GST practitioner examination and recovery of legacy demands are streamlined through new testing, liability, and form-based procedures. Amends the Assam Goods and Services Tax Rules, 2017 by inserting a framework for examination of GST practitioners, including NACIN-conducted testing, online registration, fees, multiple attempts within the qualifying period, candidate guidelines, unfair means provisions, result declaration, representations, and power to relax. It also introduces recovery of demands created under existing laws through electronic summaries and updates to the liability register, while revising related forms for cancellation, return filing, appeal, and liability accounting.
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GST practitioner examination and recovery of legacy demands are streamlined through new testing, liability, and form-based procedures.
Amends the Assam Goods and Services Tax Rules, 2017 by inserting a framework for examination of GST practitioners, including NACIN-conducted testing, online registration, fees, multiple attempts within the qualifying period, candidate guidelines, unfair means provisions, result declaration, representations, and power to relax. It also introduces recovery of demands created under existing laws through electronic summaries and updates to the liability register, while revising related forms for cancellation, return filing, appeal, and liability accounting.
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