Notification No. 24/2018 – Central Tax Explained

Want to File ITR, GST Returns & Pvt. Ltd. Registration

Notification No. 24/2018 – Central Tax: seeks to notify NACIN as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the CGST Rules, 2017.

GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

G.S.R. … (E).- In exercise of the powers conferred by section 48 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (3) of rule 83 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby notifies the National Academy of Customs, Indirect Taxes and Narcotics, Department of Revenue, Ministry of Finance, Government of India, as the authority to conduct the examination as per the said sub-rule.

(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India

📚 Frequently Asked Questions (FAQs): Notification No. 24/2018 – Central Tax

Q1: What is Notification No. 24/2018 – Central Tax?

Answer:
It is a GST notification that appoints NACIN as the authority to conduct the GST practitioner examination. 24

Q2: Which organization conducts the GST practitioner exam?

Answer:
The exam is conducted by NACIN, as notified under this notification. 24

Q3: Under which section was this notification issued?

Answer:
It was issued under Section 48 of the CGST Act, 2017. 24

Q4: What rule requires GST practitioner exams?

Answer:
Rule 83(3) of the CGST Rules, 2017 requires GST practitioners to pass the exam. 24

Q5: Who can become a GST practitioner?

Answer:
Persons such as:
Chartered accountants
Company secretaries
Cost accountants
Law graduates
Retired tax officials
Experienced tax return preparers

Q6: Is the GST practitioner exam mandatory?

Answer:
Yes. Eligible practitioners must pass the exam within the prescribed time to continue as GST practitioners.

Q7: What happens if a practitioner fails the exam?

Answer:
They may lose eligibility to continue as a GST practitioner under GST rules.

Q8: What is the role of a GST practitioner?

Answer:
They:
File GST returns
Assist in GST registration
Handle compliance
Respond to notices

Q9: Can a business operate without a GST practitioner?

Answer:
Yes. Businesses can file GST returns themselves, but many prefer professionals for accuracy.

Q10: How can I register as a GST practitioner?

Answer:
You must:
Apply under Rule 83
Pass the NACIN examination

Q11: What documents are required for GST practitioner registration?

Answer:
Typically required:
PAN
Educational qualifications
Address proof
Digital Signature Certificate
Apply for DSC here:
👉 Finodha Online DSC Services

Q12: What is the benefit of hiring a GST practitioner?

Answer:
Benefits include:
Accurate return filing
Compliance with GST laws
Reduced risk of penalties

Q13: Does NACIN conduct exams regularly?

Answer:
Yes. NACIN conducts GST practitioner exams as per GST Council and government guidelines.

Q14: Is this notification still relevant today?

Answer:
Yes. NACIN continues to function as the authority for GST practitioner examinations.

Q15: Where can I get professional GST assistance?

Answer:
You can get expert support from:
👉 Finodha GST Compliance Services
for reliable and hassle-free GST support.

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