A Simplified Guide to GST Practitioners Examination 2018

  • Blog|GST & Customs|
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  • By Taxmann
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  • Last Updated on 25 June, 2021
As 31st October 2018 is all set for the commencement of GST Practitioner (GSTP) exam, a number of doubts still remain in the minds of the candidates.  The Department has required that every person, who is intending to provide services to the business entities, will have to qualify the GST Practitioners exam on or before 31st December, 2018 in order to qualify as the competent certified practitioners of GST. 
 
Now, the last date for passing the examination for GST Practitioners to be extended till 31st December, 2019 for those GST Practitioners who have enrolled under rule 83(1)(b) i.e. who were sales tax practitioner or tax return preparer under the existing law for a period of not less than 5 years.

Eligibility Criteria for a GST Practitioner:

The examination for GSTP is conducted by NACIN (National Academy of Customs, Indirect Taxes & Narcotics). The Section 48 of the CGST Act read with Rule 83 of the CGST Rules gives the complete details for the authorization of a competent person, who could work as an approved practitioner for GST. A registered person could authorize a practitioner of GST to act on his behalf while interacting with the Department or Government of India.  As the prescribed Rules the candidates need to apply for enrollment as GST practitioner  in the form GST PCT-1.  If the candidate is found eligible, the certificate for GST Practitioner shall be issued in GST PCT 2. The certificate of GST Practitioner shall remain valid till it is cancelled. Thus, the first step is to register at the portal of NACIN and enroll for GSTP examination. 

 

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The Norms for Eligibility:

As per Rule 83 of CGST Rules, an Indian citizen, with a sound mind, is an eligible candidate for the GST practitioner examination, if he satisfies any of the following conditions: a) He is a retiree from the Commercial Tax Department of the government of any State or CBEC. He has worked in the post of a Group-B Gazetted officer for 2 years or more.  b) He has taken enrollment as a sales tax practitioner or tax return preparer and worked as the same for more than 5 years. c) He/she has completed a graduate or post-graduate degree in any of the subjects like Law, Commerce, or Banking.  In order to qualify on the education ground, he/she might have a foreign degree, which has the recognition from the Indian government as equivalent of its degrees. Alternatively, he/she might have completed the final examination of ICAI or ICSI or the Institute of Cost Accountants of India. 

GST Practitioner Registration:

GST Practitioner examination registration shall commence from 25th September, 2018. The examination would be held on 31st December, 2019 from 11:00 A.M. to 1:30 P.M. in the designated examination centers throughout India.  The candidates will have to pay a fee of Rs 500 at the time of registration.

GST Practitioner Exam Syllabus:

The syllabus for the GST practitioners’ examination would have the following in its course curricular:

  • Central Goods and Services Tax Act, 2017
  • Integrated Goods and Services Tax Act, 2017 State Goods and Services Tax Acts, 2017 
  • Union Territory Goods and Services Tax Act, 2017 Goods and Services Tax (Compensation to States) Act, 2017 
  • Central Goods and Services Tax Rules, 2017 Integrated Goods and Services Tax Rules, 2017 
  • All State Goods and Services Tax Rules, 2017 
  • Notifications, Circulars and orders issued from time to time
You can check the GST practitioners question bank by Taxmann. This is an essential book for preparing for GST practitioners exam.

Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

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