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 –

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.

 

113 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.

    • 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?.

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

    • 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

  • 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…

  • 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

  • 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. ?

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

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

  • 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?

  • 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.

  • 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

  • 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….

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

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

  • 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.

  • 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

  • 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

  • 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 ?

  • 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.] ?

  • 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

  • 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

  • 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?

  • 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

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

  • 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.

  • 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 ?

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

  • I am a B.A. (corporate secretaryship) degree holder from madurai kamarajar university. i studied commerce group in my 12th std. my degree is also a commerce degree. can I become a GST practitioner?

  • I am existing Sales Tax practitioner of a Degree in commerce,Who is qualified enrolled as sales Tax Practitioner.

    Now,i want to registration as GSTN Practitioner under GST Act.

  • Sir, I am a retired SBI officer of senior management grade and Bachelor of Arts. Kindly let me know whether I am eligible to be a GST Practitioner.

  • Sir i am not from commerce background and i have B.sc, my father is a reputed tax consultant and even i am working under him and i too have some clients…though i am not eligible to register under GSTP ,can i file returns under my clients Permission.

  • sir I am a M com Post graduate and taken Sales tax Practitioner Registration from Karnataka government and practising as tax consultant for last 4 year still i have take GST tax practitioner Certificiate or I can continue with the STP registration

  • I am a businessmen. Is it mandatory for me to appoint a GST practitioner? or I would be able to file my own returns using my registration no. and password like we are used to in VAT? And If I file my returns through a CA then is it mandatory for him to register as a GST practitioner? I wanted to know it because my CA says that it is not mandatory for him to register as one.

  • Is form PCT 1 to be filled online or Manual Application is to be made? application is to be made to Centre or State Authority?

  • Now i have been practicing ICSI foundation course as been completed, can i eligible for gst practioner, i was not able to complete graduate under commerce.

  • Sir I’m a Master in commerce
    Persuing Company Secretary course..
    Will Get Practitioner will be provided with some sort of training..

  • Dear sir,
    I am a Sales Tax Practitioner Practicing since 20 years i have a STP Number issued by the Commercial Department will i have to again enroll under GST Act or will the Department allow us to migrate on the basis of STP Registration kindly reply

  • Hi, B’com and Three Years CA articles completed students can get registration or not…?
    And What about those who cleared One or Two Groups of CA-IPCC

  • Sir,

    There is no provision for Firm to be registered as practitioner under GST,
    Can a firm can apply for the same ?

  • I AM A POST GRADUATE IN COMMERCE(M.COM) I HAVE GOT 25 YEARS EXPERIENCE IN TNGST AND VAT I CAN HANDLE GST SMOOTHLY

    THAMKS &REGARDS

  • Sir i m Bcom graduate and having diploma in financial accounting using tallyerp9. can i become a GST practisioner…

  • I have done my M.Com and pursuing in final examination (but not Complete) of the Institute of Cost Accountants of India can i become GST practitioner

  • Sir I’m Complete B.com and having diploma in financial accounting using tally ERP9. can I become a GST practitioner.

  • i have applied gst tax practitioner on 26th june 2017. 5 Days completed. Still it is pending for validation. how long it will take time to get confirmation for become a practitioner?

  • I am working in a Insurance Co under their pay roll being an m com can i get myself enrolled as GST practicioner with the present job
    Please advice

  • I am an ACCA Affiliate and B.Com graduate.Can i enroll as a GST practitioner under my ACCA qualification?

  • i am a Bsc computers graduate and done articles under chartered accountant for 3 yrs and icai has given me article completion certificate am i eligible to get registered as a GST practitioner.

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