GST Practitioner – Eligibility Criteria, Relevant forms & Procedure

By | May 19, 2017
(Last Updated On: May 19, 2017)

GST Practitioner

GST Act of India brings a concept of GST Practitioner for those who intend to appear before the GST Authority or file returns  for any matter authorised by Registered person under GST.Provisions of Goods and services tax practitioners are contained in Section 48 of CGST Act 2017 and Rule 24 of Draft GST Returns Rules 2017. The following article discusses the eligibility criteria, relevant forms, procedure etc.

♦ Eligibility Criteria to Apply for GST Practitioner

Following are the eligibility criteria to apply for GST Practitioner in FORM GST PCT-1:

a.     i. The person is a citizen of India.

ii. The person is of a sound mind.

iii. The person is not adjudicated as insolvent.

iv. The person has not been convicted by a competent court for an offence with imprisonment not less than two years

And satisfies any of the following conditions,

(b) that he is a retired officer of the Commercial Tax Department of any State Government or of the Central Board of Excise and Customs, Department of Revenue, Government of India, who, during his service under the Government, had worked in a post not lower in rank than that of a Group-B gazetted officer for a period of not less than two years; or

(c) he has passed:

(i) 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

(ii) a degree examination of any Foreign University recognized by any Indian University as equivalent to the degree examination mentioned in subclause (i); or

(iii) any other examination notified by the Government for this purpose; or

(iv) 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, namely.-

(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.

♦ Procedure for registration of GST Practitioner

Step : 1 – Make application in GST PCT-1

Step : 2 – Authorized officer shall after making enquiry about the eligibility, issue the certificate in GST PCT – 2

( Note  : Enrolment made for GST Practitioner shall be valid until it is cancelled. )

Online list of GST Practitioner

A list of goods and services tax practitioner enrolled shall be maintained on the Common Portal in FORM GST PCT -5

Online Engagement/ Disengagement  of GST Practitioner  Registered person to 

Any registered person may, at his option, authorize a goods and services tax practitioner on the Common Portal in FORM GST PCT -6 or, at any time, withdraw such authorization in FORM GST PCT -7

♦ Tasks to be performed by GST Practitioner 

The goods and services tax practitioner  authorized by registered person  shall be allowed to undertake such tasks as indicated in FORM GST PCT -6 during the period of authorization.

Statement furnished by the GST Practitioner

Where a statement required to be furnished by a registered person has been furnished by the goods and services tax practitioner authorized by him, a confirmation shall be sought from the registered person over email or SMS and the statement furnished by the goods and services tax practitioner shall be made available to the registered person.

However where the taxable person fails to respond to the request for confirmation till the last date of furnishing of such statement, it shall be deemed that he has confirmed the statements furnished by the goods and services tax practitioner.

The GST practitioner is required to affix his digital signature on the statements prepared by him/ electronically verify using his credentials

♦ Responsibility for correctness of details furnished by GST Practitioner

Responsibility for correctness of any particulars furnished in the return or other details filed by the goods and services tax practitioners shall continue to rest with the registered person on whose behalf such return and details are furnished.

As per  Rule 10 of Draft GST Returns Rules 2017

 Any registered person opting to furnish his return through a goods and services tax practitioner shall-

(a) give his consent in FORM GST PCT -6 to any goods and services tax practitioner to prepare and furnish his return; and

(b) before confirming submission of any statement prepared by the goods and services tax practitioner, ensure that the facts mentioned in the return are true and correct before signature.

As per  Rule 11 of Draft GST Returns Rules 2017

 The goods and services tax practitioners shall-

(a) prepare the statements with due diligence; and

(b) affix his digital signature on the statements prepared by him or electronically verify using his credentials.

♦ What a GST Practitioner can do on behalf of registered person

A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorised by the registered person to:

(a) Furnish details of outward and inward supplies; [ section 37 &  section 38 ]

(b) Furnish monthly, quarterly, annual or final return; [ section 39 , section 44 or section 45 ]

(c) Make deposit for credit into the electronic cash ledger;

(d) File a claim for refund; and

(e) File an application for amendment or cancellation of registration.

Condition for appearance of GST Practitioner before Authority

No person shall be eligible to attend before any authority, as a goods and services tax practitioner, in connection with any proceedings under the Act on behalf of any registered person or un-registered person unless his name has been entered in the list maintained in Form GST PCT-5.

An Accountant or a goods and services tax practitioner attending on behalf of a registered person or an un-registered person in any proceedings under the Act before any authority shall produce before such authority, if required, a copy of the authorisation given by the taxable person or person in Form GST PCT -6.

♦ If GST Practitioner Found Guilty

If any goods and services tax practitioner is found guilty of misconduct in connection with any proceedings under the Act, the authorised officer may, by order, in FORM GST PCT – 3  direct that he shall henceforth be disqualified under Section 48, after giving him a notice to show cause in FORM GST PCT – 4 against such disqualification and after giving him a reasonable opportunity of being heard. Such person can file appeal to the Commissioner against such order for within 30 days.


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