Nagaland GST: mandatory practitioner examination, new recovery procedure for pre existing tax demands, and form amendments. The amendment inserts Rule 83A requiring enrolled GST practitioners to pass a NACIN conducted computer based MCQ examination held twice yearly, with online registration, fee payment, choice of centres, a 50% qualifying mark, a two year period to pass, and safeguards for unfair practices and result representations. It also adds Rule 142A to enable recovery of dues under existing laws by uploading order summaries in FORM GST DRC-07A to the common portal for posting in Part II of the Electronic Liability Register (FORM GST PMT-01) and to update or rectify such postings through FORM GST DRC-08A.
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Nagaland GST: mandatory practitioner examination, new recovery procedure for pre existing tax demands, and form amendments.
The amendment inserts Rule 83A requiring enrolled GST practitioners to pass a NACIN conducted computer based MCQ examination held twice yearly, with online registration, fee payment, choice of centres, a 50% qualifying mark, a two year period to pass, and safeguards for unfair practices and result representations. It also adds Rule 142A to enable recovery of dues under existing laws by uploading order summaries in FORM GST DRC-07A to the common portal for posting in Part II of the Electronic Liability Register (FORM GST PMT-01) and to update or rectify such postings through FORM GST DRC-08A.
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