GST practitioner enrollment valid for 18 Months

By | June 14, 2018
(Last Updated On: June 14, 2018)

which GST practitioner enrollment is valid for 18 Months

Video Tutorial by CA Satbir Singh (Voice in Hindi , Slides in English)  explaining GST practitioner enrollment Validity period


Rule 83 of CGST Rules deals with Provisions relating to a goods and services tax practitioner

Rule 83 (1)  CGST Rules says 

(1) An application in FORM GST PCT-01 may be made electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner for enrolment as goods and services tax practitioner by any person who,

(i)is a citizen of India;
(ii)is a person of sound mind;
(iii)is not adjudicated as insolvent;
(iv)has not been convicted by a competent court;

and satisfies any of the following conditions, namely:—

……

(b)that he has enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than five years;

 

Rule 83 (3)  CGST Rules says 

(3) 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 [01.07.2017].

As per  Notification No 26/2018 Central Tax Dated 13.06.2018 : CGST (Fifth Amendment) Rules 2018

in rule 83, in sub-rule (3), in the second proviso, for the words “one year”, the words “eighteen months” shall be substituted;

Comment :  No person to whom the provisions of clause (b) of sub-rule (1) apply (has enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than five years)  shall be eligible to remain enrolled unless he passes the said examination within a period of eighteen months from the appointed date. [ i.e from 01.07.2017]

 

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