TMI BlogExamination of Goods and Services Tax PractitionersX X X X Extracts X X X X X X X X Extracts X X X X ..... sites of the Board, NACIN, common portal, GST Council Secretariat and in the leading English and regional newspapers. (4) Registration for the examination and payment of fee.- (i) A person who is required to pass the examination shall register online on a website specified by NACIN. (ii) A person who registers for the examination shall pay examination fee as specified by NACIN, and the amount for the same and the manner of its payment shall be specified by NACIN on the official websites of the Board, NACIN and common portal. (5) Examination centers.- The examination shall be held across India at the designated centers. The candidate shall be given an option to choose from the list of centers as provided by NACIN at the time o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l marks. (9) Guidelines for the candidates.- (i) NACIN shall issue examination guidelines covering issues such as procedure of registration, payment of fee, nature of identity documents, provision of admit card, manner of reporting at the examination center, prohibition on possession of certain items in the examination center, procedure of making representation and the manner of its disposal. (ii) Any person who is or has been found to be indulging in unfair means or practices shall be dealt in accordance with the provisions of sub-rule (10). An illustrative list of use of unfair means or practices by a person is as under: - (a) obtaining support for his candidature by any means; (b) impersonating; (c) submitting fabrica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by NACIN on the official websites of the Board, NACIN and common portal. (13) Power to relax.- Where the Board or State Tax Commissioner is of the opinion that it is necessary or expedient to do so, it may, on the recommendations of the Council, relax any of the provisions of this rule with respect to any class or category of persons. Explanation :- For the purposes of this sub-rule, the expressions (a) jurisdictional Commissioner means the Commissioner having jurisdiction over the place declared as address in the application for enrolment as the GST Practitioner in FORM GST PCT-1 . It shall refer to the Commissioner of Central Tax if the enrolling authority in FORM GST PCT-1 has been selected as Centre, or the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 9 Notifications, Circulars and orders issued from time to time under the said Acts and Rules. ] ********* Notes 1. Inserted vide Notification No. 60/2018 Central Tax dated 30-10-2018 2. Substituted vide Notification No. 49/2019 Central Tax dated 09-10-2019 before it was read as (i) A person enrolled as a goods and services tax practitioner in terms of sub-rule (2) of rule 83 is required to pass the examination within two years of enrolment: Provided that if a person is enrolled as a goods and services tax practitioner before 1st of July 2018, he shall get one more year to pass the examination: Provided further that for a goods and s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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