GST Practitioner Examination requirement: mandatory certified exam administered by NACIN, with qualifying standards and procedural safeguards. The amendment mandates a Computer Based Test for enrolled GST practitioners conducted by NACIN, held twice yearly with online registration and fee, designated centers, MCQ format and Annexure A syllabus, fifty percent qualifying marks, a specified period to pass with multiple attempts allowed within that period, provisions for one additional attempt for unforeseen circumstances on Commissioner recommendation, candidate guidelines, a defined list of unfair means leading to possible disqualification, result declaration procedures, and mechanisms for representations; it also provides procedural and form changes for recovery of pre-existing law demands via FORM GST DRC-07A/DRC-08A and updates to the Electronic Liability Register (FORM GST PMT-01).
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Provisions expressly mentioned in the judgment/order text.
GST Practitioner Examination requirement: mandatory certified exam administered by NACIN, with qualifying standards and procedural safeguards.
The amendment mandates a Computer Based Test for enrolled GST practitioners conducted by NACIN, held twice yearly with online registration and fee, designated centers, MCQ format and Annexure A syllabus, fifty percent qualifying marks, a specified period to pass with multiple attempts allowed within that period, provisions for one additional attempt for unforeseen circumstances on Commissioner recommendation, candidate guidelines, a defined list of unfair means leading to possible disqualification, result declaration procedures, and mechanisms for representations; it also provides procedural and form changes for recovery of pre-existing law demands via FORM GST DRC-07A/DRC-08A and updates to the Electronic Liability Register (FORM GST PMT-01).
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