9911796707
TMI BlogChhattisgarh Goods and Services Tax (Thirteenth Amendment) Rules, 2018.X X X X Extracts X X X X X X X X Extracts X X X X ..... ds and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Chhattisgarh Goods and Services Tax (Thirteenth Amendment) Rules, 2018. (2) They shall come into force on the date of issue of this notification. 2. In the Chhattisgarh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), after rule 83, the following rule shall be inserted, namely:- 83A. Examination of Goods and Services Tax Practitioners. - (1) 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, shall pass an examination as per sub-rule (3) of the said rule. (2) The National ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Provided further that for a goods and services tax practitioner to whom the provisions of clause (b) of sub-rule (1) of rule 83 apply, the period to pass the examination will be as specified in the second proviso of sub-rule (3) of 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, acciden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the examination or in connection with the result of the examination; (e) found in possession of any paper, book, note or any other material, the use of which is not permitted in the examination center: (f) communicating with others or exchanging calculators, chits, papers etc. (on which something is written): (g) misbehaving in the examination center in any manner: (h) tampering with the hardware and/or software deployed; and (i) attempting to commit or, as the case may be, to abet in the commission of all or any of the acts specified in the foregoing clauses. (10) Disqualification of person using unfair means or practice. - If any person is or has been found to be indulging ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
