GSTP exmaination

[Sundaraiah kollipara]

Sir,

I am enrolled GST practitioner in gst.gov.in and GST practitioner certificate Form GST PCT-02 received December 2017.

My question GSTP enrolled person GST Practitioner exam passed compulsory.if compulsory what is the time limit GST practitioner examaination passed.

[KASTURI SETHI]

Yes, it is compulsory. Initially, time limit was one year. Later on it was extended. Now the exam is to be passed within 30 months from the appointed date i.e. 1.7.17. See Rule 83(3) of CGST Rules, 2017.

Also see the following:-

C.B.E. & C. Flyer No. 43, dated 1-1-2018

"A person desirous of becoming GST Practitioner has to submit an application in the form GST PCT-1. The application shall be scrutinised and GST practitioner certificate shall be granted in the form GST PCT-2. In case, the application is rejected, proper reasons shall have to be mentioned in the form GST PCT-4. 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. Any person who has been enrolled as goods and services tax practitioner by virtue of he being enrolled as a sales tax practitioner or tax return preparer under the existing law shall remain enrolled only for a period of one year from the appointed date, i.e. 1st July, 2017 unless he passes the said examination within the said period of one year."

[Sundaraiah kollipara]

Thanks sir reply,

This exam passed only for STP and TRP enrolled persons or all enrolled persons exam passed.

AI Summary

GST practitioner examination requirement: enrolled practitioners must pass the prescribed qualifying exam to retain eligibility. Persons enrolled as GST practitioners must pass a prescribed qualifying examination to remain eligible; Rule 83(3) and administrative guidance fix a post appointment time limit for passing the exam. Enrolment remains valid until cancelled, but continued eligibility is conditional on clearing the examination as notified by the Commissioner. Transitional enrollees (those previously enrolled as sales tax practitioners or tax return preparers) were subject to a shorter initial period within which to pass the exam unless they cleared it in that window.