Rule 83A
Examination of Goods and Services Tax Practitioners
GST
Returns
Rule 83A of Central Goods and Services Tax Rules, 2017
1[83A. Examination of Goods and Services Tax Practitioners.- (1) Every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolled as a goods and services tax practitioner under sub-rule (2) of the said rule, shall pass an examination as per sub-rule (3) of the said rule.
\n(2) The National Academy of Customs, Indirect Taxes and Narcotics (hereinafter referred to as “NACIN”) shall conduct the examination.
\n(3) Frequency of examination.- The examination shall be conducted twice in a year as per the schedule of the examination published by NACIN every year on the official websites of the Board, NACIN, common portal, GST Council Secretariat and in the leading English and regional newspapers.
\n(4) Registration for the examination and payment of fee.-
\n (i) A person who is required to pass the examination shall register online on <\/p>\n
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\n (iii) A person shall register and pay the requisite fee every time he intends to appear at the examination.
\n (iv) In case the goods and services tax practitioner having applied for appearing in the examination is prevented from availing one or more attempts due to unforeseen circumstances such as critical illness, accident or natural calamity, he may make a request in writing to the jurisdictional Commissioner for granting him one additional attempt to pass the examination, within thirty days of conduct of the said examination. NACIN may consider such requests on merits based on recommendations of the jurisdictional Commissioner.
\n(7) Nature of examination.-The examination shall be a Computer Based Test. It shall have one question paper consisting of Multiple Choice Questions. The pattern and syllabus are specified in Annexure-A.
\n(8) Qualifying marks.- A person shall be required to secure fifty per cent. of the total marks.
\n(9) Guidelines for the candida<\/p>\n
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\n (g) misbehaving in the examination center in any manner;
\n (h) tampering with the hardware and\/or software deployed; and
\n (i) attempting to commit or, as the case may be, to abet in the commission of all or any of the acts specified in the foregoing clauses.
\n(10) Disqualification of person using unfair means or practice.- If any person is or has been found to be indulging in use of unfair means or practices, NACIN may, after considering his representation, if any, declare him disqualified for the examination.
\n(11) Declaration of result.- NACIN shall declare the results within one month of the conduct of examination on the official websites of the Board, NACIN, GST Council Secretariat, common portal and State Tax Department of the respective States or Union territories, if any. The results shall also be communicated to the applicants by e-mail and\/or by post.
\n(12) Handling representa<\/p>\n
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\n (b) NACIN means as notified by notification No. 24\/2018-Central Tax, dated 28.05.2018.
\nAnnexure-A
\n[See sub-rule 7]
\nPattern and Syllabus of the Examination
\nPAPER: GST Law & Procedures:
\nTime allowed:
\n2 hours and 30 minutes
\nNumber of Multiple Choice Questions:
\n100
\nLanguage of Questions:
\nEnglish and Hindi
\nMaximum marks:
\n200
\nQualifying marks:
\n100
\nNo negative marking
\n
\n
\nSyllabus:
\n1
\nThe Central Goods and Services Tax Act, 2017
\n2
\nThe Integrated Goods and Services Tax Act, 2017
\n3
\nAll The State Goods and Services Tax Acts, 2017
\n4
\nThe Union territory Goods and Services Tax Act, 2017
\n5
\nThe Goods and Services Tax (Compensation to States) Act, 2017
\n6
\nThe Central Goods and Services Tax Rules, 2017
\n7
\nThe Integrated Goods and Services Tax Rules, 2017
\n8
\nAll The State Goods and Services Tax Rules, 2017
\n9
\nNotifications, Circulars and orders issued from time to time under the said Acts and Rules.]
\n
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\nNOTES:-
\n1.\n<\/p>\n
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