The Goods and Service Tax Practitioners (GSTP) exam scheduled initially on 7th December 2018 is moved to 17th December 2018. The exam has been postponed on account of the upcoming assembly elections in states like Rajasthan and Telangana falling on the same date.
The last date for submitting the applications on the NACIN/CBIC portal expired on 25th November 2018. However, the admit cards will be available for download on the candidate’s dashboard from 28th November 2018 onwards. Meanwhile, a mock test of about 15-20 questions will also be made available to the candidates.
GST practitioners are dedicated institutions who file GST returns, make the cash deposit for credit into the electronic cash ledger, file refund claim, apply for cancellation of registration and also appear as an authorised representative on behalf of the taxpayers. Practitioner’s exam must be completed on or before 31st December 2018 to qualify as the certified GST practitioners.
- GST practitioners exam will be an online computer based examinations. The exam duration will be for 2 hours and 30 minutes, consisting of 100 objective questions in English and Hindi.
- The question papers will be in English and Hindi. In case of discrepancies, the English version will prevail.
- The total marks will be 200, candidates must score minimum 50% to qualify the exam. There is no negative marking.
- On the day of the exam, candidates must report at the Examination Centre one and a half hour before the scheduled examination time.
- Gate will close fifteen minutes before the commencement of examination.
- Entry in the examination hall will be allowed on production of printout of Admit Card and a valid identity document in original such as Aadhar, PAN Card, Driving License, EPIC (Electoral Photo ID Card) or Passport.
- During the examination access to all possible web resources, i.e. browsing, chatting, etc. will be blocked. Later, the scorecard and examination certificate will also be made available for download on the dashboard.
The exam was previously held on 31st October 2018 at nineteen centres across India, and the results declared within a month.
Eligible candidates are the GSTPs enrolled on the GST Network under 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 previous indirect tax law for a period, not less than five years.
How to Register as a GST Practitioner? Read more…