GST Practitioner Exam (GSTP Exam by NACIN)

GST law is a new and evolving indirect tax law in India. Thus, it is bound to raise doubts in the minds of taxpayers concerning registrations, return filings, refund claims, and other compliances under GST. Understanding this, the Government has introduced the concept of GST practitioners to assist taxpayers in GST compliances.

 

 

Importance of certification by GSTP Exam

Once enrolled as a GST practitioner, such a person must pass the GSTP examination within two years of enrollment. An exception to this is that if a person is enrolled as a GSTP before the 1st of July 2018, he shall get one more year to pass the examination.

GST practitioner files essential data/information on behalf of the taxpayer. Considering the importance of the work done by the GST practitioner, he must be registered on GST Portal and must pass an exam to obtain a certificate, before he can start his own practice. Obtaining certification of GST Practitioner (GSTP) helps to increase credibility and trust for the services provided by the practitioner, in the eyes of the taxpayer.

Steps to be a certified GST practitioner

Following steps must be followed by an individual to become a certified GST practitioner:

Step 1: Register on the GST portal as a GST practitioner in Form PCT-01 and obtain an Enrollment certificate in Form PCT-02

Upload necessary details for registration as ‘GST practitioner’ on the portal. GSTN will generate a Temporary reference number (TRN) and verify these details through an OTP sent on the registered mobile number. Upload supporting documents and submit the application through DSC or EVC. An acknowledgment with the GSTP Enrollment number is received on the registered email ID within fifteen days.

Step 2: Appearing for the GSTP Exam conducted by NACIN for certification

Within two years of enrollment on the GST portal, appear for the GSTP exam conducted by NACIN paying requisite fees. The candidate must score a minimum of 50% of the total marks to qualify as certified GSTP. The list of enrolled GSTP’s would then be available on the GST common portal for the taxpayers to exercise their choice.

Pre-requisite for GSTP exam

If the candidate fulfills the basic conditions, he must enroll himself on the GST portal for GST practitioner in Form PCT-01 and obtain the enrollment number in Form PCT-02 from the concerned officer after due inquiry. He must then appear for the GSTP exam to get certified.

GST Practitioner Examination procedure

The examination for enrolment as a GST practitioner would be conducted by NACIN (The National Academy of Customs and Indirect taxes and Customs). https://nacen.gov.in/

Date of exam:

Designated centers conduct the exams twice a year across India. The candidate can opt for the center of his choice. The date of the exam is notified by NACIN and is available on the GST portal and CBIC website.

Registration:

To register for this exam, candidates can visit https://nacin.onlineregistrationform.org/NACIN/ and log in using their GST enrolment number (user-id) and PAN (password).

Fees:

Examination fees of INR 500 are payable by the candidate at the time of enrollment.

Nature of exam:

It is a computer-based test consisting of Multiple-Choice Questions only.

Result declaration:

NACIN shall declare the result within one month of conducting the examination and shall communicate it to the candidate by email/post.

Passing marks:

In order to become GSTP, the person must score a minimum of 50% of the total marks. Moreover, the candidate must pass the exam within a period of 2 years from enrollment. The candidate can make any number of attempts during the said period of 2 years.

Examination syllabus:
Paper: ‘GST law and procedure’ would cover the following legislation:

• The Central Goods and Services Tax Act, 2017
• The Integrated Goods and Services Tax Act, 2017
• State-specific Goods and Services Tax Acts of 2017
• The Union Territory Goods and Services Tax Act, 2017
• The Goods and Services Tax (Compensation to States) Act, 2017
• The Central Goods and Services Tax Rules, 2017
• The Integrated Goods and Services Tax Rules, 2017
• All-State Goods and Services Tax Rules, 2017
• Notifications, Circulars, and orders issued from time to time typically up to two months before the date of the exam. NACIN may issue guidelines in this regard. For the exam held on 17 December 2018, amendments up to 1st September 2018 were applicable.

Do’s and Dont’s for GSTP exam
Do’s:

• Register for the exam on the NACIN website well in advance.
• Pay examination fees.
• Study the GST laws and return filing processes thoroughly.
• Stay updated with amendments in GST law
• Carry original identity documents such as PAN, Voter ID & Passport.
• Carry Admit Card to the examination hall
  Don’ts:
• Arriving late by half an hour for the examination. Gates close fifteen minutes before the commencement of the exam.
• Bring prohibited items such as mobile phones, Bluetooth devices inside the examination hall.
• Use unfair means or practices during the examination.
• Prepare for essay-type questions.

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