GST Practitioners Exam

The National Academy of Customs, Indirect Taxes and Narcotics (NACIN) has been authorized to conduct an examination for confirmation of enrollment of Goods and Services Tax Practitioner’s

Who can enrol as GST Practitioner (GSTP)? / Qualifications for Becoming a GST Practitioner

As per the provisions, the following people can become GST practitioners:

  • A retired officer of the Commercial Tax Department of any State Government or of the CBEC, Government of India who has worked in a post of Group-B or higher gazetted officer for a minimum period of 2 years
  • A Tax Return Preparer or a Sales Tax Practitioner registered under existing law for a period of not less than 5 years
  • A graduate or postgraduate in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University or a recognized Foreign University
  • A CA, CS or CMA

What are the activities that can be undertaken by GST Practioner?

A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorized by him to-

  • furnish the details of outward and inward supplies;
  • furnish monthly, quarterly, annual or final return;
  • make deposit for credit into the electronic cash ledger;
  • file a claim for refund;
  • file an application for amendment or cancellation of registration;
  • furnish information for generation of e-way bill;
  • furnish details of challan in FORM GST ITC-04;
  • file an application for amendment or cancellation of enrolment under rule 58; and
  • file an intimation to pay tax under the composition scheme or withdraw from the said scheme

GSTP can appear before GST Authorities on behalf of registered person after providing a copy of authorization from such person in form GST PCT-05.

Exam details, Pattern and Syllabus of the Examination PAPER: GST Law & Procedures:

  • Time allowed: 2 hours and 30 minutes
  • Number of Multiple Choice Questions: 100
  • Language of Questions: English and Hindi
  • Maximum marks: 200
  • Qualifying marks: 100
  • No negative marking

Syllabus for GST Practitioner Exam:

  • 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

Note: As GST Law and Procedures are still evolving, the various items of the above syllabus will be considered as on 1.4.2019 for the purpose of this examination.

GST Practitioners Exam