GST Practitioner exam process (Video Tutorial)

By | November 23, 2018
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(Last Updated On: November 23, 2018)

GST Practitioner Exam Process

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  1. Who is required to pass GST Practitioner Exam? Examination of Goods and Services Tax Practitioners. Every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolled as a goods and services tax practitioner under sub-rule (2) of the said rule, shall pass an examination as per sub- rule (3) of the said rule. Rule 83A(1) of CGST Rule 2017 ] Note 1: Rule 83(1)(b) and Rule 83(3): If person has enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than five years, then he is required to pass exam on or before 31.12.2018

  2. Who will conduct GST Practitioner Exam? Examination of Goods and Services Tax Practitioners. The National Academy of Customs, Indirect Taxes and Narcotics (hereinafter referred to as “NACIN”) shall conduct the examination. [ Rule 83A (2) of CGST Rule 2017 ]

  3. When will GST Practitioner Exam be held ? Examination of Goods and Services Tax Practitioners. Frequency of examination.- The examination shall be conducted twice in a year as per the schedule of the examination published by NACIN every year on the official websites of the Board, NACIN, common portal, GST Council Secretariat and in the leading English and regional newspapers. I Rule 83A(3) of CGST Rule 2017 ]

  4. Where to register for GST Practitioner Exam? Examination of Goods and Services Tax Practitioners. Registration for the examination and payment of fee.- A person who is required to pass the examination shall register online on a website specified by NACIN. [ Rule 83A (4) (i) of CGST Rule 2017 ]

  5. Where to register for GST Practitioner Exam? Examination of Goods and Services Tax Practitioners Registration for the examination and payment of fee.- Link of the portal shall be provided on official websites of NACIN and CBIC (www.cbic.gov.in) I Guidelines for GST Practitioner Exam l Note : Link provided was :-https://nacin.onlineregistrationform.org/NACIN/LoginAction loadIndex.action

  6. How to login for filing GST Practitioner Exam application? Examination of Goods and Services Tax Practitioners. Candidates are required to login on the portal with the help of GST enrolment number (login id) and PAN no. (password). The GST enrolment number has been provided to each eligible candidate by GSTN on his enrolment on the GST portal (www.gst.gov.in) [ Guidelines for GST Practitioner Exam ] Note : Link provided was :-https://nacin.onlineregistrationform.org/NACIN/LoginAction loadIndex.action

  7. What the documents to be enclosed for GST Practitioner Exam application? Examination of Goods and Services Tax Practitioners. In the online application form on this Examination registration portal, a candidate is required to fll in/provide only the following information/documents: i) Three choices of test centres (stations) from the drop-down menu, ii) Softcopy of passport size photograph (File Type JPG, JPEG, PNG of Size 20 to 60 KB) ii) Softcopy of signatures (File Type JPG, JPEG, PNG of Size 10 to 30 KB), and iv) Whether the candidate falls under the category ‘person with disability [ Guidelines for GST Practitioner Exam ]

  8. How to pay fees for GST Practitioner Exam? Examination of Goods and Services Tax Practitioners. Registration for the examination and payment of fee.- A person who registers for the examination shall pay examination fee as specified by NACIN, and the amount for the same and the manner of its payment shall be specified by NACIN on the official websites of the Board, NACIN and common portal. I Rule 83A(4) (ii) of CGST Rule 2017 ]

  9. How many centers can be chosen for GST Practitioner Exam? Examination of Goods and Services Tax Practitioners. Once a candidate submits completed application form on the registration portal, he will be prompted to pay the examination fee online. I Guidelines for GST Practitioner Exam ]

  10. Where will GST Practitioner Exam be conducted? Examination of Goods and Services Tax Practitioners. Examination centers.- The examination shall be held across India at the designated centers. The candidate shall be given an option to choose from the list of centers as provided by NACIN at the time of registration. [ Rule 83A (5) of CGST Rule 2017 ]

  11. How many centers can be chosen for GST Practitioner Exam? Examination of Goods and Services Tax Practitioners. The candidates will be prompted fill in three choices from a list of test centres (stations) To the extent possible, center will be allocated to a candidate according to the choices indicated by him. Guidelines for GST Practitioner Exam ]

  12. From where can Admit card be downloaded for GST Practitioner Exam? Examination of Goods and Services Tax Practitioners. On completion of online fee payment, the candidate will be guided to access ‘Candidate’s Dashboard’ from where the submitted application as well as Admit Card can be downloaded Score card and Examination Certificate will also be made available for download on the same Dashboard. [ Guidelines for GST Practitioner Exam ] https://nacin.onlineregistrationform.org/NACIN/ LoginAction_loadIndex.action

  13. What is the period allowed for passing of GST Practitioner Exam? Period for passing the examination and number of attempts allowed.- A person enrolled as a goods and services tax practitioner in terms of sub-rule (2) of rule 83 is required to pass the examination within two years of enrolment: Provided that if a person is enrolled as a goods and services tax practitioner before 1st of July 2018, he shall get one more year to pass the examination: I Rule 83A (6) (i) of CGST Rule 2017 ]

  14. Whether fees is required to be paid for GST Practitioner Exam if appeared for second time? Period for passing the examination and number of attempts allowed. A person shall register and pay the requisite fee every time he intends to appear at the examination. [ Rule 83A (6) () of CGST Rule 2017 ]

  15. How GST Practitioner Exam will be conducted? Annexure-A See subrule 7 Pattern and Syllabus of the Examination PAPER: GST Law &Procedures: Time allowed. Number of Multiple Choice Questions: Language of Questions: Maximum marks Qualifying marks No negative marking 2 hours and 30 minutes 100 English and Hindi 200 100

  16. What if there is discrepancy between English and Hindi Version of GST Practitioner Exam? Examination of Goods and Services Tax Practitioners. The question papers shall be in English and in Hindi. In case of any discrepancy, English version will prevail I Guidelines for GST Practitioner Exam ]

  17. What will be Syllabus for GST Practitioner Exam? Syllabus: 1 The Central Goods and Services Tax Act, 2017 2 The Integrated Goods and Services Tax Act, 2017 3All The State Goods and Services Tax Acts, 2017 4 The Union territory Goods and Services Tax Act, 2017 5 The Goods and Services Tax Compensation to States) Act, 2017 6 The Central Goods and Services Tax Rules, 2017 7The Integrated Goods and Services Tax Rules, 2017 8 All The State Goods and Services Tax Rules, 2017 9 Notifications, Circulars and orders issued from time to time under the said Acts and Rules.]

  18. Who will issue Guidelines for GST Practitioner Exam? Guidelines for the candidates.- NACIN shall issue examination guidelines covering issues such as procedure of registration, payment of fee, nature of identity documents, provision of admit card, manner of reporting at the examination center, prohibition on possession of certain items in the examination center proceaure of making representation and the manner of its disposal. Rule 83A(9)(i) of CGST Rule 2017 ]

  19. What is the time allowed for entering hall for GST Practitioner Exam? Examination of Goods and Services Tax Practitioners. Candidates are advised to report at the Examination Centre one and a half hour before the scheduled examination time. Gate will be closed fifteen minutes before commencement of examination after which no candidate shall be allowed to enter the examination venue. I Guidelines for GST Practitioner Exam ] https://nacin.onlineregistrationform.org/NACIN/ LoginAction_loadIndex.action

  20. What can not be carried in hall for GST Practitioner Exam? Examination of Goods and Services Tax Practitioners. PROHIBITED ITEMS, such as watches, books, pens, pencil, paper, chits, magazines, electronic gadgets (mobile phones, Bluetooth devices, head phones, pen/buttonhole cameras, scanner, calculator, storage devices etc.) are STRICTLY NOT ALLOWED in the examination hall. It is reiterated that Candidates should not bring Bags and prohibited/valuable items as mentioned above to the examination venue as arrangements for safe custody of such items cannot be assured Smoking and eating are strictly prohibited in the examination hall. I Guidelines for GST Practitioner Exam ]

  21. When can a candidate leave hall where GST Practitioner Exam is being conducted ? Examination of Goods and Services Tax Practitioners. Candidates are not allowed to leave the examination hall until completion of the test and handing over the Admit card to the Invigilator. Candidates are not allowed under any circumstances to go out of the hall in the first thirty minutes even on completion/submission of the paper. I Guidelines for GST Practitioner Exam ]

  22. What are unfair means which can not be adopted for GST Practitioner Exam? Guidelines for the candidates.- Any person who is or has been found to be indulging in unfair means or practices shall be dealt in accordance with the provisions of sub-rule (10). An illustrative list of use of unfair means or practices by a person is as under: (a) obtaining support for his candidature by any means; (b) impersonating; (c) submitting fabricated documents; (d) resorting to any unfair means or practices in connection with the examination or in connection with the result of the examination, (e) found in possession of any paper, book, note or any other material, the use of which is not permitted in the examination center;…. I Rule 83A(9) (ii) of CGST Rule 2017 ]

  23. What are unfair means which can not be adopted for GST Practitioner Exam ? Guidelines for the candidates.- Any person who is or has been found to be indulging in unfair means or practices shall be dealt in accordance with the provisions of sub-rule (10). An illustrative list of use of unfair means (f) communicating with others or exchanging calculators, chits, papers etc. (on which something is written); (g) misbehaving in the examination center in any manner; (h) tampering with the hardware and/or software deployed; and (i) attempting to commit or, as the case may be, to abet in the commission of all or any of the acts specified in the foregoing clauses. I Rule 83A(9)(ii) of CGST Rule 2017 ]

  24. What if person adopts unfair means for GST Practitioner Exam? Disqualification of person using unfair means or practice.- If any person is or has been found to be indulging in use of unfair means or practices, NACIN may, after considering his representation, if any, declare him disqualified for the examination [ Rule 83A(10) of CGST Rule 2017]

  25. What if person is not satisfied with result of GST Practitioner Exam 2 Handling representations.- A person not satisfied with his result may represent in writing, clearly specifying the reasons therein to NACIN or the jurisdictional Commissioner as per the procedure established by NACIN on the official websites of the Board, NACIN and common portal. [ Rule 83A(12) of CGST Rule 2017]

  26. What is meaning of jurisdictional Commissioner? Explanation :- For the purposes of this sub-rule, the expressions (a) “jurisdictional Commissioner” means the Commissioner having jurisdiction over the place declared as address in the application for enrolment as the GST Practitioner in FORM GST PCT-1. It shall refer to the Commissioner of Central Tax if the enrolling authority in FORM GST PCT-1 has been selected as Centre, or the Commissioner of State Tax if the enrolling authority in FORM GST PCT- 1 has been selected as State; I Explanation to Rule 83A(a) of CGST Rule 20171

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