NACIN has announced the GSTP exam results, in respect of last examination held on 12/12/2019 for confirmation of enrollment on GST Network, under CGST Rule 83(3), i.e. for candidates who were sales tax practitioners (STP) or tax return preparer (TRP) under the existing laws (registered for a period of 5 years) before GST Regime and who have registered under CGST Rule 83(1)(b).
It may be noted that GSTPs enrolled on GSTN under CGST Rule 83(2) and covered by CGST Rule 83(1)(b), are required to pass the GSTP Examination within 18 months 30 months from 01/07/2017, i.e. before 31/12/2018 31/12/2019, in terms of amendments made vide CBIC Central Tax Notification 3/2019 dt. 29/01/2019.
Results of GSTP Exam Held on 12/12/2019
NACIN has conducted GSTP exam for confirmation of enrollment of GSTPs on 12/12/2019 at 18 centers across India. The result of the abovementioned exam, including marks obtained, shall be made available individually to all GSTPs who had appeared in the examination through emails and at the Exam Portal on Candidates’ dashboard.
CBIC Press Release dt. 24/10/2019 for GSTP Exam Scheduled on 12/12/2019
It may be noted that this GSTP exam under STPEL/ TRPEL category, which is being held on 12.12.2019 (from 1100 hrs to 1330 hrs) at designated examination centers all across India, will be the last chance for the respective candidates to appear and pass the said examination, failing which they shall not be given another opportunity/ chance.
For clarification on the issue whether this GSTP exam is to be passed by all Chartered Accountants (CAs), etc. qualified professionals, please read Rule 83 of CGST Rules 2017: Provisions relating to a Goods and Services Tax (GST) Practitioner. It’s amply clear that there a separate category of GSTPs those who have to pass the exam, which is indicated in Clause (b) of Sub Rule (1) of Rule 83. This category of GSTPs represent the Sales Tax Practitioners (STPs) or Tax Return Preparers (TRPs) in the existing/ erstwhile VAT, Service Tax, etc. laws. However those who fall in clause (a) or (c) of the said Sub Rule (1) of Rule 83 need not go for this GSTP Exam.
Pattern and Syllabus of the GSTP Examination
A. PAPER: GST Law & Procedures
Time allowed: 2 hours and 30 minutes
Number of Multiple Choice Questions: 100
Language of Questions: English and Hindi
Maximum marks: 200
Qualifying marks: 100
No negative marking
B. Syllabus:
1. Central Goods and Services Tax Act, 2017
2. Integrated Goods and Services Tax Act, 2017
3. State Goods and Services Tax Acts, 2017
4. Union Territory Goods and Services Tax Act, 2017
5. Goods and Services Tax (Compensation to States) Act, 2017
6. Central Goods and Services Tax Rules, 2017
7. Integrated Goods and Services Tax (IGST) Rules, 2017
8. All State Goods and Services Tax Rules, 2017
9. Notifications, Circulars and orders issued from time to time
Note: As GST Law and Procedures are still evolving, the various items of the above syllabus will be considered as on 01/04/2019 for the purpose of this examination.
Instructions for Candidates of GSTP Exam
Please carefully read the following instructions for filling up GSTP Exam application form:
1. Only those GST Practitioners are eligible to login who qualify the criteria specified at clause (b) of sub-rule (1) of rule 83 of the CGST Rules 2017 and whose enrolment on GST portal in terms of sub-rule (2) has already been approved as on 24/09/2018.
2. Candidates are required to login on Examination registration portal with the help of GST enrollment number (login id) and PAN no. (password).
3. The GST enrollment number has been provided to each eligible candidate by GSTN on his enrollment on the GST portal.
4. Application form will appear on the screen after a candidate successfully logs in.
5. Based on the GST enrollment number and PAN number provided by a candidate on the login page, the application form will auto-populate candidate’s data already available with the GST Network such as name, address, mobile number, email address etc. This data is the same which was provided by the candidate in Form PCT-01 while applying for enrollment as GST Practitioner on the GST portal.
6. Hence, in the online application form on this Examination registration portal, a candidate is required to fill in/provide only the following information/documents:
a) three choices of test centers (stations) from the drop-down menu,
b) soft copy of passport size photograph (File Type JPG, JPEG, PNG of Size 20 to 60 KB), and
c) soft copy of signatures(File Type JPG, JPEG, PNG of Size 10 to 30 KB).
7. The candidates will be prompted to choose from the following list of test centres (stations):
| Sr. No. | City Name | Sr. No. | City Name |
|---|---|---|---|
| 1 | Hyderabad | 16 | Mumbai |
| 2 | Itanagar | 17 | Imphal |
| 3 | Dispur | 18 | Shillong |
| 4 | Patna | 19 | Aizawl |
| 5 | Raipur | 20 | Kohima |
| 6 | Panaji | 21 | Bhubaneswar |
| 7 | Ahmedabad | 22 | Jaipur |
| 8 | Chandigarh | 23 | Gangtok |
| 9 | Shimla | 24 | Chennai |
| 10 | Jammu | 25 | Agartala |
| 11 | Srinagar | 26 | Dehradun |
| 12 | Ranchi | 27 | Lucknow |
| 13 | Bengaluru | 28 | Kolkata |
| 14 | Thiruvananthapuram | 29 | Pune |
| 15 | Bhopal | 30 | Mysore |
8. Once a candidate submits completed application form on the registration portal, he will be prompted to pay the examination fee of Rs 500 online.
9. On completion of online fee payment, the candidate will be guided to access ‘Candidate’s Dashboard’ from where the submitted application as well as Admit Card can be downloaded. Score card and Examination Certificate will also be made available for download on the same Dashboard.
Is there any provision of study materials for GSTP Exam? Where shall I get the same?
there is a good book by Taxmann which just solve the problems. it cover all subjects.
HOW CAN I PREPARE FOR GSTP EXAM? PLEASE SHARE LIST OF RECOMMENDED BOOKS FOR GSTP EXAM.
Chartered Accountant registered as GSTP need not appear for GSTP exam…. Right?
That’s correct. This GSTP Exam is for sales tax practitioners (STPs) and tax return preparers (TRPs) who have been enrolled at GST Portal due to their practice licence issued under erstwhile State Sales Tax laws, Service Tax, etc. for more than 5 years. Therefore professionally qualified GSTPs need not appear for this exam.
I Enrolled as GSTP based on my Graduation Degree and I got the GSTP certificate as per Rule 83(2). Now do i have to appear for GSTP Exam?
You dont need to be appear in the exam as this is applicable only for clause (b) of rule 83(1) ie sales tax practitioners (STPs) and tax return preparers (TRPs)
Exam is only for sales tax practitioners (STP) or tax return preparer (TRP) under clause (b) of sub-rule (1) of rule 83 of the CGST Rules 2017 and all other are not required to pass GSTP exam.
Advocate registered as GSTP need not appear for GSTP exam… Right?
PLEASE CLARIFY WHETHER THE ADVOCATES DOING TAXATION PRACTICE ARE EXEMPT FROM GSTP EXAM OR NOT?
I AM NOT ENROLLED AS SALES TAX PRACTITIONER (STP). MY GSTP REGISTRATION IS BASED ON MY DEGREE CERTIFICATE. GST PRACTITIONER CERTIFICATE RECEIVED ON 25.07.2017 AND AS PER DATE OF CERTIFICATE I HAVE NOT COMPLETED 5 YEARS PERIOD. CAN I APPLY FOR THE GSTP EXAM?
You can apply for GSTP exam. But not now. First GSTP exam is only for those GSTPs who have been enrolled based on their TRP/ VAT practitioner license for more than 5 years.
I am a commerce graduate since 1994. i worked with various private organisations as accountant. Whether I am eligible to appear for the GSTP exam? If yes, then how to submit online application?
No you are not eligible for this GSTP Exam in view of the fact that this first GSTP exam is only for the GSTPs those who have been enrolled based on their valid TRP / VAT practitioner license for 5 years. However, you can first register as GST practitioner based on your graduation degree. For your category this exam will be conducted later/ separately.
I ENROLLED AS GSTP IN JULY 2017, WITHOUT SHOWING REGISTRATION AS STP/ TRP OF EXITING LAW, MEANS ENROLLED BASED ON MY DEGREE. I AM ALREADY SALE TAX PRACTITIONER IN ANDHRA PRADESH SINCE 24-10-2011. I AM UNABLE TO REGISTER FOR GSTP EXAM. HOW TO MODIFY MY CATEGORY FOR APPEARING IN EXAM?
whether Chartered Accountants are required to qualify this GST Practitioner Exam?
I Enrolled as GSTP based on my Graduation Degree and I got the GSTP certificate as per Rule 83(2). Now do i have to appear for GSTP Exam?
No you can’t appear for this exam, since the same is meant for only those TRPs/ STPs who were practicing for more than 5 years under the erstwhile laws, like service tax, sales tax, etc. and were registered as GSTP based on such track record.
I am working as Senior Accountant in an organisation. Can I enroll for GSTP examination? If Yes what is the procedure?
I registered as GSTP in Nov. 2019 based on my degree certificate. Can I write GSTP Exam which are to be held in Dec 2019? Or only those who have registered under STP are eligible to do so? Please clarify.
I am working as STP since 1989 and enrolled as GSTP based on my post graduate degree. Now do i have to appear for GSTP Exam?
I am a chartered accountant but not holding cop. Can I apply for gstp based on my graduation degree?