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GST Practitioners' Exam

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About GST Practitioners' Exam

The provisions of GST Act permit certain persons to carry out certain activities such as filing various GST returns for Outward Supplies, Inward Supplies etc. on behalf of taxpayers. They are appointed, approved and authorized by Government and will be known as GST practitioners. Government has notified the National Academy of Customs, Indirect Taxes and Narcotics, Department of Revenue, Ministry of Finance, Government of India, as the authority to conduct the examination for GST Practitioners. Those meeting the eligibility criteria of having enrolled as GST practitioners are required to pass this examination.

The format of examination is as under:
  • a. The examination will be conducted online (computer-based in a proctored Environment) with objective multiple-choice questions.
  • b. The duration of the examination will be 2 hours and 30 minutes.
  • c. A candidate will be required to answer 100 questions in 2 hours and 30 minutes for a total of 200 marks.
  • d. There will be no negative marking for the incorrect answer.
  • e. Passing mark for the examination is 100.
Frequently Asked Questions
Who can enroll as GST Practitioner (GSTP)?
Any person can enroll for GSTP who fulfills basic eligibility criteria. Eligibility criteria required that a person must satisfy the following conditions:
  • He is citizen of India
  • He is a person of a sound mind
  • He is not adjudicated as insolvent and
  • He has not been convicted by a competent court
  • As per the provisions, the following people can become GST practitioners:
  • A retired officer of the Commercial Tax Department of any State Government or of the CBEC, Government of India who has worked in a post of Group-B or higher gazetted officer for a minimum period of 2 years
  • A Tax Return Preparer or a Sales Tax Practitioner registered under existing law for a period of not less than 5 years
  • A graduate or postgraduate in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University or a recognized Foreign University
  • A CA, CS or CMA
  • The person who is enrolled as GSTP shall pass such examination conducted by prescribed authority within period of 30 months from the appointed date i.e. July 1st, 2017.
  • 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
  • If a GST Practitioner is found guilty of misconduct in connection with any proceedings under the GST Act, he is disqualified to act as GST Practitioner. However, GSTP can’t be disqualified unless a reasonable opportunity of being heard is provided to GSTP.
    Two of such GSTP examinations have already been conducted on 31-10-2018 and 17-12-2018. The next examination is scheduled to be conducted on 14-6-2019 from 1100 hrs. to 1330 hrs. at designated examination centres across India.
    The registration for the exam can be done by the eligible GSTPs on a registration portal. The important dates related to exams are as under:
    Commencement of on-line submission of application form21/05/2019
    Last Date of submitting the details Application form04/06/2019
    Hall Ticket / Admit Card can be downloaded (Tentative)07/06/2019 To 08/06/2019
    Date of Computer Based Test14/06/2019
    Declaration of Result / Merit List(Tentative)20/06/2019

    A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorized by him to-

  • furnish the details of outward and inward supplies;
  • furnish monthly, quarterly, annual or final return;
  • make deposit for credit into the electronic cash ledger;
  • file a claim for refund;
  • file an application for amendment or cancellation of registration;
  • furnish information for generation of e-way bill;
  • furnish details of challan in FORM GST ITC-04;
  • file an application for amendment or cancellation of enrolment under rule 58; and
  • file an intimation to pay tax under the composition scheme or withdraw from the said scheme:
  • GSTP can appear before GST Authorities on behalf of registered person after providing a copy of authorization from such person in form GST PCT-05.
    Government requires GST Practitioners to follow the principle of due diligence while preparing the statements of return and verify such statements. Verification can be done:
  • Electronically by Electronic Verification Code (EVC); or
  • By way of affixing his Digital Signature Certificate.
  • About the exam
    Computer Based
    Exam Duration
    2:30 Hours
    No. of Questions
    Total Marks
    Passing Marks
    Negative Marking
    No marks will be deducted for a wrong answer
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