Who is required to pass GST Practitioners Exam

By | October 13, 2018
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(Last Updated On: October 13, 2018)

Who is required to pass GST Practitioners Exam

The National Academy of Customs, Indirect Taxes and Narcotics (NACIN) has been authorizedto conduct an examination for confirmation of enrollment of Goods and Services Tax Practitioners (GSTPs) in terms of the sub-rule (3) of rule 83 of the Central Goods and Services Tax Rules, 2017, vide Notification No. 24/2018-Central Tax dated 28.5.2018.

The GSTPs enrolled on the GST Network under sub-rule (2) of Rule 83 and covered by clause (b) of sub-rule (1) of Rule 83, i.e. those meeting the eligibility criteria of having enrolled as

  • sales tax practitioners or
  • tax return preparer

under the existing law for a period not less than five years, are required to pass the said examination before 31.12.2018 in terms of second proviso to Rule 83(3).

[ Also refer GST Practitioner : Exam and Eligibility ]

Relevant Portion of Rule 83 of CGST Rules 2017

83. (1) An application in FORM GST PCT-01 may be made electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner for enrolment as goods and services tax practitioner by any person who,

(i)is a citizen of India;
(ii)is a person of sound mind; s
(iii)is not adjudicated as insolvent;
(iv)has not been convicted by a competent court;

and satisfies any of the following conditions, namely:—

(b)that he has enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than five years;

…..

(2) On receipt of the application referred to in sub-rule (1), the officer authorised in this behalf shall, after making such enquiry as he considers necessary, either enrol the applicant as a goods and services tax practitioner and issue a certificate to that effect in FORM GST PCT-02 or reject his application where it is found that the applicant is not qualified to be enrolled as a goods and services tax practitioner.

(3) The enrolment made under sub-rule (2) shall be valid until it is cancelled:

Provided that no person enrolled as a goods and services tax practitioner shall be eligible to remain enrolled unless he passes such examination conducted at such periods and by such authority as may be notified by the Commissioner on the recommendations of the Council:

Provided further that no person to whom the provisions of clause (b) of sub-rule (1) apply shall be eligible to remain enrolled unless he passes the said examination within a period of eighteen months from the appointed date.

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