal Bhattad is the founder of VSmart Academy. He teaches Indirect Tax Laws, GST, Customs and FTP, to CA Final and CA Inter students, and has taught 50,000+ students in more than 10 years of teaching.

50,000+
students taught so far
10+
years of teaching experience
2005
the year VSmart Academy began

Students know him for his interactive teaching style and his pictorial class notes. His free demo lectures for CA Final IDT and CA Inter GST are on YouTube.

For his courses, visit vsmartacademy.com

How this mock is built

Set by Sir. Checked the way ICAI checks.

The AI that evaluates your copy is tuned by CA Vishal Bhattad to the ICAI format: every answer measured against the ICAI Suggested Answers standard and checked at ICAI level.

  1. An ICAI-style paper

    Set by CA Vishal Bhattad in the ICAI exam pattern, so the mock reads like the real paper.

  2. AI tuned by Sir, ICAI-style

    Sir has tuned the checker to the ICAI format with his own scheme and suggested answers, so it knows where every mark is earned, and where it is lost.

  3. Checked the ICAI way, then signed off

    Your own sheet comes back checked step by step, the way ICAI checks, and an examiner signs off every copy before it reaches you.

WHERE BREAK MY LOOP COMES IN

Built to make every paper useful to you.

Break My Loop builds the checking behind this mock: AI made for CA answer sheets, with an examiner in the loop. Its speciality is turning a paper you wrote into something you can learn from, not just a score on a screen.

  • Your own sheet, checkedMarks and remarks right on your handwriting, like a real examiner’s copy.
  • Every lost mark explainedA remark beside each mark that slipped away, so you know exactly why.
  • An examiner reportWhat to fix before your next paper, in plain words.
  • Your result, broken downQuestion-wise marks, and where you stand in your batch.

Back in 24–48 hoursSigned off by an examinerOpens on your phone

Lose marks here. Not in the exam hall.

Write the paper by hand. Upload a photo. Get your own sheet back in 24–48 hours, checked step by step, with every lost mark flagged and explained, and every copy signed off by an examiner.

Break My Loop
Real exam feel
3 hours, real pressurepractise here, not in the hall
Snap and send
Upload by 11:59 PMphotos or one PDF, same night
Get it back
In 24–48 hourschecked on your own sheet
Checked twice
AI + examinerevery copy signed off

What one checked copy changes

Today’s red mark becomes the next paper’s tick.

On this paper
  • WN missing, show working
  • Quote the section here
  • Q asked net GST payable!
  • Conclude in one line
  • Steps out of order
On your next paper
  • Working notes shown
  • Section quoted
  • Answered what was asked
  • Conclusion stated
  • Steps in order

You knew the answer. You still lost the marks.

Marks rarely vanish in one big mistake. They leak: a section left unquoted, a working note skipped, a question read in a hurry. Break My Loop checks for exactly these leaks, so you plug them in practice and not in the exam.

The section went unquoted

Right answer, no provision. The examiner can only award what is written on the page.

The working note never made it

A figure without working is a guess. Step marks live in the working.

The question was half-read

You answered a question. Just not the one on the paper.

The conclusion went missing

The working was spotless. The one line that scores never got written.

None of these are gaps in what you know. They’re habits, and habits break with feedback.

Blank sheet to checked copy, in four steps.

One paper, one day, all of India together: the question paper is out at 11:00 AM on Sun 25 Oct, reading time starts at 1:45 PM, write it 2:00–5:00 PM, and upload 5:00–11:59 PM the same night.

  1. 01Register

    Register for ₹99

    Sign in with Google, or phone and PIN, and pay ₹99, all inclusive. Your roll number and your paper live on one desk.

  2. 02Write

    Write it by hand

    Download the paper, start the clock and write on real sheets, the way the exam hall will make you.

  3. 03Upload

    Snap and upload

    Photos or one PDF, straight from your phone. Upload by 11:59 PM, same night.

  4. 04Checked

    Get it back checked

    Your own sheet with step marks, margin remarks and an examiner report, in 24–48 hours.

Every paper moves along this rail on your desk, so you always know where it is.

See exactly where every mark went.

Not a score on a screen. Your own handwritten sheet comes back with a mark beside every step that earned one, a remark wherever one slipped away, and a report on what to fix before your next paper.

4(b)M/s Kunal Traders, registered in Pune, availed ITC of ₹ 90,000 in April 2026 on goods bought on an invoice dated 25.04.2026 for ₹ 5,00,000 plus GST. As on 31.10.2026, it has not paid the supplier. All other conditions for ITC are met. Examine the GST consequence.(4 Marks)
Specimen checked answer sheet for Q. 4(b) A student's handwritten answer on reversing input tax credit when the supplier is not paid within 180 days, checked and scored 3½ out of 4. Ticks and step marks sit beside the provision, the day count and the conclusion. Half a mark is lost for not citing the third proviso to section 16(2) for re-availing the credit, with a red remark saying so. An examiner has circled the total, signed, and stamped the copy as reviewed. Page No. 3 4(b) ITC and payment within 180 days 2nd proviso to S. 16(2) r/w Rule 37: if the supplier is not paid value + tax within 180 days from the invoice date, ITC is reversed with interest u/s 50. Once the supplier is paid value + tax, the recipient can re-avail the ITC. 180 days from invoice dt. 25.04.2026: Apr 5 + May 31 + Jun 30 + Jul 31 + Aug 31 + Sep 30 + Oct 21 22 = 180 Still unpaid on 31.10.2026: beyond 180 days. ITC of ₹ 90,000 must be REVERSED. 1 Cite 3rd proviso, S. 16(2) ½ 1 1 3½ /4 REVIEWED EXAMINER · BREAK MY LOOP AI checking
Specimen answer, shown for illustration.
  1. 1Student writes
  2. 2Photo uploaded
  3. 3AI checks it
  4. 4Examiner signs off
  5. 5Report ready

Same mistake, every paper? That’s the loop.

Attempt. Lose marks. Never find out why. Repeat it in the next paper. Every copy we return names the one thing to fix next, so a mistake costs you once, not every time.

That’s the loop we break. It’s in our name. Break My Loop

Attempt Evaluate Analyse Understand Correct Attempt again

Set by your faculty. Checked by Break My Loop.

CA Vishal BhattadVSmart Academy
The paper

Set by CA Vishal Bhattad

CA Final Paper 5: Indirect Tax Laws (GST, Customs and FTP), set in the ICAI exam pattern by Sir himself, so the paper tests you the way the exam will.

  • ICAI-pattern papers, released on schedule
  • Sir’s suggested answers to check yourself against
Break My Loop CA TEST SERIESBreak the loop.Level up your preparation.
The checking

Checked by Break My Loop

AI built for CA answer sheets, tuned by CA Vishal Bhattad to the ICAI format, reads your handwriting line by line, awards step marks against his answer scheme and writes the margin remarks. An examiner then checks the copy and signs it off.

  • Tuned by Sir to the ICAI format
  • Step marks, remarks and an examiner’s sign-off
24–48 hrsyour checked copy is back
Every stepchecked, not just the answer
Every copysigned off by an examiner
breakmyloop.comCA test series for Foundation, Inter and FinalExplore

Before you start

The questions students ask most before writing their first paper.

Is my copy checked by AI or by a person?

Both. Break My Loop’s AI reads every answer and checks it step by step against the answer scheme. An examiner then reviews the copy and signs it off. Nothing reaches you without that sign-off.

Do I have to write at a fixed time?

Yes. It is an All India Mock Test, so everyone gets the same question paper at 11:00 AM on Sun 25 Oct. Reading time starts at 1:45 PM, you write 2:00–5:00 PM, and you upload 5:00–11:59 PM the same night. The window shuts at 11:59 PM sharp, so a late sheet cannot be checked.

How do I upload my answer sheets?

Photograph each page or scan them into one PDF, then upload from your desk on your phone or computer.

How soon do I get my checked copy?

Within 24–48 hours of uploading. Your desk shows where each paper is until it’s back.

What exactly comes back to me?

Your own handwritten sheets with step marks and margin remarks, plus an examiner report showing where every mark went and what to fix before your next paper.

Who sets the papers?

CA Vishal Bhattad of VSmart Academy. The All India Mock Test follows the ICAI pattern for CA Final Paper 5: Indirect Tax Laws (GST, Customs and FTP), is released on schedule, and comes with Sir’s suggested answers to check yourself against.

What does it cost?

₹99, all inclusive. GST and the payment gateway charges are already in it, so you pay exactly ₹99 and nothing more at checkout. It covers the question paper, the checked copy of your own answer sheet with an examiner report, and Sir’s suggested answers.

How do I register and pay?

Tap Register, sign in with Google or your phone, and pay ₹99 on the secure checkout. Your registration is confirmed the moment the payment goes through: your roll number shows on your desk, and your receipt reaches your email.

My payment went through, but I am not registered.

Do not pay again. Open your desk, tap We are here, and send us the order reference from your receipt. The team checks it with the payment gateway and sorts it out.

The exam won’t tell you where your marks went. We will.

Write it on Sun 25 Oct, 2:00–5:00 PM, for ₹99 all inclusive. Get it back checked in 24–48 hours.

Register for ₹99