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of <h1>GST Amendment 2018: New Rule 83A Requires Biannual Exam for Practitioners; Updates Forms, Appeals, and Tax Procedures.</h1> The Central Goods and Services Tax (Thirteenth Amendment) Rules, 2018, effective from October 30, 2018, introduce amendments to the GST framework. Key changes include the introduction of Rule 83A, mandating GST practitioners to pass an examination conducted biannually by NACIN. The amendment outlines the examination's registration, fee, centers, and guidelines. It also specifies the process for recovering dues under existing laws and updates various GST forms, including GST PMT-01, GST DRC-07A, and GST DRC-08A. Additionally, the amendment modifies the designation of officers in appeals and procedures for business transfers and tax liabilities.
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