GST (Goods and Services Tax) Practitioner: Meaning & Application Process

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  • Last Updated on 3 February, 2021

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GST Practitioner Meaning:

As per Section 2(55) of CGST Act “goods and services tax practitioner” means any person who has been approved under Section 48 to act as such practitioner.

How to Apply for GST Practitioner?

1. Application:

As per Rule 83, an application in FORM GST PCT-01 may be made electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner for enrolment as goods and services tax practitioner by any person who is:

a. He should be a citizen of India;
b. He should be of sound mind;
c. He is not adjudicated as insolvent;
d. He has not been convicted by a competent court for an offence with imprisonment not less than two years.
Product image
 

2. Additional Criteria:

 
Apart from these, certain criteria are also required to be satisfied:
 
a. He is a retired officer of the Commercial Tax Department of any State Government or of the Central Board of Excise and Customs, Department of Revenue, Government of India, who, during his service under the Government, had worked in a post not lower in rank than that of a Group-B Gazetted officer for a period of not less than two years;
 
b. 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;
 
c. He has passed,
 
     • He is a Graduate or Post-graduate degree or its equivalent examination having a degree in Commerce, Law, Banking including Higher auditing, or business administration from any Indian University established by any law for the time being in force; 
 
     • A degree examination of any Foreign University recognized by any Indian University as equivalent to the degree examination mentioned in sub-clause (i)
 
     • Any other examination notified by the Government for this purpose
 
     • Any degree examination of an Indian University or of any Foreign University recognized by any Indian University as equivalent of the degree examination and has also passed any of the following examinations, namely:-
 
     Final examination of the Institute  of Chartered Accountants of India;
     Final examination of the Institute of Cost Accountants of India;
     Final examination of the Institute of Company Secretaries of India.
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