Eligibility Criteria for GST Practitioner / How to Become GST Practitioner
Goods & Service Tax (GST) is the biggest Indirect tax reform in India. The GST tax system comes with several challenges for businesses and that need to be managed in an effective way and the solution is a GST Practitioner.
A GST Practitioner is an individual authorized by the Central Government or State Government to carry out all Indirect-tax related activities on the behalf of tax payers in India.
To help taxpayers with their GST Registration, Return & Compliance, GST Tax Practitioner can undertake any or all of the following activities on behalf of a GST Taxpayer.
- File GSTR 1 and GSTR 2
- Furnish GSTR 3 and GSTR 9
- File monthly, quarterly, annual or final GST return
- Make deposit for credit into the electronic cash ledger
- File a claim for refund (after confirmation from registered person)
- File an application for amendment or cancellation of registration (after confirmation from registered person)
- Appear as an authorised representative
Basic Eligibility Criteria for GST Practitioner Registration:
- GST Practitioner Applicant should be a Citizen of India
- GST Practitioner Applicant should be of sound mind
- GST Practitioner Applicant should be not be adjudged as an insolvent
- GST Practitioner Applicant should be not be convicted of an offense with imprisonment of 2 years or more.
Qualification Required for GST Practitioner Registration:
- A retired officer of the Commercial Tax Department of any State Government or of the CBEC who has worked in a post of Group-B (or higher) gazetted officer for a minimum period of two years
- A Tax Return Preparer or a Sales Tax Practitioner registered for a period of not less than 5 years.
- Has passed:
- A graduate or postgraduate degree or its equivalent examination 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 in force or
- A degree examination of any Foreign University recognized by any Indian University as equivalent to the degree examination mentioned in sub clause (i) or
- Any other examination notified by the Government, on the recommendation of the Council, for this purpose or
- Any degree examination of an Indian University or of any Foreign University recognized by any Indian University as equivalent of the degree examination or
- Has passed any of the following examinations, namely :
- Final examination of the Institute of Chartered Accountants of India or
- Final examination of the Institute of Cost Accountants of India or
- Final examination of the Institute of Company Secretaries of India
Application Form for GST Practitioner:
Form GST PCT-1 : Application for Enrolment as Goods and Service Tax Practitioner.
Form GST PCT-2 : Enrolment Certificate for Goods and Service Tax Practitioner.
Form GST PCT-3 : Show Cause Notice for disqualification.
Form GST PCT-4 : Order of rejection of an application for enrollment or disqualification of a GST practitioner found guilty of misconduct.
Form GST PCT-5 : Form for Authorization/withdrawal of authorization of Goods and Service Tax Practitioner.