A GST Practitioner



The eligibility to get enrolled as a GST practitioner are:

(i) Must be a citizen of India;

(ii) Must be a person of sound mind;

(iii)Must not be an insolvent;

(iv)Must not have been convicted by a competent court for an offence with imprisonment not less than two years.

In addition, the person should also provide any of the following conditions: –

(a) Must have retired from the Department of Tax under the State Government or of the CBEC and worked in a post not lower in rank than that of a Group-B gazetted officer for a minimum period of two years

(b) Must have been registered as a sales tax practitioner or tax return preparer under the current law for a period of not less than five years;

(c) Must have the following educational qualifications

• A graduate/postgraduate in Commerce, Law, Banking including Higher Auditing, or business administration

• A Foreign University degree that is recognized by any Indian University or equivalent to the degree;

• Any other examination notified by the Government, on the recommendation of the Council

• Any degree examination of an Indian University or of any Foreign University approved by any Indian University as the equal of the degree examination

• Must have passed any of the following examinations, namely.

(a) Finals of the Institute of Chartered Accountants of India;

(b)Examinations of the Institute of Cost Accountants of India;

(c) Examinations of the Institute of Company Secretaries of India.

A person who desires to become a GST Practitioner must submit an application in the form GST PCT-1. The applications are scrutinised and GST practitioner certificates are granted in the form GST PCT-2. In case, of rejection, proper reasons have to be mentioned in the form GST PCT-4. The enrolment once is done remains valid until it is cancelled. A person who is enrolled as a goods and services tax practitioner shall remain enrolled if they pass such examination directed at such periods and by such authority as may be published by the Commissioner on the recommendations of the Council. A person enrolled as goods and services tax practitioner who has been enrolled as a sales tax practitioner or tax return preparer under the actual law shall remain registered only for a period of one year from the appointed date only if he passes the related examination within the declared period of one year.

Activities by GST practitioner:

Following are the activities have taken up by an authorised tax practitioner

(a) Furnish details of outward and inward supplies;

(b) Provide monthly, quarterly, annual or final return;

(c) Deposit into the cash ledger;

(d) Filing a claim for refund;

(e) Filing an application for cancellation of registration.