GST Practitioner examination requirement established; failure-to-pass timelines and electronic recovery of pre existing tax demands implemented. The Punjab Rules are amended to require all enrolled GST Practitioners to pass a Computer Based Test conducted twice yearly by the designated national examination agency, with prescribed registration, fee, centres, syllabus, qualifying marks and provisions for attempts, disqualification for unfair means, and limited relaxation powers. The rules also create a mechanism to migrate unrecovered demands under prior laws into GST recovery through electronic upload of summaries in FORM GST DRC-07A, update or rectification via FORM GST DRC-08A, and recording in Part II of the Electronic Liability Register (FORM GST PMT-01), with specified templates, reconciliation and procedural notes.
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GST Practitioner examination requirement established; failure-to-pass timelines and electronic recovery of pre existing tax demands implemented.
The Punjab Rules are amended to require all enrolled GST Practitioners to pass a Computer Based Test conducted twice yearly by the designated national examination agency, with prescribed registration, fee, centres, syllabus, qualifying marks and provisions for attempts, disqualification for unfair means, and limited relaxation powers. The rules also create a mechanism to migrate unrecovered demands under prior laws into GST recovery through electronic upload of summaries in FORM GST DRC-07A, update or rectification via FORM GST DRC-08A, and recording in Part II of the Electronic Liability Register (FORM GST PMT-01), with specified templates, reconciliation and procedural notes.
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