GST Practitioner
Suppose Mr. A is CA/CS/CMA in practice and had applied for registration as GST Practitioner on gst portal in January 2018 but ARN is pending for processing.
Mr. A wants to give GST Practitioner Exam on 31 Oct 2018.
Can he give GST Practitioner Exam...?
What the meaning of eligibility criteria: whose enrolment on GST portal in terms of sub-rule (2) has already been approved as on 24.09.2018....?
sub-rule (2) of Rule 83 and covered by clause (b) of sub-rule (1) of Rule 83, i.e. those meeting the eligibility criteria of having enrolled as sales tax practitioners or tax return preparer under the existing law for a period not less than five years, are required to pass the said examination before 31.12.2018 in terms of second proviso to rule 83(3).
Hence the eligible candidate is who is STP (Lawyer ) & has 5 years experience of Sale Tax Return filing
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