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

The Goods and Services Tax law provides for 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 Government to perform GST filing activities on behalf of the taxpayer.

In this article, we will discuss the functions of tax practitioner, eligibility criteria, 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 –

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.

 

42 thoughts on “GST Practitioner : Eligibility, Functions, Enrollment and Filing of Returns

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

    • The process of GST Practitioner Registration will start after the implementation of GST probably form 1st July.

    • GST practitioner registration will start only after the implementation date of GST. After 1st July, you can apply online through GST portal. Thanks

  • 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

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

    • There is no restriction in GST law that a Government Employee can’t become GST practitioner. However, you have to check your Government employment rules and laws which may restrict you.

  • 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

    • 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

  • 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?

  • 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?

    • You are eligible to become GST Practitioner as you are commerce graduate. But you have to ensure that there is no restriction in your employment terms. As per the GST rules, there is no training requirement to become GST Practitioner. However, Goverment may notify any such requirement at a later date. You don’t need to pass any exam as you are b.com graduate. You can improve you knowledge by participating in GST seminars, Training Workshop and through internet portals like Thegstindia.com

  • 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

    • GST Practitioner is an authorized person by Government who can file returns on behalf of taxpayers.Further, he can also perform other functions such as GST registration, Consultancy, Tax Calculation, Registration amendment etc. A GST practitioner can file a return only if he is authorized by his client. It means you should have the good client base to earn a GST practitioner. You can’t earn by just becoming GST practitioner.

    • There are many GST resources available on the internet. You can learn GST by reading articles on thegstindia.com, watching videos and also you can attend seminars workshops and webinars. You can check the information about GST Workshops to be held in your city – https://gstawareness.cbec.gov.in

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

    • 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

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

  • 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?

    • Before joining you should enquire what will you learn from the course. In my opinion, there is enough material available on the internet and you can easily learn anything about GST from these free material. Further, CBEC (GST Department), GST Network, ICAI (Institute of Chartered Accountants of India), ICSI, Institute of Cost Accountants and other organizations are conducting free online webinars and also GST Awareness workshops in every city, therefore, I believe that there is already enough free material available. You can check by visiting websites of these organizations.

  • 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.

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

    • As you are commerce graduate hence you are eligible to become GST return preparer (GST Practitioner). You can register as GST practitioner but you should check your employment terms with the bank. If your employment terms allows you to do anything besides your job then you can apply for GST practitioner.

      Thanks

  • 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?

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

  • 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.

    • GST Practitioner is not a course. GST practitioner is a professional who file returns on behalf of the client. Any commerce graduate can become GST practitioner by registering on GST Portal.

  • 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…

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