• Jun 10, 24
• bhushanbjain
• 0 comment

The examination of Goods and Services Tax (GST) Practitioners under the Goods and Services Tax Act, 2017 (GST Act) is conducted by the Institute of Chartered Accountants of India (ICAI) in association with the Central Board of Indirect Taxes and Customs (CBIC). It is a three-tiered examination consisting of:

1. Entrance Test under GST act 2017: This is a computer-based online test conducted twice a year in May and November. It consists of objective-type questions based on the GST Act, CGST Rules, and related circulars and notifications. To be eligible for the entrance test, you must be a graduate in any discipline recognized by the University Grants Commission (UGC) or a member of the Institute of Cost Accountants of India (ICMAI) or the Institute of Company Secretaries of India (ICSI).

2. Main Examination under GST act 2017: Candidates who clear the entrance test are eligible to appear for the main examination, which is held twice a year in June and December. The main examination is a four-paper Pen and Paper Based (P&P) exam consisting of the following subjects:

• Paper I – Goods and Services Tax – (70 marks)
• Paper II – Tax Administration and Communication – (40 marks)
• Paper III – Practical GST – (40 marks)
• Paper IV – Elective (any one of the following) – (50 marks)
  • GST Audit
  • GST Law and Practice
  • International Taxation under GST
  • Indirect Tax Dispute Resolution under GST

3. Interview: Candidates who pass the main examination are called for an interview by the Examination Committee of the ICAI. The interview typically assesses the candidate’s communication skills, understanding of the GST law and procedures, and overall suitability for the profession of a GST Practitioner.

Upon successful completion of all three tiers of the examination, the candidate is awarded an Enrolment Certificate and becomes a Chartered Goods and Services Tax Practitioner (CGSTP). CGSTPs are authorized to provide a wide range of services to taxpayers, including:

• Filing GST returns
• Maintaining GST records
• Representing taxpayers before GST authorities
• Providing advice on GST matters
• Conducting GST audits

The examination of GST Practitioners is a rigorous process designed to ensure that only qualified and competent individuals are able to provide GST services to taxpayers.

Here are some additional points to note under GST act 2017:

• The pass percentage for the GST Practitioner examination is typically around 15-20%.
• The syllabus for the examination is regularly updated to reflect changes in the GST law and procedures.
• There are a number of study materials and coaching classes available to help candidates prepare for the examination.

                                 EXAMPLE

The Goods and Services Tax (GST) Act of 2017 revolutionized the indirect tax landscape in India. To ensure smooth implementation and compliance, the Act also established a framework for the regulation of GST practitioners. This includes provisions for examinations to assess their competence and knowledge.

Let’s delve into the specifics of GST practitioner examinations, using [Specific State of India] as a reference point:

Eligibility:

• Individuals who have passed a recognized test conducted by the [State-specific] Institute of Chartered Accountants of India (ICAI) or the Institute of Cost and Works Accountants of India (ICWAI) are eligible to register as GST practitioners.
• Other graduates with relevant qualifications and experience may also be eligible, as per the state-specific rules.

Examination Format:

• The examination typically consists of two papers:
  • Paper 1: Focuses on the core principles of GST law, including concepts like levy, supply, place of supply, valuation, exemptions, and tax rates.
  • Paper 2: Assesses practical aspects like registration procedures, return filing, compliance requirements, and dispute resolution mechanisms.
• The format may vary slightly depending on the state, but generally involves objective-type questions and case studies.

Conducting Author under GST act 2017:

• In [Specific State of India], the examinations are conducted by the [State-specific] Board of GST Authorities (BoGSTA).
• The BoGSTA also appoints assessors and sets the syllabus and standards for the exam.

Exemption and Recognition under GST act 2017:

• Certain professionals, such as chartered accountants and cost accountants with relevant experience, may be exempt from taking the exam.
• Passing the exam and fulfilling other registration requirements grants individuals the recognition of “Goods and Services Tax Practitioner” with the right to represent clients before tax authorities.

Case Study under GST act 2017: [Specific State of India]

• To gain a deeper understanding, let’s consider a scenario in [Specific State of India]. Imagine a small business owner in Chennai facing challenges with GST compliance. They can seek the assistance of a registered GST practitioner in their city.
• This practitioner, having passed the state-specific examination, possesses the necessary knowledge and expertise to guide the business owner through registration, filing returns, and resolving any GST-related issues.

Conclusion under GST acts 2017:

The examination of GST practitioners plays a crucial role in ensuring competence and professionalism within the tax ecosystem. By assessing knowledge and skills specific to the state’s GST regime, these examinations empower practitioners to effectively serve businesses and contribute to a smooth and compliant GST regime in [Specific State of India].

                             FAQ QUESTIONS

Eligibility and Registration under GST act 2017:

• Who can qualify to take the GSTP exam under GST act 2017? The eligibility criteria include graduates or post-graduates in specific fields like Commerce, Banking, Business Administration, Law, Cost & Management Accountancy, or Company Secretary. Additionally, professionals like Chartered Accountants, Advocates, and retired government officials with specific experience can also apply.
• Do I need to register as a GSTP before taking the exam under GST act 2017? Registration on the GST portal as a GSTP is mandatory before appearing for the exam. Ensure you have a valid PAN card, mobile number, email ID, and professional address for registration.
• What documents are required for registration as a GSTP under GST act 2017? Apart from the basic details, you may need to provide your graduation/post-graduation degree certificate, professional certification (if applicable), and proof of address along with your application.

Exam Details:

• How often is the GSTP exam conducted under GST act 2017? The GST Council determines the frequency of the exam, which can vary from state to state. Keep an eye on official government websites for updates on scheduling.
• What format is the exam in under GST act 2017? The exam typically consists of both objective (MCQs) and subjective (descriptive) questions testing your knowledge of GST concepts, laws, procedures, and practical application.
• What is the passing score for the GSTP exam under GST act 2017? The minimum passing score is usually around 60%, but this might differ slightly depending on the state and year of the exam.

Post-Exam:

• What happens after I pass the exam under GST act 2017? Upon successful completion, you will be issued a certificate recognizing you as a certified GST Practitioner. This allows you to offer GST-related services like tax filing, advisory, and representation to clients.
• Is there any continuing education requirement for GSTPs under GST act 2017? Yes, staying updated with GST amendments and evolving regulations is crucial. The government may mandate specific continuing professional education (CPE) hours or periodic re-certification exams for GSTPs.

                                CASE LAWS

The Goods and Services Tax Act, 2017 (GST Act), while not directly mentioning case laws, outlines the framework for the examination of Goods and Services Tax (GST) practitioners through Rule 83 of the Central Goods and Services Tax (CGST) Rules, 2017.

Here’s a breakdown of the key points related to the examination of GST practitioners under the GST Act:

Eligibility under GST act 2017:

• Any person enrolled as a GST practitioner under Rule 83(2) needs to pass the examination.
• This includes individuals and entities providing GST-related services like tax filing, consultation, and representation.

Examination Schedule under GST act 2017:

• The examination is conducted by the National Academy of Customs, Indirect Taxes and Narcotics (NACIN).
• It’s a computer-based test with one question paper consisting of multiple-choice questions.
• The pattern and syllabus are specified in Annexure-A of the CGST Rules, 2017.

Passing Marks and Attempts under GST act 2017:

• A candidate needs to secure 50% of the total marks to pass the examination.
• There’s no restriction on the number of attempts a candidate can take, but all attempts must be within the specified period as per Rule 83(3):
  • For individuals enrolled before July 1, 2018, the period is two years from the date of enrollment, with an additional one-year extension granted.
  • For individuals enrolled after July 1, 2018, the period is as specified in the second proviso of Rule 83(3).

Additional Points under GST act 2017:

• Candidates can register and pay the requisite fee for each attempt.
• Provisions exist for granting an additional attempt in case of unforeseen circumstances like critical illness, accident, or natural calamity. This needs to be requested within 30 days of the examination.
• The NACIN has the authority to consider such requests on merit based on recommendations from the jurisdictional Commissioner.

Case Laws and GST Practitioner Examinations under GST act 2017:

While the CGST Act and Rules don’t directly reference specific case laws regarding the examination of GST practitioners, court rulings and judicial pronouncements can indirectly impact the interpretation and application of the examination framework. These can relate to aspects like:

• Eligibility criteria for GST practitioners
• Scope and content of the examination syllabus
• Validity and fairness of the examination process
• Challenges against examination results or disciplinary actions against practitioners

Surrender of enrolment of goods and services tax practitioner.            

Surrender of Enrolment for Goods and Services Tax (GST) Practitioners

In India, a Goods and Services Tax (GST) practitioner is someone who specializes in providing GST-related services like filing returns, advising on compliance, and representing clients before tax authorities. However, there may come situations where a practitioner wishes to no longer offer these services and wants to surrender their GST practitioner enrolment.

Here’s what “Surrender of enrolment of goods and services tax practitioner” means:

• It’s the process by which a registered GST practitioner officially informs the authorities that they want to terminate their registration.
• This action prevents them from providing any further GST-related services.
• It’s not the same as cancellation, which can be imposed by the authorities due to non-compliance or misconduct.

Here’s how the process works:

1. Application: The practitioner needs to submit an electronic application in Form GST PCT-06 through the GST common portal.
2. Review: The concerned authorities (Commissioner or authorized officer) review the application and may conduct an inquiry if needed.
3. Approval: If everything is in order, the authorities issue an order in Form GST PCT-07 canceling the practitioner’s enrolment.

Important points to remember:

• The practitioner remains responsible for any GST-related work undertaken before surrendering their enrolment.
• They need to inform their clients about the surrender and advise them on alternative arrangements.
• There are no fees associated with surrendering the enrolment.

Examples

When does someone typically surrender their GST practitioner enrolment?

There are several reasons why a GST practitioner might choose to surrender their enrolment:

• Retiring from practice: If you’re no longer providing GST services due to retirement or a career change, surrendering your enrolment ensures you won’t be subject to ongoing compliance requirements.
• No longer meeting eligibility criteria: If you no longer meet the qualifications to be a GST practitioner, such as changes in professional certifications or residency, surrendering your enrolment avoids potential penalties.
• Facing disciplinary action: If you’re facing disciplinary action from the GST authorities, surrendering your enrolment might be part of the resolution process.
• Other reasons: Personal reasons, change in business focus, or wanting to avoid renewal fees could also lead to surrendering the enrolment.

Process for surrendering enrolment:

• Application: Submit Form GST PCT-06 electronically through the GST portal or a notified facilitation center.
• Review and order: The Commissioner or authorized officer reviews the application and may conduct an inquiry. They then issue an order (Form GST PCT-07) canceling your enrolment.

Important points to remember:

• Surrendering your enrolment doesn’t affect your past compliance obligations or prevent the authorities from taking action for past offenses.
• You can continue representing yourself or your business before the GST authorities even without an enrolment.
• Before surrendering, consider the potential consequences, such as the inability to represent clients officially or access certain confidential information.

Case laws

The primary regulation governing the surrender of GST practitioner enrollment is Rule 83B of the Central Goods and Services Tax (CGST) Rules, 2017. This rule outlines the process for submitting the surrender application, the authority’s discretion in deciding its approval, and the cancellation order format.

Key Points:

• A GST practitioner seeking to surrender their enrollment must submit an electronic application (Form GST PCT-06) through the GST portal.
• The Commissioner or authorized officer has the authority to approve or reject the application after due inquiry.
• Upon approval, the enrollment is canceled, and the practitioner receives an order (Form GST PCT-07).
• Importantly, even after enrollment cancellation, the practitioner remains liable for their actions as a GST practitioner before the cancellation date.

Additional Considerations:

• Case laws: Since the GST regime is relatively new, specific case laws regarding surrender of enrollment might be limited. However, relevant case laws related to professional misconduct or GST violations by practitioners could indirectly influence decisions in surrender scenarios.
• Consultation: For specific guidance and insights into potential implications based on your situation, it’s advisable to consult with a tax professional or legal expert specializing in GST matters.

I hope this clarifies the process and points you towards the relevant regulations. Remember, consulting a professional can provide more specific advice tailored to your situation.

Faq questions

What are the reasons for surrendering my GST practitioner enrolment?

• You are no longer actively practicing as a GST practitioner.
• You are retiring or changing professions.
• You are moving abroad.
• You are facing disciplinary action.
• You have ceased to meet the eligibility criteria for enrolment.

What is the process for surrendering my enrolment?

1. File an application electronically: Submit Form GST PCT-06 on the GST portal directly or through a notified facilitation center.
2. Mention the reason for surrender: Clearly state the reason for surrendering your enrolment in the application.
3. Attach required documents: Depending on the reason, you may need to attach supporting documents like retirement proof, migration certificate, etc.
4. Pay any outstanding fees: Ensure you have cleared all dues before submitting the application.
5. Await decision from the authorities: The Commissioner will review your application and issue an order accepting or rejecting the surrender request.

What are the consequences of surrendering my enrolment?

• You will no longer be able to represent taxpayers before GST authorities.
• You will be removed from the list of enrolled GST practitioners.
• Any pending proceedings you are handling will be transferred to another authorized representative.

Additional FAQs:

• Can I re-enroll later? Yes, you can reapply for enrolment after meeting the eligibility criteria again.
• What happens to my clients’ records? You are responsible for maintaining and transferring your clients’ records to another authorized representative as per ethical guidelines.
• Are there any fees for surrendering my enrolment? No, there is no specific fee for surrendering your enrolment. However, ensure you have cleared any outstanding GST dues.

Conditions for purpose of appearance

• What domain or field are you asking about? Is it related to legal proceedings, professional qualifications, public appearances, or something else?
• What specific context are you interested in? Are you asking about conditions for appearing in court, being qualified to represent someone, fulfilling eligibility for a public event, or something else entirely?
• What specific aspect of “appearance” are you seeking conditions for? Are you interested in physical appearance, professional conduct, qualifications, or something else?

The more context you can provide, the better I can understand your question and give you a relevant and helpful answer.

EXAMPLES

1. Specify the type of appearance:

• Are you asking about physical appearance (e.g., conditions affecting skin, hair, or body)?
• Are you interested in professional or social appearances (e.g., job interview, court appearance)?
• Or something else entirely?

2. Provide a specific context:

• Are you looking for medical conditions that affect appearance?
• Are you interested in legal requirements for certain appearances?
• Or are you looking for creative examples of conditions that influence how someone looks?

3. Include your goal:

• Are you trying to understand the impact of certain conditions?
• Are you searching for solutions to improve appearance?
• Or are you simply curious about the diverse factors that influence how we present ourselves?

CASE LAWS

• Jurisdiction: Which country or legal system are you interested in? Different countries have different laws and precedents.
• Type of case: Is it a civil, criminal, or administrative case? The conditions for appearance can vary depending on the type of case.
• Role of the person appearing: Is it a party to the case, a witness, an expert, or an attorney? This can also affect the requirements for appearance

• FAQ QUESTIONS
  Specify the context: Are you asking about appearing in court, before a specific government agency, in a professional setting, or something else?
• Provide the reference point: Is there a particular law, regulation, or organization whose conditions you’re interested in?
• Narrow down your concerns: Are you interested in the general eligibility criteria, specific requirements for different situations, or the consequences of not meeting the conditions?