GST Practitioner – Which exam should you pass to become one

The examination of Goods and Service Tax Practitioners (GSTPs) is a computer based examination conducted by The National Academy of Customs, Indirect Taxes and Narcotics (NACIN) for confirmation of enrollment of GSTPs. Every person who has enrolled as GST practitioner under the current regime for not less than 5 years on the GST common portal is required to clear this exam otherwise their enrolment ID will not be held as a valid ID.

A look at the Registration Process

All the eligible GST Practitioners can register for the examination by submitting an online application on the registration portal. The link of registration portal is provided on the official websites of NACIN and CBIC. A help desk is also provided on the registration portal for the convenience of various candidates.

To submit an application, the eligible candidate shall log in on the registration portal by entering the GST enrolment number and PAN number. After successfully logging in, application form will appear on the screen and the most of the data on application form will be automatically filled according to the information available with the GST network as per the GST enrolment number and PAN provided by the user. The applicant can choose a designated test center across the nation to appear for the exam. A softcopy of passport sized photo and signature will also be required to fill the online application form.

After submission of the online application form, the user will be redirected to a page requesting payment of examination fee whereby, the candidate shall pay the nominal amount of 500 INR. The payment is to be made electronically by any online source.

After the successful completion of online payment procedure, user can have access to ‘Candidate’s Dashboard’. From the candidate’s dashboard, the applicant can download his application and admit card to appear for the exam. The dashboard also allows the candidate to download Score card and Examination Certificate. For better practice and idea of exam, mock test of 15-20 questions is available on the Candidate’s Dashboard.  

Examination Pattern

Usually, the examination is held twice in a year according to the guidelines and schedule published by NACIN. The exam can be given any number of times by a candidate. The examination will have multiple choice questions with maximum marks as 200 and to qualify the exam, the candidate is required to score at least 50 % marks. Negative marking is not applicable to the GSTPs examination.

The syllabus covers the CGST Act 2017,State Goods and Services Tax Acts 2017, Union Territory GST act 2017, GST compensation states amendment act 2017, All State Goods and Services Tax Rules 2017 and any other Notifications, Circulars and orders that may be issued by NACIN from time to time.

The result of the examination is published by NACIN on the official site and the candidate may accordingly apply for re-valuation if he has failed in the exam and if not satisfied by his result may even send a representation to the assistant or deputy director of examination head of   NACIN. However, the representation is to be made within 7 days of the declaration of result. Looking for assistance in cracking this exam ?? join Gst training conducted by


How to upload supporting documents in exports through ICEGATE

The Central Board of Indirect Taxes and Customs (CBIC) in one of its recent circulars has requested all the beneficiaries transacting with customs, including importer and exporter,to register themselves at ICEGATE.

It has already introduced Single Window Interface for Facilitating Trade (“SWIFT”) for integrating Customs and other Participating Agencies (“PGAs”) for seamless processing of Import or Export procedures and the process was implemented successfully. One of the main elements of SWIFT is eSANCHIT, which allows traders to submit all custom clearance documents electronically instead of hard copy documents of the Bills of Entry.  For making this paperwork furthermore simplified, CBIC is bringing in all PGAs under eSANCHIT whereby documents will be uploaded by the PGAs who issue LPCOs, that is, Licenses,Permits, Certificates, and Other Authorizations and not by the importer/exporter.

After the successful implementation of eSANCHIT, the CBEC has launched a pilot to test the eSanchitfacility for PGAs with three PGAs and the eSanchit facility is now available for all the PGAs that has reduced the physical interface between customs and clearing agents and increased the speed of clearance. Also, a new facility to upload supporting documents with digitally signed through ICEGATE was introduced from 1st September 2018 on a pilot basis to the Chennai Customs House and New Delhi Air Cargo Complex on a voluntary basis. After completion of the pilot, the facility is now extended to all other Customs locations and covers all type of exports under the Indian Customs EDI System (ICES). As a result, henceforth, all IEC holders/applicants are encouraged to upload or submit the documents online using digital signatures.


The procedure for uploading the supporting documents (eSANCHIT) in the export is described below and is very similar to the process of eSANCHIT in imports:

  1. Visit the official site of ICEGATE ( login/sign up with the valid credentials. Next, click on the eSANCHIT link and thereby follow the steps to upload the supporting documents. The authorized persons are provided with a facility to view their uploaded documents on the site.
  2. When a person is required to submit a document after the generation of shipping bill or in response to any query of customs, an IRN (Image reference number), which is unique to each document, will be generated by the system.
  3. After the filing of shipping bill, custom officers will access the uploaded supporting documents and if necessary, they may call for any additional documents that can be submitted online.
  4. Taxpayers have been provided with a facility to see information about transmission status of export data/records to the ICEGATE from GST portal.
  5. Also,after the shipping bill is filed, a person is allowed to visit the designated place for the purpose of goods registration or verification of documents and Let Export Orders. At present, electronic copies of shipping bills and LEO are provided to the authorized persons on which digital signatures will be applied.
  6. According to the shipping bills, 2011, all supporting documents must be retained in original for at least 5 years from the date of acceptance of the shipping bill.

How to reverse wrongly availed CENVAT Credit ?

What is CENVAT and CENVAT credit?
CENVAT stands for Central Value Added Tax. It was initially introduced as MODVAT (Modified VAT) in the year 1986, that allows the manufacturers to avail credit of duty paid on inputs used in the manufacturing of finished products. Later, the scheme extended to capital goods also. In the year 2002, the credit of service tax paid on input services was introduced for the very first time. In 2004, finally, CENVAT credit rules 2004 came into force which replaced all the existing laws regarding CENVAT credit that facilitated a manufacturer and an output service provider to take credit on excise duty paid on input or capital goods and service tax paid on input services. Such credit of excise duty and service tax together is known as CENVAT credit, that can be utilized to pay excise duty on final products and service tax on output services.

Reversal of CENVAT credit:
As the GST, that is, the Goods and Service tax replaced all the indirect taxes levied previously in India. Some taxpayers are facing the problem regarding the reversal of CENVAT credit that was wrongly availed in the earlier tax regime. The Central Board of Indirect Taxes and Customs (CBIC) examined the issue and has provided clarifications relating to recovery of arrears of wrongly availed CENVAT credit under the existing law and reversal of inadmissible CENVAT credit under the GST regime, along with applicability of Interest, Penalty or Late Fee under Existing Law or GST.

According to the CBIC, there are few points to be considered in respect to recovery of arrears arising out of proceedings as per the law.
• If the arrears have been availed wrongly as CENVAT credit, then any amount of tax, fine, penalty or interest and duty realizable under the existing law should be recovered in the form of arrear of tax under the Central GST Act.
• It is possible to carry forward the CENVAT credit of central excise duty or service tax that has been availed under the existing law. However, it should be done as the terms of transitional provisions. Credit that is not mentioned under the terms of section 140 of the Central GST Act cannot be carried forward but can be recovered as an arrear of tax under the Central GST Act.
For the recovery of arrears, the following method is prescribed by the board.
• The CBIC has specified that the reversal of CENVAT credit of central excise duty, service tax, wrongly carried CENVAT credit under the existing law or amount carried forward as transitional credit, unless recovered under the existing law shall be recovered as central tax liability to be paid through the utilization of amounts available in the electronic credit ledger or electronic cash ledger of the registered assessee, and the same shall be recorded in Part II of the Electronic Liability Register.

• If the arrears of interest, late fee and penalty has been wrongly carried forward in relation to CENVAT credit, the same should be recovered as interest, late fee and penalty of central tax to be paid through the utilization of the amount available in electronic cash ledger of the registered person. It should thereafter be recorded in Part II of the Electronic Liability Register.