GST practitioner examination requirement and procedural amendments: NACIN conducted CBT, pass criteria, and recovery forms introduced. Rule 83A requires enrolled GST practitioners to pass a Computer Based Test conducted twice yearly by a designated exam body, with registration and fee per attempt, a two year passing period (with transitional extension), unlimited attempts within that period, one additional attempt in emergencies subject to Commissioner recommendation, a 50% qualifying mark, prescribed candidate guidelines and disqualification for unfair practices; results to be declared within one month and representations handled per established procedure. The amendment also inserts Rule 142A for electronic recovery of pre existing demands via specified portal forms and updates to the electronic liability register.
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GST practitioner examination requirement and procedural amendments: NACIN conducted CBT, pass criteria, and recovery forms introduced.
Rule 83A requires enrolled GST practitioners to pass a Computer Based Test conducted twice yearly by a designated exam body, with registration and fee per attempt, a two year passing period (with transitional extension), unlimited attempts within that period, one additional attempt in emergencies subject to Commissioner recommendation, a 50% qualifying mark, prescribed candidate guidelines and disqualification for unfair practices; results to be declared within one month and representations handled per established procedure. The amendment also inserts Rule 142A for electronic recovery of pre existing demands via specified portal forms and updates to the electronic liability register.
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