GST Exam 2018: Date, fee, syllabus, notification,pattern, form- All detail for GST practitioner

GST Exam 2018: Date, fee, syllabus, notification, pattern, form- All detail for GST practitioner

Who is a GST Practitioner:

GST Practitioner is a tax professional who can prepare returns and perform other activities on the basis of the information furnished to him by a taxable person.

Image : GST Exam 2018: Date, fee, syllabus, notification,pattern, form- All detail for GST practitioner

However, the legal responsibility of such filings remains with the Taxpayer. For this purpose, GST Practitioners (GSTP) are required to be enrolled with Centre or State Authority. CA, CS, CMA, Advocates, Retired Government Officials, and Graduates are eligible to apply for registration. In addition, GSTPs can be appointed Authorized Representatives who can act on the behalf of the taxpayers and represent them before tax authorities.

Image: GST Exam 2018: Date, fee, syllabus, notification,pattern, form- All detail for GST practitioner

Eligibility for GSTP Examination:

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

The GSTPs covered under rule 83(1)(b) read with second proviso to rule 83 (3) of said rules, are required to pass the said examination before 31.12.2018. The schedule of examination, syllabus of examination and the website for registration for examination GST Practitioner of will be notified in due course.

EXAMINATION FOR CONFIRMATION OF ENROLLMENT OF GST PRACTITIONERS:

The National Academy of Customs, Indirect Taxes and Narcotics (NACIN) has been authorized to 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).

Examination Date:

The examination for such GSTPs shall be conducted on 31.10.2018 from 11:00hrs to 13:30 hrs at designated examination centres across India.

Examination fee:

The applicants are required to make online payment of examination fee of Rs. 500/- at the time of registration for this exam.

Registration Link:

It will be a Computer Based Exam. The registration for this exam can be done by the eligible GSTPs on a registration portal, link of which;

(https://nacin.onlineregistrationform.org/)

The registration portal is already activated from 25th September 2018 and will remain open up to 10th Oct 2018.

For the convenience of candidates, a help desk will also be set up, details of which will be made available on the registration portal.

Pattern of Examination:

PAPER: GST Law & Procedures:  

Time allowed: 2 hours and 30 minutes

Number of Multiple Choice Questions: 100

Language of Questions: English and Hindi

Maximum marks: 200

Qualifying marks: 100

No negative marking

Syllabus of Examination:

• Central Goods and Services Tax Act,2017
• Integrated Goods and Services Tax Act,2017
• State Goods and Services Tax Acts,2017
• Union Territory Goods and Services TaxAct, 2017
• Goods and Services Tax (Compensation to States) Act, 2017
• Central Goods and Services Tax Rules, 2017
• Integrated Goods and Services TaxRules, 2017
• All State Goods and Services TaxRules, 2017
• Notifications,Circulars and orders issued from time to time