Section 83A: [ Examination of Goods and Services Tax Practitioners. [Inserted by Notification No. G.S.R. 1075(E), dated 30.10.2018 (w.e.f 19.6.2017).]

Q: What does Section 83A of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) deal with?

Section 83A TCAPR pertains to "[ Examination of Goods and Services Tax Practitioners. [Inserted by Notification No. G.S.R. 1075(E), dated 30.10.2018 (w.e.f 19.6.2017).]". It is part of the The CGST (Anti-Profiteering) Rules, 2017, a legislation enacted by the Parliament of India. Section 83A of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) governs [ Examination of Goods and Services Tax Practitioners. [Inserted by Notification No. G.S.R. 1075(E), dated 30.10.2018 (w.e.f 19.6.2017).]. As verified on 22 May 2026.

Q: Is Section 83A TCAPR still in force?

Yes, Section 83A of the The CGST (Anti-Profiteering) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 83A TCAPR?

धारा 83A TCAPR is the Devanagari Hindi reference for Section 83A of the The CGST (Anti-Profiteering) Rules, 2017. Section 83A of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) governs [ Examination of Goods and Services Tax Practitioners. [Inserted by Notification No. G.S.R. 1075(E), dated 30.10.2018 (w.e.f 19.6.2017).]. As verified on 22 May 2026.

Q: What is Dhara 83A TCAPR?

Dhara 83A TCAPR is the Roman Hindi reference for Section 83A of the The CGST (Anti-Profiteering) Rules, 2017. "Dhara" means "Section" in Hindi. Section 83A of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) governs [ Examination of Goods and Services Tax Practitioners. [Inserted by Notification No. G.S.R. 1075(E), dated 30.10.2018 (w.e.f 19.6.2017).]. As verified on 22 May 2026.

Q: How to cite Section 83A of The CGST (Anti-Profiteering) Rules, 2017?

Cite as: "Section 83A, The CGST (Anti-Profiteering) Rules, 2017 (TCAPR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Anti-Profiteering) Rules, 2017, 2017, § 83A (India).

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(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 Academy of Customs, Indirect Taxes and Narcotics (hereinafter referred to as "NACIN") shall conduct the examination.

(3)

Frequency of examination. - The examination shall be conducted twice in a year as per the schedule of the examination published by NACIN every year on the official websites of the Board, NACIN, common portal, GST Council Secretariat and in the leading English and regional newspapers.

(4)

Registration for the examination and payment of fee. - (i) A person who is required to pass the examination shall register online on a website specified by NACIN.

(5)

Examination centers. - The examination shall be held across India at the designated centers. The candidate shall be given an option to choose from the list of centers as provided by NACIN at the time of registration.

(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.]

(7)

Nature of examination. - The examination shall be a Computer Based Test. It shall have one question paper consisting of Multiple Choice Questions. The pattern and syllabus are specified in Annexure-A.

(8)

Qualifying marks. - A person shall be required to secure fifty per cent. of the total marks.

(9)

Guidelines for the candidates. - (i) NACIN shall issue examination guidelines covering issues such as procedure of registration, payment of fee, nature of identity documents, provision of admit card, manner of reporting at the examination center, prohibition on possession of certain items in the examination center, procedure of making representation and the manner of its disposal.

(10)

Disqualification of person using unfair means or practice.- If any person is or has been found to be indulging in use of unfair means or practices, NACIN may, after considering his representation, if any, declare him disqualified for the examination.

(11)

Declaration of result. - NACIN shall declare the results within one month of the conduct of examination on the official websites of the Board, NACIN, GST Council Secretariat, common portal and State Tax Department of the respective States or Union territories, if any. The results shall also be communicated to the applicants by e-mail and/or by post.

(12)

Handling representations. - A person not satisfied with his result may represent in writing, clearly specifying the reasons therein to NACIN or the jurisdictional Commissioner as per the procedure established by NACIN on the official websites of the Board, NACIN and common portal.

(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 -