Updates for GST Practitioner Exam

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  • Last Updated on 30 January, 2021

GST Practitioners Exam Details, Eligibility Criteria

GST Practitioner has been prescribed under the CGST Act, 2017 to assist taxpayers in GST compliances. A GST Practitioner should be registered on GSTN Portal and must possess certificate by going through relevant procedure before he can start his or her practice.

Eligibility Criteria to become GST Practitioner

The primary conditions for a person enrolling as GST Practitioner require a person to be:-

· a citizen of India

· person of sound mind

· not adjudicated as an insolvent

· has not been convicted by a competent court

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Qualification Requirements for GST Practitioner   

In addition to the above criteria, GST Practitioner needs to satisfy any of the following conditions:-

· Retired officer of the Commercial Tax Department of any State Government or of the Central Board of Indirect taxes and Customs(CBIC), Department of Revenue, Government of India, who has worked in capacity of Group-B gazetted officer or on higher post for a minimum period of 2 years

· Enrolled as a sales tax practitioner or tax return preparer for minimum period of 5 years

· A graduate or postgraduate in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University or a recognized Foreign University

· A Chartered Accountant, Cost Accountant or a Company Secretary

Scope of activities to be undertaken by GST Practitioner

A GST Practitioner can undertake any or all of the following activities on behalf of a registered person –

· furnish details of outward supplies (GSTR-1) and details of inward supplies (GSTR-2)

· furnish monthly, quarterly, annual or final 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)

· furnish information for generation of e-way bill

· furnish details of challan in GST ITC-04

· file an intimation to pay tax under the composition scheme or withdraw from the said scheme (after confirmation from registered person)

· appear as an authorized representative

How to become a GST Practitioner?

1. Register as GST Practitioner on GST Portal

Register on the GST portal as a ‘GST practitioner’ by providing necessary details, uploading supporting documents and submitting the application in Form PCT-01 through DSC or EVC. The authorized officer after verifying such application shall enroll the applicant as a GST practitioner and issue enrollment certificate in Form PCT-02.

2. Clearing GST Practitioner exam

The person enrolled as GST practitioner is required to clear the exam within the notified period conducted by the National Academy of Customs, Indirect Taxes and Narcotics (NACIN) twice in a year. A person is required to secure at least 50% of the total marks for passing the examination.

Validity of Practitioner’s Certificate

GST Practitioner’s certificate once issued is valid until it is cancelled by the concerned authority. For a person enrolled as a sales tax practitioner or tax return preparer for minimum period of 5 years and has enrolled as GST Practitioner is required to pass such examination within 30 months from appointed date, July 1, 2017.

Update on Examination of GST Practitioner

The National Academy of Customs, Indirect Taxes and Narcotics (NACIN) has announced the examination date for eligible GST Practitioners which will be conducted on December 12, 2019 at designated centers across India for which the registration portal will be open from November 22, 2019 till December 5, 2019. The applicants are required to pay electronically Rs. 500 as examination fee at the time of registering for the exam.

Relevant Forms for GST Practitioner

Form No.

Description

GST PCT-1

Application for Enrolment as Goods and Services Tax Practitioner

GST PCT-2

Enrolment Certificate of Goods and Services Tax Practitioner

GST PCT-3

Show Cause Notice for disqualification

GST PCT-4

Order of rejection of enrolment as GST Practitioner

GST PCT-5

Authorization / withdrawal of authorization for Goods and Services Tax Practitioner

GST PCT-6

Application For Cancellation of Enrolment as Goods And

Services Tax Practitioner

GST PCT-7

Order Of Cancellation Of Enrolment As Goods And Services Tax Practitioner

Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

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