All You Need to Know about GST Practitioners Exam 2018: Golden Opportunity for CA, CS, CMAs

GST Practitioners Exam - GST Practitioners

The exam for the Goods and Services Tax Practitioner (GSTP) is all set to be conducted on 31st October 2018. Under the new GST law, the candidates who have applied for GST Practitioners Exam shall pass the exam conducted by NACIN before 31st December 2018 for confirmation of their enrollment.

Here are all the details of the GST Practitioners Exam 2018.

Who is a GST Practitioner?

Section 48 of the CGST Act provides for the authorization of an eligible person to act as an approved GST practitioner.

A registered person may authorize an approved GST practitioner to furnish information, on his behalf, to the government. Persons who want to be enrolled as GST Practitioner should submit an application in Standardised formats from GST PCT-1 to GST PCT- 5. A goods and services tax practitioner enrolled in any State or Union Territory shall be treated as enrolled in the other States/Union territories. The enrolment once done remains valid till it is cancelled.

But no person enrolled as a goods and services tax practitioner shall be eligible to remain enrolled unless he passes such examination conducted at such periods and by such authority as may be notified by the Commissioner on the recommendations of the Council.

A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person: (a) furnish details of outward and inward supplies (b) furnish monthly, quarterly, annual or final return (c) make deposit for credit into the electronic cash ledger (d) file a claim for refund and (e) file an application for amendment or cancellation of registration.

GSTP Exam

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).

Eligibility

Any sound mind person, person who is a citizen of India and not otherwise ineligible under law can apply for the GST practitioners’ exam. In addition, the person should also satisfy any of the following conditions:

(a) Is a retired officer of the Commercial Tax Department of any State Government or of the CBEC and has worked in a post not lower in rank than that of a Group-B gazetted officer for minimum period of two years or

(b) Has been enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than five years

(c) Has passed: (i) a graduate or postgraduate degree or its equivalent examination having a degree in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University established by any law for the time being in force or (ii) a degree examination of any Foreign University recognized by any Indian University as equivalent to the degree examination mentioned in sub clause (i) or (iii) any other examination notified by the Government, on the recommendation of the Council, for this purpose or (iv) any degree examination of an Indian University or of any Foreign University recognized by any Indian University as equivalent of the degree examination or (v) has passed any of the following examinations, namely : (a) final examination of the Institute of Chartered Accountants of India or (b) final examination of the Institute of Cost Accountants of India or (c) final examination of the Institute of Company Secretaries of India

Relevant Dates

Registration: Registration will be started from 25th September 2018.

Exam: The examination shall be conducted on 31.10.2018 from 11:00 hrs to 13:30 hrs at designated Examination Centres across India.

Application Fee: A fee of Rs. 500 is payable by the candidate at the time of registration for exam.

Pattern and Syllabus

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 Marks

Syllabus

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

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