Notification No.: 24/2018 – Central Tax
Date of Notification: 28th May 2018
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 48: Goods and services tax practitioners
- CGST Rules, 2017:
- Rule 83(3): Examination for enrollment of GST practitioners
- Integrated GST Act: Not applicable
Summary of Notification
The Central Government, based on recommendations of the GST Council and in exercise of powers under Section 48 read with Rule 83(3) of the CGST Rules, notified the National Academy of Customs, Indirect Taxes and Narcotics (NACIN) as the authority responsible for conducting the examination for Goods and Services Tax Practitioners (GSTPs).
This notification formalizes NACIN as the nodal agency for organizing, administering, and certifying the competency of individuals seeking enrollment as GST practitioners under the CGST framework.
