Section 83A(13) in The Central Goods and Services Tax Rules, 2017

[Cites 0, Cited by 0] [Section 83A] [Entire Act]

Union of India - Subsection

Section 83A(13) in The Central Goods and Services Tax Rules, 2017

(13)Power to relax. - Where the Board or State Tax Commissioner is of the opinion that it is necessary or expedient to do so, it may, on the recommendations of the Council, relax any of the provisions of this rule with respect to any class or category of persons.Explanation : - For the purposes of this sub-rule, the expressions -

(a)"jurisdictional Commissioner" means the Commissioner having jurisdiction over the place declared as address in the application for enrolment as the GST Practitioner in Form GST PCT-1. It shall refer to the Commissioner of Central Tax if the enrolling authority in Form GST PCT-1 has been selected as Centre, or the Commissioner of State Tax if the enrolling authority in Form GST PCT-1 has been selected as State;

(b)NACIN means as notified by notification No. 24/2018-Central Tax, dated 28.05.2018.

Annexure-A[See sub-rule 7]Pattern and Syllabus of the Examination

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

Syllabus:
1	The Central Goods and Services Tax Act, 2017
2	The Integrated Goods and Services Tax Act, 2017
3	All The State Goods and Services Tax Acts, 2017
4	The Union territory Goods and Services Tax Act,2017
5	The Goods and Services Tax (Compensation toStates) Act, 2017
6	The Central Goods and Services Tax Rules, 2017
7	The Integrated Goods and Services Tax Rules,2017
8	All The State Goods and Services Tax Rules, 2017
9	Notifications, Circulars and orders issued fromtime to time under the said Acts and Rules.]

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 83A(13) in The Central Goods and Services Tax Rules, 2017