How to Register as a GST Practitioner?
- Blog|GST & Customs|
- 3 Min Read
- By Taxmann
- Last Updated on 25 June, 2021
Process for registration as GST practitioner:
Who can apply for registration as GST Practitioner?
The 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
- satisfies the required criteria to become GST practitioner
Conditions/ Criteria to be fulfilled to become GST practitioner (any one)
- A retired officer of the Commercial Tax Department of any State Government or of the CBEC, Department of Revenue, Government of India, who holds experience of minimum 2 years as Group- B gazetted officer or as an officer of any higher rank; or
- A Chartered Accountant; or
- A Cost Accountant; or
- A Company Secretary; or
- Sales tax practitioner or tax return preparer under the existing law having an experience of minimum 5 years upon passing the exam conducted by National Academy of Customs, Indirect Taxes and Narcotics (NACIN); or
- 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 equivalent degree holder from Foreign University.
Validity of GST Practitioner Certificate:
The enrolment as GST Practitioner remains valid until it is cancelled. However, the GST Practitioner Certificate holder has to pass the exam conducted by NACIN at the such intervals to continue as a GST Practitioner as is notified by the Commissioner. In case of Sales Tax Practitioners or Tax Return Preparers under the existing law, exam has to be taken within one year from the appointed date. Note: The last date for passing the examination for GST Practitioners to be extended till 31st December, 2019 for those GST Practitioners who have enrolled under rule 83(1)(b) i.e. who were sales tax practitioner or tax return preparer under the existing law for a period of not less than 5 years.
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