GST Practitioners Required To Pass Enrollment Of GST Practitioners Examination Before 31st December, 2018
To make compliance easy for businesses the Government has introduced various initiatives like GST Practitioners and GST Facilitation Centres. Section 48 of the CGST Act provides for the authorisation of an eligible person to act as approved GST practitioner.
Role of GST Practitioner
Rule 24 of the Return rules, provides the eligibility conditions to get enrolled as GST Practitioner:
National Academy of Customs, Indirect Taxes and Narcotics (NACIN) has been authorized to conduct an examination for confirmation of enrollment of Goods and Service Tax Practitioners (GSTP) in terms of sub-rule (3) of rule 83 of the Central Goods and Service Tax Rules, 2017, vide Notification No. 24/2018-Central Tax dated 28.5.2018.
The GSTPs covered under rule 83(1)(b) read with second proviso to rule 83 (3) of said rules, are required to pass the said examination before 31.12.2018. The schedule of examination, syllabus of examination and the website for registration for examination GST Practitioner of will be notified in due course.
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