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GST practitioner examination requirement instituted; NACIN to conduct CBT with qualifying criteria and electronic recovery workflow. The amendment inserts Rule 83A mandating that enrolled GST Practitioners pass a NACIN conducted computer based examination with specified registration, fee, scheduling, centre selection, attempt limits, candidate guidelines, unfair practice sanctions and result/representation procedures; Annexure A prescribes the paper pattern and GST syllabus. It also inserts Rule 142A and new forms FORM GST DRC 07A and DRC 08A to enable uploading of summaries of demands created under existing laws to the common portal for recovery under GST and to record subsequent modifications, with automatic updates to Part II of the Electronic Liability Register (FORM GST PMT 01).
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GST practitioner examination requirement instituted; NACIN to conduct CBT with qualifying criteria and electronic recovery workflow.
The amendment inserts Rule 83A mandating that enrolled GST Practitioners pass a NACIN conducted computer based examination with specified registration, fee, scheduling, centre selection, attempt limits, candidate guidelines, unfair practice sanctions and result/representation procedures; Annexure A prescribes the paper pattern and GST syllabus. It also inserts Rule 142A and new forms FORM GST DRC 07A and DRC 08A to enable uploading of summaries of demands created under existing laws to the common portal for recovery under GST and to record subsequent modifications, with automatic updates to Part II of the Electronic Liability Register (FORM GST PMT 01).
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