How to become a GST Practitioner


September 29, 2021

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Who are called GST practitioners?

GST Practitioner also known as Tax Practitioner or Tax Advisor, is an integral part of GST compliance. The CGST Act defines the expression ‘GST Practitioner’ as any person who has been approved under section 48(1) and which empowers him to act as such practitioner with respect to furnishing of returns of the registered taxable person.

What does section 48(1) holds in it?

Section 48 (1) gives powers to the Central Government to make rules on-

  • the manner of approval of GST practitioners;
  • their eligibility conditions;
  • duties and obligations;
  • manner of removal; and
  • other conditions relevant for their functioning.

Role of GST Practitioners in GST

The functions of the GST Practitioners on behalf of the registered persons, can be listed as below-

  • to furnish the details of outward supplies;
  • to furnish the details of inward supplied;
  • to furnish returns;
  • to furnish annual return;
  • to furnish final return;
  • to make deposit for credit into the electronic cash ledger;
  • file a claim for refund; and
  • file an application for amendment or cancellation of registration.

GST Practitioner eligibility

So who may enroll for becoming a GST practitioner. Is there anything called GST Practitioner exam. The relevant section of CGST Act enlightens on the eligibility criteria which provides that any person who-

  • is a citizen of India;
  • is a person of sound mind;
  • is not adjudicated as insolvent;
  • has not been convicted by a competent court

may enroll himself as a GST practitioner after satisfying the following conditions.

Conditions: A person who intends to enroll as a GST Practitioner is to satisfy the following conditions-

  • if he is retried officer of-
    • the Commercial Tax Department of any State Government; or
    • the Central Board of Excise and Customs, Department of Revenue,
  • who, during his service under the Government, had worked in a post not lower than the rank of Group B gazette officer for a period of not less than two years; or
  • if he has enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than five years;
  • he has passed-
    • a graduate or post graduate degree or its equivalent examinations having a degree in commerce, law, banking including higher auditing or business administration or business management from any Indian University established by any law for the time being force in law; or
    • a degree examination of any Foreign University recognized by any Indian University as equivalent to the degree examination as mentioned above; or
    • any other examination notified by the Government on the recommendations of the Council, for this purpose; or
    • has passed any of the following examinations-
      • final examination of Institute of Chartered Accountants of India; or
      • final examination of Institute of Cost Accountants of India; or
      • final examination of Institute of Company Secretaries of India.

GST Practitioner registration procedure

A person who intends to act as GST Practitioner, he has to apply in Form GST PCT – 01 electronically through the common portal.

The officer authorized in this behalf shall, after making such enquiry as he considers necessary either enroll the applicant as GST Practitioner and issue a certificate in Form GST PCT – 02 or reject the application where it is found that the applicant is not qualified to be enrolled as a GST Practitioner.

Any GST practitioner enrolled in any other State or Union territory shall be treated as enrolled in the State or Union territory.

No person shall be eligible to attend before any authority as a goods and services tax practitioner in connection with any proceedings under the Act on behalf of any registered or un-registered person unless he has been enrolled.

GST Practitioner exam and validity of GST registration certificate

  • Validity period of GST Practitioner Certificate: The certificate issued shall be valid until it is cancelled.
  • GST Practitioner Exam: No person enrolled as a GST Practitioner shall be eligible to remain enrolled unless he passes such examination conducted by National Academy of Customs, Indirect Taxes and Narcotics, Department of Revenue, Ministry of Finance, Government of India.

Such person is to pass the said examination within a period one year from the appointed date conducted.

GST Practitioner exam date

The notification issued by GST council reads that the GST Practitioners to take up the said examination before 31.12.2018. The schedule of examination, syllabus of examination and the website for registration for examination will be notified in due course.

GST Practitioner benefits

A registered GST Practitioner shall offer following services:

  • Shall offer offline services like, generation of e waybill for various movement of goods.
  • Shall provide help on issuing of tax invoices, Delivery challan,
  • Shall assist the tax assessee with procedures for GST registration, cancellation and GST updates
  • Shall furnish the details of outward and inward supplies on behalf of the registered taxable person and file the GST returns.

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