Next GSTP Exam on 17 Dec. 2018 for ‘Confirmation of Enrollment on GST Network’: NACIN

Next GSTP Exam on 17 Dec. 2018 for ‘Confirmation of Enrollment on GST Network’ under CGST Rule 83(3): NACIN

NACIN (CBIC) will conduct next GSTP Exam on 17 Dec. 2018 for ‘Confirmation of Enrollment’ on GST Network under CGST Rule 83(3), in the case of GSTPs covered under CGST Rule 83(1)(b), i.e. sales tax practitioners (STP) or tax return preparer (TRP) registered for a period of more than 5 years under the existing laws before GST Regime. These GSTPs are required to pass the said exam before 31 Dec. 2018.

As per CBIC Press Release dt. 19 Nov. 2018, GSTP Exam planned to be conducted on 7 Dec. 2018 has been rescheduled for 17 Dec. 2018 on account of Assembly Elections in some of the states on 7 Dec. 2018, i.e. the date of GSTP Exam stands revised/ extended to 17 Dec. 2018.

As per CBIC Press Release dt. 5 Dec. 2018, now GSTPs of the relevant category those who are enrolled on GSTN after 15 Nov. 2018/ 26 Nov. 2018 but upto 4 Dec. 2018 can register on the examination portal, which is open for registration upto 7 Dec. 2018. Earlier, GSTPs of the relevant category those who have registered upto 15 Nov. 2018/ 26 Nov. 2018 were invited to register on examination portal, for GSTP Exam re-scheduled to be held on 17 Dec. 2018. 

Further, if there are any candidates who get enrolled from 5.12.18 to 16.12.18 in the relevant category, they will also be allowed to register and appear in examination on provisional basis. Such candidates will have to make a request to NACIN for provisional registration at email gstp.nacin@gmail.com. Such candidates will be required to appear at the test centres as allotted by NACIN. The registration fee paid by such candidates shall be non refundable, irrespective of their eligibility.

Registration for GSTP exam will commence from 16 Nov. 2018 and will continue till 25 Nov. 2018/ 7 Dec. 2018. It may be noted that first GSTP exam for such candidates has already been conducted on 31 Oct. 2018.

All eligible candidates can register themselves on NACIN portal using the link provided on NACEN and CBIC websites under the TAB “GSTP Exam Registration”.

For clarification on the issue whether this GSTP exam is to be passed by all Chartered Accountants (CAs), etc. qualified professionals, please read Rule 83 of CGST Rules 2017: Provisions relating to a Goods and Services Tax (GST) Practitioner. It’s amply clear that there a separate category of GSTPs those who have to pass the exam, which is indicated in Clause (b) of Sub Rule (1) of Rule 83. This category of GSTPs represent the Sales Tax Practitioners (STPs) or Tax Return Preparers (TRPs) in the existing/ erstwhile VAT, Service Tax, etc. laws. However those who fall in clause (a) or (c) of the said Sub Rule (1) of Rule 83 need not go for this GSTP Exam.

NACIN (CBIC) Guidelines for GST Practitioner (GSTP) Exam under Rule 83A(9)

NACIN, Faridabad ha issued Guidelines for Online filing of Registration Application Form, Procedure for Conduct of GSTP Exam, Re-evaluation of Results (Post Exam Representation), etc., as under:

NACIN Guidelines for GST Practitioner (GSTP) Exam under CGST Rule 83A(9)

Important Dates: GSTP Exam

Commencement of on-line submission of application form16 Nov. 2018
Last Date of submitting the details Application form25 Nov. 2018/ 7 Dec. 2018
Hall Ticket / Admit Card can be downloaded (Tentative)
Date of Computer Based Test17 Dec. 2018
Declaration of Result / Merit List (Tentative)

CBIC Press Release dt. 1 Nov. 2018

The National Academy of Customs, Indirect Taxes and Narcotics (NACIN) has been authorized to conduct an examination for confirmation of enrollment of Goods and Services Tax Practitioners (GSTPs) in terms of the sub-rule (3) of Rule 83 of the Central Goods and Services Tax Rules, 2017, vide Notification No. 24/2018-Central Tax dated 28.5.2018.

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 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). The first examination for such GSTPs has already been conducted on 31.10.2018. The next examination for them shall be conducted on 7.12.2018 from 1100 hrs to 1330 hrs at designated examination centres across India.

It will be a Computer Based Exam. The registration for the exam can be done by the eligible GSTPs on a registration portal, link of which will be provided on NACIN and CBIC websites. The registration portal for exam scheduled on 7.12.2018 will be activated on 16th November, 2018 and will remain open up to 25th November 2018. For convenience of candidates, a help desk will also be set up, details of which will be made available on the registration portal. The applicants are required to make online payment of examination fee of Rs. 500/- at the time of registration for this exam.

Pattern and Syllabus of the GSTP Examination

A. PAPER: GST Law & Procedures 

Time allowed: 2 hours and 30 minutes

Number of Multiple Choice Questions: 100

Language of Questions: English and Hindi

Maximum marks: 200

Qualifying marks: 100

No negative marking

B. Syllabus: 

1. Central Goods and Services Tax Act, 2017

2. Integrated Goods and Services Tax Act, 2017

3. State Goods and Services Tax Acts, 2017

4. Union Territory Goods and Services Tax Act, 2017

5. Goods and Services Tax (Compensation to States) Act, 2017

6. Central Goods and Services Tax Rules, 2017

7. Integrated Goods and Services Tax Rules, 2017

8. All State Goods and Services Tax Rules, 2017

9. Notifications, Circulars and orders issued from time to time

Note: As GST Law and Procedures are still evolving, the various items of the above syllabus will be considered as on 1.9.2018 for the purpose of this examination.

Technical Queries (GSTP Exam): Login, Photo/ Signature Upload, Payment

Phone No.022-6250 7718 (Timing 10:00 AM to 05:00 PM Monday to Saturday)
E-Mailnacinsep18@onlineregistrationform.org

Eligibility Queries (GSTP Exam)

Phone No.0129-2504 653 (Timing 10:00 AM to 05:00 PM Monday to Friday, on working days and hours only)
E-Mailgstp.nacin@gmail.com

Instructions for Candidates of GSTP Exam

Please carefully read the following instructions for filling up GSTP Exam application form:

1. Only those GST Practitioners are eligible to login who qualify the criteria specified at clause (b) of sub-rule (1) of rule 83 of the CGST Rules 2017 and whose enrolment on GST portal in terms of sub-rule (2) has already been approved as on 24.09.2018. 

2. Candidates are required to login on Examination registration portal with the help of GST enrollment number (login id) and PAN no. (password).

3. The GST enrollment number has been provided to each eligible candidate by GSTN on his enrollment on the GST portal.

4. Application form will appear on the screen after a candidate successfully logs in.

5. Based on the GST enrollment number and PAN number provided by a candidate on the login page, the application form will auto-populate candidate’s data already available with the GST Network such as name, address, mobile number, email address etc. This data is the same which was provided by the candidate in Form PCT-01 while applying for enrollment as GST Practitioner on the GST portal.

6. Hence, in the online application form on this Examination registration portal, a candidate is required to fill in/provide only the following information/documents:

a) three choices of test centers (stations) from the drop-down menu,

b) soft copy of passport size photograph (File Type JPG, JPEG, PNG of Size 20 to 60 KB), and

c) soft copy of signatures(File Type JPG, JPEG, PNG of Size 10 to 30 KB).

7. The candidates will be prompted to choose from the following list of test centres (stations):

Sr. No.City NameSr. No.City Name
1Hyderabad16Mumbai
2Itanagar17Imphal
3Dispur18Shillong
4Patna19Aizawl
5Raipur20Kohima
6Panaji21Bhubaneswar
7Ahmedabad22Jaipur
8Chandigarh23Gangtok
9Shimla24Chennai
10Jammu25Agartala
11Srinagar26Dehradun
12Ranchi27Lucknow
13Bengaluru28Kolkata
14Thiruvananthapuram29Pune
15Bhopal30Mysore

8. Once a candidate submits completed application form on the registration portal, he will be prompted to pay the examination fee of Rs 500 online.

9. On completion of online fee payment, the candidate will be guided to access ‘Candidate’s Dashboard’ from where the submitted application as well as Admit Card can be downloaded. Score card and Examination Certificate will also be made available for download on the same Dashboard.

Result of GSTP Exam Held on 31 Oct. 2018 (List of GSTPs Passed)

NACIN has declared the results of exam conducted for confirmation of enrollment of GSTPs on 31 Oct. 2018. The result along with marks obtained, has been emailed individually to all candidates of GSTP Exam. Also the result is available on the dashboard of the candidate at the GSTP Exam Portal. List of GSTPs who have passed the aforesaid exam is as under:

List of GSTPs who passed NACIN Exam dt. 31 Oct. 2018

Related Posts:

GSTP Exam Procedure (CGST 13th Amendment Rules, 2018): CBIC Notification No. 60/2018 Central Tax (CGST) dt. 30 Oct. 2018

NACIN to conduct exam for Confirmation of GSTPs under CGST Rules, before 31 Dec. 2018: CBIC

Shared by: Kewal Garg | You can reach him via email: kewalgarg@caclub.in

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