GST Practitioner Examination introduced; mandatory computer-based test, registration, qualifying marks and conduct, plus appeal process. The amendment mandates a compulsory GST Practitioner Examination conducted as a biannual Computer Based Test with online registration, fee payment, designated centres, a multiple-choice paper, prescribed syllabus and a fifty per cent qualifying mark, including rules on attempts, misconduct, disqualification, result declaration and representations. It also establishes a procedure to recover demands under existing laws by uploading summaries to the common portal and recording them in the Electronic Liability Register, and substitutes revised electronic forms and instructions to capture order details, demand particulars, payments and subsequent modifications.
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GST Practitioner Examination introduced; mandatory computer-based test, registration, qualifying marks and conduct, plus appeal process.
The amendment mandates a compulsory GST Practitioner Examination conducted as a biannual Computer Based Test with online registration, fee payment, designated centres, a multiple-choice paper, prescribed syllabus and a fifty per cent qualifying mark, including rules on attempts, misconduct, disqualification, result declaration and representations. It also establishes a procedure to recover demands under existing laws by uploading summaries to the common portal and recording them in the Electronic Liability Register, and substitutes revised electronic forms and instructions to capture order details, demand particulars, payments and subsequent modifications.
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