Section 83A(6) in The Central Goods and Services Tax Rules, 2017
(6)Period for passing the examination and number of attempts allowed. - [(i) Every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolled as a goods and services tax practitioner under sub-rule (2) of the said rule is required to pass the examination within the period as specified in the second proviso of sub-rule (3) of the said rule.](ii)A person required to pass the examination may avail of any number of attempts but these attempts shall be within the period as specified in clause (i).(iii)A person shall register and pay the requisite fee every time he intends to appear at the examination.(iv)In case the goods and services tax practitioner having applied for appearing in the examination is prevented from availing one or more attempts due to unforeseen circumstances such as critical illness, accident or natural calamity, he may make a request in writing to the jurisdictional Commissioner for granting him one additional attempt to pass the examination, within thirty days of conduct of the said examination. NACIN may consider such requests on merits based on recommendations of the jurisdictional Commissioner.
