How to Register as a GST Practitioner?

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

GST Practitioners

Compliances of law is of utmost importance not only because failure of it attracts penal consequences but also because it is the moral responsibility of every person.
But sometimes, ensuring such compliances as required by tax law becomes a cumbersome task given the quantum of time and multiplicity of returns filing and other related provisional compliances. Under the GST regime, GST registration is required, return is to be filed every month, payment of correct tax under the correct head (IGST, CGST, SGST) is to be ensured.  Many persons do not have the appropriate or required knowledge of the provisions of law to carry out such work/ activities and chances are they end up missing out on certain compliances. Certainly, for the person from non- commerce background GST is rocket science. Further, in this competitive world, business persons are more dedicated in their core area of work and procedural things are delegated to professionals. 
Keeping in mind these requirement, CGST Act 2017 provides for GST Practitioners who on behalf of the taxpayer, upon authorization, may carry out such work/ activities in accordance with the provisions of law. 
Section 48 of CGST Act, 2017 read along with Rule 83 of CGST Act, 2017 provides for provisions relating to GST Practitioner.
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Process for registration as GST practitioner:

1. Make an application in FORM GST PCT- 01 electronically through GST portal or through notified Facilitation Centre notified by Commissioner.
2. On receipt of the application in FORM GST PCT – 01, the authorised officer after perusal of the application and necessary enquiry may either accept the application or may reject the application based on the common judgement criteria.
3. In case, the Application is accepted, the applicant is issued a certificate in FORM GST PCT – 02. 

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.

Author Bio: Radhika Daga, B.COM (H), CA-Final. Connect with her on Linkedin

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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