Issued as the CGST (Thirteenth Amendment) Rules, 2018, this notification inserts Rule 83A mandating examination for GST Practitioners, to be conducted by NACIN, and prescribes pattern, syllabus and qualifying criteria. It also inserts Rule 142A for recovery of dues under existing laws, introduces FORM GST DRC-07A and DRC-08A, amends appellate provisions, and revises liability and demand forms. The amendments significantly strengthen professional standards and recovery mechanisms under GST.

Amendment:

This notification amends notification No. 3/2017