Notification No. 60/2018
Date: October 30, 2018
Subject: Insertion of Rule 83A prescribing examination framework for Goods and Services Tax Practitioners and related amendments in CGST Rules.
Description:
Rule 83A is inserted to mandate passing of an examination by specified GST Practitioners enrolled under rule 83. The notification prescribes the authority, frequency, manner, syllabus, qualifying marks and conditions for the examination conducted by NACIN. It also amends provisions relating to appeals, recovery of dues under existing laws, and introduces new statutory forms for demand and recovery.
Effective Date: Date of publication in the Official Gazette