GOVERNMENT OF INDIA

MINISTRY OF FINANCE, DEPARTMENT OF REVENUE

NATIONAL ACADEMY OF CUSTOMS, INDIRECT TAXES & NARCOTICS, FARIDABAD.

Press Release-cum-Schedule

10th May, 2019

The National Academy of Customs, Indirect Taxes and Narcotics (NACIN) has been authorized vide Notification No. 24/2018-Central Tax dated 28.5.2018, to conduct an examination for confirmation of enrollment of Goods and Services Tax Practitioners (GSTPs) in terms of the sub-rule (3) of Rule 83 of the Central Goods and Services Tax Rules, 2017.

The GSTPs enrolled on the GST Network under sub-rule (2) of Rule 83 and covered by clause (b) of sub-rule (1) of Rule 83, i.e. those meeting the eligibility criteria of having enrolled as Sales Tax Practitioners or Tax Return Preparer under the existing law for a period not less than five years, are required to pass the said examination before 31.12.2019 in terms of Notification no. 03/2019-Central Tax dated 29.01.2019. Two such examinations for such GSTPs have already been conducted on 31.10.2018 and 17.12.2018.

In terms of Rule 83A(3) of CGST Rules, 2017, the examination shall be conducted twice in a year by NACIN. The next two examinations in year 2019, for GSTPs falling under STPEL/TRPEL categories, shall be conducted on 14.06.2019 and 12.12.2019 (from 1100 hrs to 1330 hrs) at designated examination centers, all across India. 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.

Examination requirement for GST Practitioners: pass the NACIN exam or forfeit further opportunity to confirm enrollment. NACIN is authorized to conduct the confirmation examination for GST Practitioners; those previously enrolled as Sales Tax Practitioners or Tax Return Preparers with at least five years' experience must pass the prescribed exam to confirm GSTP status. The examination is to be held twice yearly by NACIN at designated centres, with the final scheduled session in 2019 serving as the last opportunity for eligible candidates to appear and obtain confirmation.