GST Practitioner – Eligibility Criteria, Relevant forms & Procedure

By | May 8, 2018
(Last Updated On: May 8, 2018)

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 83  of CGST Rules 2017

The following article discusses the eligibility criteria, relevant forms, procedure etc. .Procedure to apply for GST Practitioner , you can watch How do I apply for enrolment as GST Practitioner – Explained with Screenshots . If you still have questions , you can read answers of  GST Practitioner FAQ’s

♦ Eligibility Criteria to Apply for GST Practitioner

As per Rule 83(1) of CGST Rules 2017 : –

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. )

As per Rule 83(2) of CGST Rules 2017 :

On receipt of the application referred to in sub-rule (1), the officer authorised in this behalf shall, after making such enquiry as he considers necessary, either enrol the applicant as a goods and services tax practitioner and issue a certificate to that effect in FORM GST PCT-02 or reject his application where it is found that the applicant is not qualified to be enrolled as a goods and services tax practitioner.

As per Rule 83(3) of CGST Rules 2017 :

The enrolment made under sub-rule (2) shall be valid until it is cancelled:

Provided that no person enrolled as a goods and services tax practitioner shall be eligible to remain enrolled unless he passes such examination conducted at such periods and by such authority as may be notified by the Commissioner on the recommendations of the Council:

Provided further that no person to whom the provisions of clause (b) of [sub-rule] (1) apply shall be eligible to remain enrolled unless he passes the said examination within a period of one year from the appointed date.

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

Read Also Final GSTP Formats – Goods and Service Tax Practitioner Formats approved by GST Council 03.06.2017

Online Engagement/ Disengagement  of GST Practitioner  Registered person to 

Engagement

As per Rule 83(9) of CGST 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-05 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.

Disengagement  

As per Rule 83(6) of CGST Rules 2017 :

Any registered person may, at his option, authorise a goods and services tax practitioner on the common portal in FORM GST PCT-05 or, at any time, withdraw such authorisation in FORM GST PCT-05 and the goods and services tax practitioner so authorised shall be allowed to undertake such tasks as indicated in the said authorisation during the period of authorisation.

Statement furnished by the GST Practitioner

As per Rule 83(7) of CGST Rules 2017 :

Where a statement required to be furnished by a registered person has been furnished by the goods and services tax practitioner authorised 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 on the common portal:

Provided that where the registered 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 statement 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

As per Rule 83(10) of CGST Rules 2017 :

The goods and services tax practitioner 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.

♦ Responsibility for correctness of details furnished by GST Practitioner

As per Section 48 (3) of CGST Act 2017

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.

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

As per Rule 83(8) of CGST Rules 2017 :

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 him 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.

Provided that where any application relating to a claim for refund or an application for amendment or cancellation of registration has been submitted by the goods and services tax practitioner authorised by the registered person, a confirmation shall be sought from the registered person and the application submitted by the said practitioner shall be made available to the registered person on the common portal and such application shall not be proceeded with further until the registered person gives his consent to the same.

♦ GST Practitioner enrollment in Other States

As per Rule 83(11) of CGST Rules 2017

A goods and services tax practitioner enrolled in any other State or Union territory shall be treated as enrolled in the State or Union territory for the purposes of 

(a) furnish the details of outward and inward supplies;

(b) furnish monthly, quarterly, annual or final return;

(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:

Provided that where any application relating to a claim for refund or an application for amendment or cancellation of registration has been submitted by the goods and services tax practitioner authorised by the registered person, a confirmation shall be sought from the registered person and the application submitted by the said practitioner shall be made available to the registered person on the common portal and such application shall not be proceeded with further until the registered person gives his consent to the same.

♦ If GST Practitioner Found Guilty

As per Rule 83(4) of CGST Rules 2017 :

If any goods and services tax practitioner is found guilty of misconduct in connection with any proceedings under the Act, the authorised officer may, after giving him a notice to show cause in FORM GST PCT-03 for such misconduct and after giving him a reasonable opportunity of being heard, by order in FORM GST PCT-04 direct that he shall henceforth be disqualified under section 48 to function as a goods and services tax practitioner.

As per Rule 83(5) of CGST Rules 2017 :

 Any person against whom an order under sub-rule (4) is made may, within thirty days from the date of issue of such order, appeal to the Commissioner against such order.

Condition for appearance of GST Practitioner before Authority

As per Rule 84 of CGST Rules 2017

(1) 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 or unregistered person unless he has been enrolled under rule 83.

(2) A goods and services tax practitioner attending on behalf of a registered or an unregistered person in any proceedings under the Act before any authority shall produce before such authority, if required, a copy of the authorisation given by such person in FORM GST PCT-05.

GST Practitioner : Free Study Material


Old Draft Rules on GST Practitioner

Rule 24 of Draft GST Returns Rules 2017.

[ Related Final GSTP Formats – Goods and Service Tax Practitioner Formats approved by GST Council 03.06.2017 ] 

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.

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

Read Also Final GSTP Formats – Goods and Service Tax Practitioner Formats approved by GST Council 03.06.2017

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.

Read Also  Final GSTP Formats – Goods and Service Tax Practitioner Formats approved by GST Council 03.06.2017

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.

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.

Read Also Final GSTP Formats – Goods and Service Tax Practitioner Formats approved by GST Council 03.06.2017

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