Confirmation of enrollment requirement for GST practitioners under Rule eighty three: pass NACIN-conducted CBT exam to retain enrollment.
Confirmation of enrollment for GST Practitioners requires passing an NACIN-conducted Computer Based Test under the enrolment rule framework. Eligible GSTPs who meet the prior-practitioner experience criterion must register online within the announced window, pay the examination fee, and sit a single-paper exam on GST Law & Procedures; the test has a fixed duration, specified number of multiple choice questions, maximum marks, and a qualifying mark with no negative marking. The syllabus covers central, integrated, state and union territory GST statutes and rules, the Compensation to States Act, and related notifications, circulars and orders as frozen on the cutoff date.

GST: a destination based dual tax with CGST, SGST and IGST, unified IT returns and a compensation mechanism.
GST creates a destination based, dual tax where Centre and States concurrently tax a common base through CGST/SGST on intra State supplies and IGST on inter State supplies; the IGST and cross utilisation rules preserve input tax credit and govern periodic fund settlement. Constitutional amendment enabled the Goods and Services Tax Council to recommend scope, rates, place of supply principles and a five year compensation mechanism for States. Implementation rests on enacted CGST/IGST/UTGST and Compensation laws, a common IT platform for registration/returns/payments, e way bills, composition thresholds, zero rating for exports, and transitional relief measures.

GST revenue growth signals strongest collections in the fiscal year, driven by higher receipts and IGST settlements.
Total gross GST revenue for March 2019 reached Rs. 1,06,577 crore, comprising CGST Rs. 20,353 crore, SGST Rs. 27,520 crore, IGST Rs. 50,418 crore (including Rs. 23,521 crore on imports) and Cess Rs. 8,286 crore (including Rs. 891 crore on imports). Regular IGST settlements to CGST and SGST were Rs. 17,261 crore and Rs. 13,689 crore respectively, plus a provisional Rs. 20,000 crore allocated 50:50 between Centre and States, yielding post settlement receipts of Rs. 47,614 crore for CGST and Rs. 51,209 crore for SGST.