GOVERNMENT OF INDIA

MINISTRY OF FINANCE, DEPARTMENT OF REVENUE

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

PRESS RELEASE cum ADVERTISEMENT

24th October, 2019

EXAMINATION FOR CONFIRMATION OF ENROLLMENT OF GST PRACTITIONERS

The National Academy of Customs, Indirect Taxes and Narcotics (NACIN) has been authorized 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, vide Notification No. 24/2018-Central Tax dated 28.5.2018. 

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. Three such examinations for such GSTPs have already been conducted on 31.10.2018, 17.12.2018 and 14.06.2019. The next examination for them shall be conducted on 12.12.2019 from 1100 hrs to 1330 hrs at designated examination centers across India. 

It will be a Computer Based Exam. The registration for the exam can be done by the eligible GSTPs on a registration portal, link of which will be provided on NACIN and CBIC websites. The registration portal for exam scheduled on 12.12.2019 will be activated on 22nd November, 2019 and will remain open up to 5th December, 2019. For convenience of candidates, a help desk for this period will also be set up, details of which will be made available on the registration portal. The applicants are required to make online payment of examination fee of ₹ 500/- at the time of registration for this exam.

Pattern and Syllabus of the Examination

 PAPER: GST Law & Procedures:

Time allowed: 2 hours and 30 minutes

Number of Multiple Choice Questions: 100

Language of Questions: English and Hindi

Maximum marks: 200

Qualifying marks: 100

No negative marking

Syllabus:

1.         Central Goods and Services Tax Act, 2017

2.         Integrated Goods and Services Tax Act, 2017

3.         State Goods and Services Tax Acts, 2017

4.         Union Territory Goods and Services Tax Act, 2017

5.         Goods and Services Tax (Compensation to States) Act, 2017

6.         Central Goods and Services Tax Rules, 2017

7.         Integrated Goods and Services Tax Rules, 2017

8.         All State Goods and Services Tax Rules, 2017

9.         Notifications, Circulars and orders issued from time to time 

Note: As GST Law and Procedures are still evolving, the various items of the above syllabus will be considered as on 30.09.2019 for the purpose of this examination.

Confirmation of enrollment for GST practitioners requires passing a prescribed computer based examination before the announced deadline. Confirmation of enrollment for GST Practitioners requires passing an examination conducted by NACIN under sub rule (3) of Rule 83; eligible GSTPs enrolled under sub rule (2) and meeting clause (b) of sub rule (1) must pass the prescribed computer based examination, register online through the designated portal within announced windows, and pay the required examination fee as part of the eligibility and administration process.