GST practitioners must pass a biannual computer based qualifying exam and comply with new electronic recovery and ledger procedures. Requires enrolled GST practitioners to pass a biannual Computer Based Test on GST law and procedures with 50% qualifying marks, regulated registration, fee payment, examination centres, unlimited attempts within a two year period (with transitional relief and one additional attempt for certain unforeseen events), candidate guidelines and disqualification for unfair practices; and establishes electronic procedures for uploading summaries of pre existing tax orders into an Electronic Liability Register for recovery under GST, together with new and amended form templates detailing demand breakup, payments, and updates.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST practitioners must pass a biannual computer based qualifying exam and comply with new electronic recovery and ledger procedures.
Requires enrolled GST practitioners to pass a biannual Computer Based Test on GST law and procedures with 50% qualifying marks, regulated registration, fee payment, examination centres, unlimited attempts within a two year period (with transitional relief and one additional attempt for certain unforeseen events), candidate guidelines and disqualification for unfair practices; and establishes electronic procedures for uploading summaries of pre existing tax orders into an Electronic Liability Register for recovery under GST, together with new and amended form templates detailing demand breakup, payments, and updates.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
