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A complete Guide on GST Practitioner Examination

gst-practitioner-exam

After the implementation of GST in India, more than 1 crore enterprises have been registered under GST and are required to deal with various GST compliances. To make compliance easier for businesses, the Government has taken various commendable initiatives like introducing registered GST Practitioner Exams along with setting up of GST Facilitation Centers across the country.

On 30th October 2018, the CBIC (Central Board of Indirect Taxes & Customs) issued the Notification No. 60/2018 – Central Tax, mentioning the provisions of GST Practitioner Exam by introducing new Rule 83A of Central Goods and Service Tax Rules 2017.

And in accordance with clause (b) of Rule 83(1), every person who has enrolled as a Goods and Services Tax (GST) practitioner under sub-rule (2) needs to pass the GST practitioner examination.

As per the schedule published on the official website of NACIN (National Academy of Customs, Indirect Taxes and Narcotics), this exam shall be conducted by NACIN twice a year. The schedule will be published on the common portal, GST Council Secretariat, and all leading English and regional newspapers.

In this article, we will discuss

  • General eligibility to be a registered GST practitioner
  • Important documents required
  • Qualification/Experience to be a registered GST practitioner
  • Upcoming important dates
  • Procedure for becoming a registered GST practitioner
  • Activities to be performed as a registered GST practitioner

General Eligibility Criteria

A person who seeks to become a registered GST practitioner:

  • Must be a citizen of India;
  • Should be a person with a sound mind;
  • Should have a record of having never been adjudged as insolvent; and
  • Must not have ever been convicted by a competent court for an offense with imprisonment for more than two years.

Important Documents

An applicant is required to essentially possess:

  • A valid PAN card
  • A valid mobile number
  • A valid E-mail ID
  • A professional address

Qualification/Experience

To become a registered GST Practitioner, a person must satisfy any of the following conditions with respect to educational qualification:

  • A graduate/postgraduate degree/its equivalent examination with a degree in Commerce/Law/Banking including Higher Auditing/Business Administration/Business Management from any Indian University established by any law for the time being in force; or
  • A degree examination of any Foreign University recognized by any Indian University as equivalent to the degree examination having a degree in Commerce/Law/Banking including Higher Auditing/Business Administration/Business Management; or
  • Any relevant examination notified by the Government, on the recommendation of the Council, for this purpose; or
  • He/she has passed any of the following Final examination, namely –
  • The Institute of Chartered Accountants of India
  • The Institute of Cost Accountants of India
  • The Institute of Company Secretaries of India

While on the basis of Work Experience, he/she should be

  • A retired officer of the Commercial Tax Department of any State Government or of the Central Board of Excise and Customs (CBEC), Department of Revenue, Government of India, who, during his/her service under the Government, had worked in a post not lower in rank than that of a Group-B gazetted officer for a period of not less than two years; or
  • Having a fair enrollment as a sales tax practitioner/tax return preparer under the existing law for a period of not less than five years.

Upcoming Important dates & some other facts

National Academy of Customs, Indirect Taxes and Narcotics (NACIN) has been authorized to conduct examinations twice a year for confirmation of the enrollment of competent Goods and Service Tax Practitioners (GSTP).

In 2018, the Goods and Services Tax Practitioner (GSTP) Examination was conducted on 31st October 2018.

The result is declared generally between 30-40 days after the exam gets over.

The results will be published on NACIN official website. The results shall also be available on the website of the Board, GST Council Secretariat, common portal and State Tax Department of all States and Union Territories. The same would also be sent to the applicant by email or post.

The GST practitioner exam is a computer-based test consisting of multiple choice questions. An applicant shall have to secure minimum 50% marks to qualify the GST practitioner examination.

Application Procedure for GST Practitioner Exam

To get registered as a GST Practitioner on the GST Portal, please follow the below-mentioned steps. It consists of two parts, Part A & Part B.

Part A

Step 1: Log on the official website i.e. https://www.gst.gov.in

Step 2: Click on ‘Register Now’ then on the ‘New Registration’

Step 3: In the menu ‘I am a’ select ‘GST Practitioner’ as the type of taxpayer to be registered.

Step 4: Then select the ‘State’/‘UT’ and ‘District’ name.

Step 5: Enter applicant’s name (as per PAN database)

Step 6: Now, enter the PAN, the E-mail and a valid Indian mobile number of the applicant (OTPs will be sent to the e-mail as well the mobile number).

Step 7: Enter the characters shown in the ‘Captcha Code’. And then click on ‘Proceed’. After successful validation, the applicant is taken to the OTP verification page.

Step 8: Now enter the OTP first that is sent to the mobile number and then enter the OTP sent to the e-mail.

Step 9: Once both the OTPs are entered securely, click on ‘Proceed’.

Part B

Step 1: Enter the 15 digit TRN (Temporary Reference Number) sent on the e-mail. And then click on ‘Proceed’.

Step 2: Again, Enter the characters shown in the ‘Captcha Code’ and then again click on ‘Proceed’.

Step 3: Again, Enter both the OTPs sent on your given mobile number and e-mail.

Step 4: Now, the applicant is directed to the ‘My Saved Application’ page. Under the Action column, the Edit icon should be clicked.

Step 5: Fill in all the general details. Upload all the required document in PDF or JPEG format. And then click on ‘Save and Continue’.

Step 6: Enter the applicant’s personal details. Upload photo in a JPEG format. And then click on ‘Save and Continue’.

Step 7: Now, enter the professional/residential address (or both). Upload the supporting document in PDF or JPEG format. And now click on ‘Save and Continue’.

Step 8: Now, you are at the verification page. Click on the check-box with the verification statement and then enter the Place.

Step 9: Choose the applicable format (DSC, E-Sign or EVC) to submit the form.

Step 10: And finally now click on ‘Proceed’.

Activities to be performed as a registered GST Practitioner

With a view to help taxpayers with their GST compliances, Goods and Services Tax Practitioners can undertake any or all of the following important activities on behalf of a GST taxpayer.

Filing GSTR – 1 and GSTR-2 with details of outward and inward supplies;
Filing monthly, quarterly, annual or final GST return;
Making GST payment on behalf of the taxpayer for credit to the electronic cash ledger;
Filing a claim for GST refund;
Filing an application for amendment/cancellation of GST registration.

Conclusion

Becoming a registered GST Practitioner would definitely be a profitable option in the GST regime. Moreover, passing the concerning examination, all the enrolled aspirants would legally become eligible to comply with the all the stated terms and conditions.

Kapil RANA
Kapil RANA
Founder and Chairman of Hostbooks

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