Akshay Jain
(Tax Consultant)
(1024 Points)
Replied 03 September 2019
GST Practitioner Examination procedure
The examination for enrolment as GST practitioner would be conducted by NACIN (The National Academy of Customs and Indirect taxes and Customs). https://nacen.gov.in/
Date of exam:
The exams are conducted twice a year across India at designated centres. The candidate can opt for the centre of his choice. The date of exam is notified by NACIN and is available on the GST portal and CBIC website. The GSTP exam for 2018 was held on 17 December 2018.
Registration:
The registration for this exam can be done on nacin.onlineregistrationform.org. Candidates are required to login with the help of GST enrolment number (user id) and PAN (password).
Fees:
Examination fees of INR 500 is payable by the candidate at the time of enrolment.
Nature of exam:
It is a computer-based test consisting of Multiple-Choice Questions only.
Result declaration:
NACIN shall declare the result within one month of the conduct of examination and would be communicated to the candidate by email/post.
Passing marks:
In order to become GSTP, the person must score minimum 50% of the total marks. The person is required to pass the exam within a period of 2 years of enrolment. There is no limit on the number of attempts taken by the candidate during the said period of 2 years.
Examination syllabus:
Paper: ‘GST law and procedure’ would cover the following legislation:
The Central Goods and Services Tax Act, 2017
The Integrated Goods and Services Tax Act, 2017
State-specific Goods and Services Tax Acts of 2017
The Union Territory Goods and Services Tax Act, 2017
The Goods and Services Tax (Compensation to States) Act, 2017
The Central Goods and Services Tax Rules, 2017
The Integrated Goods and Services Tax Rules, 2017
All-State Goods and Services Tax Rules, 2017
Notifications, Circulars and orders issued from time to time typically up to two months before the date of the exam. NACIN may issue guidelines in this regard. For the exam held on 17 December 2018, amendments up to 1st September 2018 were applicable.