GST Practitioner Benefits, Eligibility & Qualification

  • Blog|GST & Customs|
  • 2 Min Read
  • By Taxmann
  • |
  • Last Updated on 25 June, 2021

Who is a GST Practitioner?

GST Practitioner is a kind of consultant who provides services to other taxpayers through online mode. A GST Practitioner must be registered on GSTN Portal and must have gained a certificate by going through an application procedure before he can start his or her practice. 

Benefits of being a GST Practitioner:

Below are mentioned GST Practitioner Benefits. Once certified, a GST Practitioners can perform below mentioned activities on GSTN Portal-
  • He can view complete list of taxpayers who are engaged in your account.
  • He can furnish details of inward and outward supplies.
  • He can furnish the monthly, quarterly, and annual return on behalf his taxpayer client.
  • He can make a deposit for credit into the electronic cash ledger.
  • He can file an application for his claim for refund.
  • He can even file an application for amendments or cancellation of his registration.
  • He is also enabled to make changes in the profile of his taxpayer client like place of his business, his contact details, his other business information. However, a GST practitioner can only save such information and cannot submit it. He must tell his client to submit the information as he has furnished it.
  • He can also help his client to generate an e-waybill for various movement of his goods.
  • He is also able to help his client in issuance of tax invoices, delivery challan, a procedure for GST registration, cancellation, and any GST Updates.
  • He is enabled to accept or reject the application as a consultant from fellow taxpayer.
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GST Practitioner Eligibility:

As per Rule 24 and 25 of Return Rules, have defined complete set of rules for eligibility conditions for GST practitioner qualification, his duties and obligations, and manner of his removal and other conditions of his functioning.
Prime criteria of eligibility for a GST Practitioner Qualification is as below-
  • Primarily, he must be a citizen of India.
  • He must possess a sound mind.
  • He must be an individual who is not adjudged as insolvent.
  • He must not have been convicted at any time by a competent court for any offense which may have resulted into his imprisonment for more than two years of period.

Other GST Practitioner qualification requirements are

He must be a graduate or postgraduate or must possess an equivalent degree in commerce, law, banking, business administration, business management for any recognized Indian University which is approved by law.
He must possess an equivalent degree from a foreign university which is recognized by an Indian University.
He must also possess a clearance through an examination that have been conducted by the government of India through a recommended council.
He must also possess a degree from an Indian University or a Foreign University which is equivalent to degree examination, which may include one of below examinations-
1. Finals of Institute of Chartered Accountants of India
2. Finals of Institute of Cost Accountants of India
3. Finals of Institute of Company Secretaries of India.
A person who is eligible as per above mentioned criteria, then can submit an application for GST Practitioner exam registration by filling form GST PCT – 01 through GST Common Portal for GST Practitioner exam 2018.

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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