moiz gandhi (ca final) (79 Points)
01 October 2009hey my frnd gt exemption in acct he scored 60,so have 2 score 90 in other to papers.but his 2nd grp is nt clear,if he score more than 90 will it carried to 2nd grp total, or if he score more in 2nd grp but less than 90 bt more 80 in 1st grp will 2nd grp extra marks will be carried to 1st grp
Ratan Deep Saxena
(Asstt Manager (Accounts & Finance))
(2998 Points)
Replied 01 October 2009
Though atleast 90 markes in aggregate is required in first group but if he able 2 score atleast 80 marks in aggregate (40 in each subject).... and 160 marks in 2nd group.. he shall be declared passed in both groups.
Best of Luck.........
ratan
Manmohan ACA, CS
(Chartered Accountant )
(14243 Points)
Replied 01 October 2009
yes. if u score more then 90 on Grp 1 and less then 150 (but 40 in all three papers ) u can set off, the excess over 90,
similarly, If u score more in grp 2 , you can use it for gropu !, but minimum 40 arks is complusoty in each subject
take a example
|
Subject
|
Option 1
|
Option 2
|
Option 3
|
|
Accounts [exemption ]
|
60
|
60
|
60
|
|
Audit
|
45
|
40
|
60
|
|
Law, ethics & comum..
|
45
|
40
|
60
|
|
Group total
|
150
|
130
|
180
|
|
Cost & FM
|
50
|
50
|
40
|
|
Tax
|
50
|
60
|
40
|
|
IT – SM
|
50
|
60
|
40
|
|
Group total
|
150
|
170
|
120
|
|
Grand total
|
300
|
300
|
300
|
|
Result
|
Pass
|
Pass
|
Pass
|
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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