No GST Practitioner Exam Since 2019: Thousands Affected as They Lose GSTAT Practice Opportunities
Five years on, the GST Practitioner Exam has remained stalled since 2019, leaving thousands of aspirants in limbo
India has not conducted a single GST Practitioner (GSTP) Exam since 12 December 2019, leaving thousands of aspiring tax professionals in an uncertain situation. The last GSTP exam held in 2019 was officially announced as the last chance for people who had worked under the old tax regime such as Sales TaxPractitioners (STPs) and Tax Return Preparers (TRPs).
“Such candidates are hereby informed that the examination scheduled to be held on 12.12.2019 will be their last chance to appear and pass the said examination, failing which they shall not be given another opportunity/chance.”
After this transitional batch completed their final attempt, the exam cycle simply never resumed.
What the exam was meant to do
The GST Practitioner Exam is an important part of the GST system. It ensures that people helping taxpayers with GST returns, registrations, amendments, refunds and disputes are properly trained.
The GST Rule 83A(3) clearly state:
"The examination shall be 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."
Even though these rules remain in force, no exam has been scheduled after December 2019.
Why did the exam stop after 2019
The exam held in December 2019 was part of a transitional phase for old tax practitioners. Once their deadline ended on 31 December 2019, the government did not create a new, ongoing exam framework. No official notification was issued to restart or discontinue the exam.
Maybe the COVID-19 pandemic in early 2020 disrupted most examination and administrative processes. Over time, the exam slipped into a “silent halt” with no communication from NACIN or the GST Council. The rules were never amended, but the exam remained unavailable.
Some professional sources describe the exam as "optional" for building credibility, while others emphasise mandatory status. This contradiction reflects the de facto vs. de jure gap:
- De Jure (Rules): Exam is mandatory for certain categories
- De Facto (Reality): Exam is unavailable, practitioners operate as if it doesn't exist; it is functionally "optional
How many people are affected?
The government does not publish aggregate statistics on enrolled GSTPs by category. We can assume 10,000 to 50,000 GST aspirants across India are affected. These include graduates in Commerce, Business Administration, Higher Auditing, Banking, and Business Management.
They enrolled after 2019 expecting to appear for the mandatory exam, but the exam has not been held for more than five years. Because the exam is required within two years of enrollment, thousands are technically stuck in an incomplete status. This has created a "frozen cohort" of practitioners who cannot formalise their credentials.
Need for trained GST practitioners
The exam is urgent because the GST Appellate Tribunal is now operational. On May 6, 2024, Justice Aravind Mishra took oath as GSTAT President. April 24, 2025, GSTAT Procedure Rules, 2025 notified.
- September 2025: Appeals began being accepted
- December 2025: Hearings commenced
- Structure: 1 Principal Bench New Delhi + 31 State Benches
- Caseload: 14,000+ pending appeals; projected 5,00010,000+ new appeals annually
Section 116(2) of the CGST Act, 2017 lists authorised representatives before GST authorities and the appellate tribunal:
- Relatives/employees
- Advocates with Certificate of Practice
(c) CA/CS/CMA with Certificates of Practice
(e) Any person authorized to act as a GST practitioner.
GSTPs have explicit statutory standing to appear as legal counsel before a tribunal not merely as return-filing operators. Professionals who can mix compliance knowledge with tribunal procedures. Without an updated GSTP exam, India is missing the opportunity to develop this new category of specialised GST representatives.
Advocates can also represent clients before GSTAT, but most LLB programmes focus on general law, rather than GST processes. The law courses do not provide training in:
- GSTR-1, GSTR-3B and reconciliation
- Input Tax Credit matching
- GST portal technical flow
- Digital evidence and system logs
- Return sequencing
- Refund system mechanics
GST disputes are often technical, and this is where trained GST practitioners have an advantage. But without an exam, their skills cannot be formally verified.
Why bringing back the GSTP exam is important now
The exam is legally supposed to be held twice a year. Restarting it ensures compliance with GST rules. A certified pool of GST practitioners can help speed up appeals and improve the quality of cases presented. Small businesses depend heavily on GST practitioners for filing, notices and representation. Certification ensures they receive reliable service.
The exam helps ensure that only properly trained individuals handle sensitive GST filings and disputes. Reviving the exam could support tens of thousands of young graduates looking to build a career in taxation. A trained and certified GST workforce strengthens every part of the GST system from return filing to litigation.
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