GST Practitioner : Eligibility, Functions, Enrollment and Filing of Returns

The Goods and Services Tax law provides for the appointment of GST tax practitioners (tax return preparer) to file GST returns on behalf of taxpayers. The taxpayer can authorize any tax practitioner approved by the Government to perform GST filing activities on behalf of the taxpayer.

In this article, we will discuss the functions of tax practitioner, eligibility criteria, GST registration procedure, authorization of tax practitioner and filing of returns on behalf of the client:-

Who is a GST Practitioner: Functions

GST practitioner is a person who has been approved by Government and authorized by the taxpayer to perform any of the following activities on behalf of the assessee:

  • Furnish the details of outward supplies under section 37 and inward supplies under section 38;
  • File monthly or quarterly return under section 39, and annual or final return under section 44;
  • Make deposit for credit into the electronic cash ledger;
  • Apply for claim of refund;
  • File an application for amendment of a registration; and
  • File an application for cancellation of a registration.

 

Who Can Become a GST Practitioner: Eligibility 

eligibility to become gst practitioner

Any person can become a GST practitioner if he/she satisfies following basic eligibility criteria as well as educational or work experience criteria:

1.Basic Eligibility Criteria: 

A 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 for an offence with imprisonment not less than two years and

2. Education or Work Experience Criteria

A person who satisfies any of the following conditions:

  1. He Should be a retired officer of the Commercial Tax Department of any State Government or of the Central Board of Excise and Customs, having worked in a post not lower in rank than of a Group-B gazetted officer, for a period not less than two yearsOR
  2. He 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 forceOR
  3. He has passed a degree examination of any Foreign University recognized by any Indian University as equivalent to the degree examination mentioned aboveOR
  4. He has passed any other examination notified by the Government for this purposeOR
  5. He has passed any degree examination of an Indian University or of any Foreign University recognized by any Indian University as equivalent of the degree examination, and has also passed any of the following examinations- (a)final examination of the Institute of Chartered Accountants of India OR  (b) final examination of the Institute of Cost Accountants of India OR (c) final examination of the Institute of Company Secretaries of India

 

How to Enrol as GST Practitioner

Any person wants to become Goods and Services Tax practitioner can make an application in form GST PCT-1 to the authorized officer. After making the enquiry about the eligibility, the officer will issue the GST Practitioner Registration Certificate in Form PCT-2. The officer can reject the application if he is not satisfied with the qualifications of the applicant. To know more about the process of GST practitioner registration, read this post –

How to Register For GST Practitioner

Authorization of Tax Practitioner and Filing of Return

The list of registered GST practitioners will be maintained on GST Common Portal in the form GST PCT-5. The taxpayer can authorize any GST practitioner on the common portal in the form GST PCT-6. Thereafter only the GST practitioner can file the returns and other applications on behalf of the taxpayer. For more details on authorization of GST practitioner and filing of return, please read this post:-

Responsibility for Correctness of Returns Filed by Tax Practitioners

As per the GST law, the taxpayer can authorize any approved GST Practitioner to file returns on his behalf but the responsibility for the correctness of information will continue to rest with the taxable person.

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Aman goyal
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Aman goyal

Where can i find copy of GST PCT 1 & whom should i submit it to(Which government body or officer)?

RAJESH KUMAR THAKUR
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RAJESH KUMAR THAKUR

c.a. inter passed is eligible as GST practitioner ?

Sunny Gupta
Guest
Sunny Gupta

I am a B.Com Graduate. Am I Eligible for the GST Practioner

rajesh vishwakarma
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rajesh vishwakarma

i Sri Rajesh Vishwakarma Bcom Hon’s Financial Accounting will am eligible for a gst practitioner

yash
Guest
yash

no but if u bcom pass u can .

PAWAN SHUKLA
Guest
PAWAN SHUKLA

SIR I PASSED B.S.C I CAN JOIN GST PRACTITIONER

AHMED
Guest
AHMED

NO, IF HE COMPLETED HIS GRADUATE AND COMPLETED HIS/HER CA INTER, THEY CAN REGISTER

Ganesh Jha
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Ganesh Jha

I am a post Graduate in commerce (M.Com).I have more than 25 years experience of working in Finance & taxation in multinational company as Chief General Manager (Finance & Taxation)and was independently filing appeal of Income Tax ,appearing for disposal of appeal etc.I am interested to become GST Practitioner.Pleasa let me know how to proceed.My date of birth is 10.09 1948.Whether I’m eligible or not?.

Simarjeet kaur
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Simarjeet kaur

It is very good. Where should I take the form for GST.

RB Associates (Rajiv Bhola)
Guest
RB Associates (Rajiv Bhola)

just visit http://www.gst.gov.in
under GST PRACTITIONERS click Register now and follow details, instructions.
Get your documents viz. Certificate/Degree/Address/ID proof etc. before you register

ANAND SINGH
Guest
ANAND SINGH

Where Pct 1 form from where? And which office submit form?

Ashish
Guest
Ashish

only on gst.gov.in

Mehfooz ahmad
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Mehfooz ahmad

Thanks for valuable information, presently I m a lawyer deals with criminal and civil matters. Can I work as or registered myself as gst practitioner / consultant?
Thanks and rgds

Kumar Bhaskar Narayan
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Kumar Bhaskar Narayan

I am a govt. Service holder having master degree in commerce. Can I work (part time) as a GST practitioners?

KRISHNAPRASAD. K P
Guest
KRISHNAPRASAD. K P

Dear Sir
I got degree in BA (English) and passed PG Diploma in Taxation by Govt. of Kerala. Can I register for GST practitioner?

Thank you

Prasad

CA Akhilesh Swami
Guest

The condition is that you should hold graduation degree or post graduation degree or equivalent in commerce, law, banking, auditing or business management. Further Government can also notify some other courses. In my opinion PG diploma is not equivalent to Post graduation degree therefore you may not eligible to become gst practitioner. However Government may notify PG diploma courses as in educational eligibility after implementation of GST

VARA PRASAD
Guest
VARA PRASAD

Thanks for the information above. However, I would like to confirm once again.
I am a engineering postgraduate without any background in above mentioned disciplines.
But I file tax returns of many people. Am I eligible for this too?

Praveen
Guest
Praveen

Thank you GST INDIA for many clarifications.. : I am working in one of the govt general insurance company.. And I am b.com graduate.. Am I eligible? And .. Wil we get any trainings which may finance dept may provide? Wil be there any exams to be passed?

Sara memon
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Sara memon

I m graduate in b.com and m.com in account and finance. If I fill gst practitioner form so how should it will be beneficial for me.i means is it proper source of earnings on which I can rely for my livelywood.pls reply

Sara memon
Guest
Sara memon

From where I will get the training to work as gst practitioner or who and where seminar are conducted

Shashi
Guest
Shashi

My senior secondary in commerce and graduation in arts. And one year diploma in fianancial accounting . Am I eligible for gst prectitioner.

CA Akhilesh Swami
Guest
CA Akhilesh Swami

As per GST Rule, only Commerce and Finance Graduates can become GST Practitioner. Diploma in finance is not equivalent to graduation, therefore, you are not eligible. However, Government may issue notification regarding diploma candidates after implementation of GST but till now you are not eligible

shivani
Guest
shivani

I am economic honors graduate and have done post graduation diploma in banking and finance. Am i eligible?

Jacob Taoh D
Guest
Jacob Taoh D

i am presently appearing Company Secretary executive and my highest qualification is M.com can i also registered GST Practitioner?

Pooja Pandey
Guest
Pooja Pandey

i have done my graduation in B.com (banking and insurance) and i have also done M.com in banking and finance.currently i m pursuing MBA in finance and doing internship and my project topic is under GST.
i have got call from online site clearTax. they are offering course for GST Retrun filling. is it beneficial to join?

Nisha Rani
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Nisha Rani

I have completed my M.Com and one year executive MBA (Finance and Banking) from National institute of Business Management (Chennai) having 9 years of experience with corporate company. Please let me know, if i am eligible for GST Practitioner.

Ajay Singh Rawat
Guest
Ajay Singh Rawat

what i have to do for GST practitioner

neeraj katia
Guest
neeraj katia

I have done my B.Com in 1995 and since 1998 i m doing job in bank. Can I register for GST practitioner.

gregory
Guest
gregory

Sir I am a Economics MA graduate can be a Gst practitioner

Ravishankar
Guest
Ravishankar

Hi sir, This is Ravishankar, Vat Tax Practitioner and Income Tax Consultant, i want to need one clarification, those who are doing earlier in Vat ( Commercial Tax ) Practitioners, they have to apply once again, under as an GST Tax Practitioner?

Goldy Jain
Guest
Goldy Jain

Sir, I am bba (general) graduate from ggsipu and i had passed 12th with commerce stream from cbse can be a gst practitioner?

Irfan
Guest
Irfan

May i know the duration of this course(GST Practitioner) & where will this start?
And also i am registering for ICAI’s IPCC course….
Is it needful to me for registration for gst practitioner.

Irfan
Guest
Irfan

Thank you sir but i am now registering for ICAI’s IPCC Course…
all these are already included in CA Syllabus????
shall i register for gst practitioner…

Nagaraja hegde
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Nagaraja hegde

is there any examination of the Gst to be passsed to become Gst Practitioner.As I am holding sales tax practitioner and income tax practitioner licence for last 7 years..i am also graduate in commerce

Ankit shah
Guest
Ankit shah

Sir i have cleared B.com. , But yet i didnt get original degree certificate , i have all three years results and a duplicate copy copy of deegree given by university, so can i enrol for GST practioner. and where to enrol. ?

Dhiren Mumbai
Guest

is there any age limit in becoming GST Practioner?
My birthdate is Dec 1958.

mahasree
Guest
mahasree

Any chance for existing unregistered accountants (not having any Degree Certificate) to continue as registered in GST .

MADAN KISHORE GUPTA
Guest
MADAN KISHORE GUPTA

Do I need to have digital signatures for enrolment as gst practitioner?
when the enrolment form PCT-1 WILL BE AVAILABLE?

mohd hashim
Guest
mohd hashim

NO! you can apply without digital signature.

durgesh gupta
Guest
durgesh gupta

I am a govt. Service ( Astt.Accountant in up govt dept.)holder having bachler degree in commerce. Can I work (part time) as a GST practitioners?

S.Shahul Hameed
Guest
S.Shahul Hameed

I am existing Sales Tax practitioner
S.Shahul Hameed ,No.54,MAmathambi Street,Karaikal holder of a Degree in commerce,Who is qualified under clause (b) of rule 50 (ii) of the puducherry General sales Tax Rules,1967 is hereby enrolled as sales Tax Practitioner.
Roll No.32
Now,i want to registration as GSTN Practitioner under GST Act.

Rajni sharma
Guest
Rajni sharma

Sir m b.con hons.graduate..I did job in income tax helpline or with cA also…presently m handling my family business’s accounts.sir can i apply for gst practitioner?How come without any certification or without any training one can become gst practitioner? How will he/she file the return of calculate the tax?Please reply

Piyush saraf
Guest
Piyush saraf

sir m garduate b.com and also pass cma inter exam can i register as gst practitioner??

Mohd Hashim
Guest
Mohd Hashim

yes , you can.

Dhananjay Jaiswal
Guest
Dhananjay Jaiswal

What type of examination will be conducted by GSTTN of awarding GST practitioner certificate.

avinash sen
Guest
avinash sen

I am.a science hons graduate from govt college of ugc recognized university handling the online jobs of account .and e return filing for the last 15 -16 year s can I apply for gst practioner certificate….

Mohd Hashim
Guest
Mohd Hashim

No.

Abhijit Ghosh
Guest
Abhijit Ghosh

I am B.com(Accounting & finance) and I have been working as accountant under a CA. Can I apply GST Practitioner ?

Mohd Hashim
Guest
Mohd Hashim

yes. u r eligible.

Solan
Guest
Solan

When is the last date to do the gst practitioner registration………

Mohan Joshi
Guest
Mohan Joshi

I am under graduated
(Sy B.com) but working as an accountant for last 3 years…can i eligible for TRP….?

vivek mishra
Guest

Sir I am MBA in MARKETING & HRM STREAM…can I apply for GST practitioner..

Shailesh Nigam
Guest
Shailesh Nigam

No Sir you are not eligible for that

Krishna
Guest
Krishna

sir, I am B’com Graduate (ICWA-inter) & having more than 15 years experience in accounting and finance and working for Private Limited company. Can I become GST practitioner and work for GST -part time basis.
pl update your opinion.

Santhana vijay
Guest
Santhana vijay

Dear Sir
I am Santhana vijay working in private company in my roll in accountant in 10 year of experience my qualification is B.Com & M.Com and PG diploma in finance and taxation we apply GST practitioner . Pls inform how will join this GST application

Thanks
M.Santhana Vijay

Imtiaz ahmed
Guest
Imtiaz ahmed

I am a b.com graduate, I am having marks card, but I am not having convocation marks sheet, can I apply for GST practioner

Krishan Dutt
Guest
Krishan Dutt

Sir, I have done M.Sc.[IT] from Punjab Technical University & MBA (Finance) from Lovely Professional University & have engaged in Accounts from last 15-16years. Can I become GST practitioner ?

GULAB ROHIT
Guest
GULAB ROHIT

I AM INCOME TAX PRACTITIONER [REGISTERED WITH INCOME TAX DEPARTMENT.] ITP REGISTRATION IS AVAILE AND SALES TAX PRACTITIONER WITH GUJARAT GOVERNMENT CAN I APPLY FOR GST PRACTITIONER IN DADRA AND NAGAR HAVEL [U.T.] ?

D K Kapoor
Guest
D K Kapoor

Sir , I am Arts Graduate with economics and passed in 1978, working as senior accountant
in Pvt Lts. company since 1989, am I eligible for getting GST practitioner certificate

B.N.CHOUDHARY
Guest
B.N.CHOUDHARY

I AM A FIRST CLASS COMMERCE POST GRADUATE AND HAVING 22 YEARS OF WORKING EXPERIENCE IN COMMERCIAL ACTIVITY IN DIFFERENT NON GOVT.COMPANIES. MAY I BE A GST PRACTITIONER?
PLEASE ADVICE ME

kamelsh kuamr
Guest
kamelsh kuamr

Sir I am Graduate in Economics an Post Graduate In Economics. Can I become GST Practitioner.

N V Karmali
Guest
N V Karmali

Sir, I am B Com Graduate and retired bank employee and wish to register as GST Tax Return Preparer. Please let me know whether the enrollment/registration process is manual or online?

Mazhar Qureshi
Guest
Mazhar Qureshi

I am a tax Practitioner registered in head offiice (Comercial tax Department,indore) in vat from 2014 and cont…. but after 1 july 2017 all tax convert in GST my certificate is also convertible in GST or not . If not where and when i apply Tax Practitioner registration in GST for practice. please reply

sonu chaudhary
Guest
sonu chaudhary

there is no place on the portal to make an application for GSTP . would u plz like to send link for that.

apoorva gupta
Guest
apoorva gupta

sir, I am B’com Graduate and now i am doing PG . Can I become GST practitioner and work for GST -Full time or part time basis.

Dharmendra Shah
Guest
Dharmendra Shah

Dear Sir, I have a business of providing misc. services to customer. GST is applicable to me. It is compulsory to file GST return through professional or practitioner ? As I have good knowledge of commerce, Can I file my GST return myself ? Can anyone file his business GST return himself or it is necessary to file the return through consultant ?

marimuthu
Guest
marimuthu

I am a B.A. degree( (Bachelor of corporate secretaryship) holder. Is it equal to b.com ? can I become a GST practitioner?