National Academy of Customs, Indirect Taxes and
Narcotics (NACIN) has been authorized to conduct an examination for
confirmation of enrollment of Goods and Service Tax Practitioners (GSTP) in
terms of sub-rule (3) of rule 83 of the Central Goods and Service Tax Rules,
2017, vide Notification No. 24/2018-Central Tax dated 28.5.2018, says an
The GSTPs covered under rule 83(1)(b)
read with second proviso to rule 83 (3) of said rules, are required to pass the
said examination before 31.12.2018. The schedule of examination, syllabus of
examination and the website for registration for examination will be notified
in due course, concludes the release.
GST Practitioner is a consultancy
provider to the taxpayer through online mode. GSTN allows GST Practitioners to enroll
as a registered GST practitioner through its common portal and issues GST
Practitioner certificate after submission of application.
As a GST
Practitioner, he can perform many activities on behalf of the tax payer. A few of the major advantages of a GST
Practitioner registration are that he can make changes in the profile of tax
payer, he can furnish monthly, quarterly, annual or final return for the
taxpayer and most importantly, he can file an application for a claim for the refund of taxes..