Notification: Designation of Examination Authority
Authority: G.S.R (E) empowered by section 48 of CGST Act, 2017 and rule 83(3) of CGST Rules, 2017.
Designation: National Academy of Customs, Indirect Taxes and Narcotics, Ministry of Finance, India, appointed as examination authority.
Purpose: Conducting examinations as prescribed under rule 83 for GST-related matters.
Recommendation: Commissioner's decision based on advice from the Council.
Issued By: Dr. Sree Parvathy S.L., Under Secretary to the Government of India.
Significance: Ensures standardized evaluation and compliance in GST procedures.
Impact: Streamlines examination processes for enhanced efficiency and uniformity.