Amendment in CGST Rules: Examination for GST Practitioners

Central Government introduces Central Goods and Services Tax (Thirteenth Amendment) Rules, 2018. Amendment mandates examination for GST practitioners enrolled under rule 83.

National Academy of Customs, Indirect Taxes and Narcotics (NACIN) to conduct the exam. Examination to be held twice a year with specific centers across India. Registered practitioners must pass within two years of enrollment.

Examination fee, registration, and attempts detailed; computer-based test with multiple-choice questions. Unfair means usage results in disqualification, strict guidelines set.

Results to be declared within a month of examination. Provision for relaxation by the Board or State Tax Commissioner, if necessary. Additionally, changes in recovery procedure under existing laws also introduced.