The Central Board of Indirect Taxes and Customs ( CBIC ) has notified the amended rules for the Goods and Services Tax ( GST ) Practitioner’s Exam.
The Notification issued by the Board on Tuesday amends the relevant provisions of the Central GST Rules.
As per the rules, a person who obtained provisional enrollment under Rule 83 can apply through online for the examination conducted twice in a year as per the schedule of the examination published by NACIN every year on the official websites of the Board, NACIN, common portal, GST Council Secretariat and in the leading English and regional newspapers.
The amended rules said that a person who is required to pass the examination shall register online on a website specified by NACIN by the paying the required fee in the prescribed manner.
The examination shall be held across India at the designated centers. The candidate shall be given an option to choose from the list of centers as provided by NACIN at the time of registration.
A person enrolled as a goods and services tax practitioner in terms of sub-rule (2) of rule 83 is required to pass the examination within two years of enrolment: Provided that if a person is enrolled as a goods and services tax practitioner before 1st of July 2018, he shall get one more year to pass the examination
The examination shall be a Computer Based Test having one question paper consisting of Multiple Choice Questions. Person who secure fifty per cent of the total marks will pass the exam.
The results of the exam will be published within one month of the conduct of examination on the official websites of the Board, NACIN, GST Council Secretariat, common portal and State Tax Department of the respective States or Union territories, if any. The results shall also be communicated to the applicants by e-mail and/or by post, the rules said.
