GST Practitioner Examination now mandatory: periodic computer-based certification and standardized electronic recovery procedures introduced. The amendment requires enrolled GST practitioners to pass a prescribed computer-based, multiple-choice examination administered by the designated examination authority, with published syllabus, online registration and fee payment, choice of centres, a defined period and multiple attempts to pass, compassionate additional attempts on merit, disqualification provisions for unfair practices, qualifying marks and result publication procedures; it also establishes procedures and new electronic forms to upload and recover demands arising under existing laws by posting summarized orders into Part II of the Electronic Liability Register and updating that register when demands are modified or quashed.
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GST Practitioner Examination now mandatory: periodic computer-based certification and standardized electronic recovery procedures introduced.
The amendment requires enrolled GST practitioners to pass a prescribed computer-based, multiple-choice examination administered by the designated examination authority, with published syllabus, online registration and fee payment, choice of centres, a defined period and multiple attempts to pass, compassionate additional attempts on merit, disqualification provisions for unfair practices, qualifying marks and result publication procedures; it also establishes procedures and new electronic forms to upload and recover demands arising under existing laws by posting summarized orders into Part II of the Electronic Liability Register and updating that register when demands are modified or quashed.
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