Results of GSTP Exam on 12/12/2019 for ‘Confirmation of Enrollment on GST Network’ by NACIN

NACIN has announced the GSTP exam results, in respect of last examination held on 12/12/2019 for confirmation of enrollment on GST Network, under CGST Rule 83(3), i.e. for candidates who were sales tax practitioners (STP) or tax return preparer (TRP) under the existing laws (registered for a period of 5 years) before GST Regime and who have registered under CGST Rule 83(1)(b).

It may be noted that GSTPs enrolled on GSTN under CGST Rule 83(2) and covered by CGST Rule 83(1)(b), are required to pass the GSTP Examination within 18 months 30 months from 01/07/2017, i.e. before 31/12/2018 31/12/2019, in terms of amendments made vide CBIC Central Tax Notification 3/2019 dt. 29/01/2019.

Results of GSTP Exam Held on 12/12/2019

NACIN has conducted GSTP exam for confirmation of enrollment of GSTPs on 12/12/2019 at 18 centers across India. The result of the abovementioned exam, including marks obtained, shall be made available individually to all GSTPs who had appeared in the examination through emails and at the Exam Portal on Candidates’ dashboard.

CBIC Press Release dt. 24/10/2019 for GSTP Exam Scheduled on 12/12/2019

It may be noted that this GSTP exam under STPEL/ TRPEL category, which is being held on 12.12.2019 (from 1100 hrs to 1330 hrs) at designated examination centers all across India, will be the last chance for the respective candidates to appear and pass the said examination, failing which they shall not be given another opportunity/ chance.

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.

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 01/04/2019 for the purpose of this examination.

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):

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.