Goods and Service Tax Practitioner (GST Practitioner)

By Registrationwala

11th May 2017


In the current indirect tax regime, there are bookkeeping and tax experts who are approved to record returns on behalf of taxable people. As of now, this part is performed by Chartered Accountants (CAs), Sales Tax Practitioners (STPs) and advocates. The Draft Model GST Law seeks to formalize this relationship between a taxpayer and the return preparer and make the three-path relationship between a tax payer, a GST practitioner and GSTN transparent.

Like that of income tax act and indirect duties acts, the CGST Act, 2017 accommodates the approval of a qualified individual to go about as GST practitioner. Rule 24 of Returns (revised) Rules gives the provisions related to goods and services tax practitioner. Eligibility Rule 24 (1) gives the qualification conditions for a GST expert.

To comprehend who a GST specialist is: A GST practitioner is a man endorsed by the Central or State Government to play out any or the majority of the following functions, on behalf of a taxable individual:

  • File an application for new enlistment
  • File an application for change or cancellation of enlistment
  • Mention points of outward and internal supplies
  • Mention month to month, quarterly, yearly or last GST returns
  • Make payments for credit into the electronic money record, i.e. payments for tax, interest, penalty, fees or some other sum
  • File a claim for refund
  • Represent the taxable individual in any procedure under the Act, other than examination, search, seizure and arrest
  • File an appeal to the First Appellate Authority
  • File an appeal to the Appellate Tribunal (must be done by a CA/CS/ICWA/Advocate)

Eligibility Conditions of GST Practitioner

  • Ought to be a resident of India
  • Ought to be a man of sound personality
  • Has not been pronounced as insolvent
  • Has not been sentenced for an offense with imprisonment for over two years


That he is a resigned officer of the commercial tax department of any State Government or of the central board of excise and customs, department of revenue, Legislature of India, who, amid his service under the government, had worked in a post not lower in rank than that of a Group – B gazette officer for a time of at the very least two years; or he has passed-

  • a graduate or post graduate degree or its proportionate examination having a degree in Commerce, Law, Banking including Higher auditing, or Business Organization or Business management from any Indian College built up by any law for time being in compel; or
  • a degree examination of any Outside College perceived by any Indian College as equal to the degree examination specified in above statement; or
  • some other examination notified by the government for this reason; or
  • any degree examination of an Indian College or of any foreign College recognized by any Indian College as likeness the degree examination and has additionally passed any of the accompanying examinations, to be specific.-
  1. the final examination of the Institute of Contracted accountant of India; or
  2. the final examination of the Institute of Cost Accountants of India; or
  3. the final examination of the Institute of company Secretaries of India

Procedure for Enrollment

The following is the procedure for enrolment as a GST practitioner:

  • A man who is qualified to act as GST specialist may make an application in form GST PCT – 1 to the officer approved for this on behalf of enrolment of GST practitioner;
  • on receipt of the application, the authorized officer should, in the wake of making such enquiry as he considers vital, either enlist the candidate as a GST practitioner and issue a certificate to that effect in form GST PCT – 2 or reject his application where it is found that the candidate is not fit to be selected as a GST practitioner.


Form GST PCT- 4: In the event that any GST practitioner is discovered blameworthy/guilty of unfortunate behavior regarding any procedures under the act, the approved officer may, by order, in form GST PCT direct that he might from now on be precluded under Section 48 of the act. Form GST PCT- 3: Such request might be passed only subsequent to giving him the notice to show cause in form GST PCT against such preclusion and after giving him a reasonable opportunity of being heard. Against the said order any individual may file an appeal to the Commissioner against such order. Such appeal should be filed within 30 days from the date of the order.

Filing of Return by GST

An assessable individual can approve a GST practitioner to file GST returns. Once approved, the GST specialist prepares and furnishes the Statement, which must be affirmed by the taxable individual.

The procedure for this is demonstrated as follows:


the list of the enrolled GST practitioner will be available on the common GST portal in Form GST PCT-5


A taxable person can authorize a GST practitioner from the list using Form GST PCT-6 to prepare any or all of the prescribed statements


Once authorized, the GST practitioner should make the required statement and affix his digital signature on the statement prepared by him or electronically verify the same using his credentials


once a statement is furnished by a GST practitioner, a confirmation will be sought from a taxable person via email or SMS.


A taxable person must ensure that the statement being submitted is true and correct. The responsibility of correctness of any particulars in the statement filed by a GST practitioners will continue to rest with a taxable person. Once verified, the taxable person must confirm the statement.


Goods and Service Tax Practitioner (GST Practitioner)