There are confusion whether all the Registered GSTP's need to clear the exam. In this article I have tried to analyse the provisions of Act and throw light on whether GSTP exam is applicable to everyone or only few.
As per provisions of GST Act,
Its to be cleared that only those persons who fall under clause (b) of sub rule (1) of rule 83 of CGST Rules 2017 have to cleared GSTP exam with in year from enrollment.
What is clause (b) of sub rule (1) of rule 83 of CGST Rules 2017
The sub rule (1) of Rule 83 of said CGST Rules allow following 3 categories to act as Goods & Service Tax Practitioner
Up on carefully study of above eligibility we could easily & categorically classify that *clause (b) of sub rule (1) of rule 83 of CGST Rules 2017* covers only "Sales Tax Practitioners" or "Tax Returns Prepares" who acted under earlier Law/s for not less than 5 years...hence these are the categories who requires to pass out the GSTP exam...
First type (a) & (b) of categories consist of some experience in the field even without having prescribed educational qualification.(i.e eligible Retired Officer's , Sales Tax / Income Tax Practitioners)
Second type is consisting of educationally qualified from prescribed educational institute (i.e Graduate, Post graduate , etc)
"If such is the case" the 2 provisos given above , may not be applicable to the GSTPs get Enrolled/Registered under second category i.e educational qualified as per prescribed educational institute.
Further it is a view that such examination is mainly meant only for those who are to substitute the actually lacking of educational qualification.
IN THIS REGARD, ONE CAN GUESS OR IMAGINE OR OPINE ANY THING ACCORDING TO ONES OWN VIEW, BUT WHAT WILL BE BINDING FINALLY SHALL BE THAT OF THE DECISION TO BE TAKEN BY GST COUNCIL OR MINISTRY OF FINANCE, GOVT OF INDIA.
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