Examination of GST Practitioners: mandatory computer based test requirement, registration, qualifying marks and conduct rules introduced. The amendment inserts Rule 83A mandating that enrolled GST practitioners pass a NACIN conducted Computer Based Test with MCQs, held twice yearly, with online registration, fee payment, choice of centres, fifty percent qualifying marks, multiple attempts within prescribed periods, special relief for hardship, and disqualification for unfair practices. It also inserts Rule 142A establishing process to upload summaries of demands created under existing laws in FORM GST DRC-07A for recovery under GST, to post them in Part II of the Electronic Liability Register (FORM GST PMT-01), and to update or rectify such entries via FORM GST DRC-08A when demands are modified or recovered under prior laws.