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GST Practitioner in India

India’s biggest tax reform, Goods & Service Tax (GST) is on its way and set to hit the market from July 1st . There is a speculation that the new tax regime would help India achieve 9% growth rate. With clear way forward is described by the Finance Ministry, the Government is on right track to achieve targeted GST implementation effective 1 July 2017. There would be four GST Bills:

  • Central GST (CGST)
  • Integrated GST (IGST)
  • Union Territory GST (UTGST)
  • Bill to Compensate States

For businesses, the GST tax system comes with several challenges that need to be managed in an effective way and the answer is a GST Practitioner. Such a professional is more like general Tax and Accounting professionals who are appointed to file returns on behalf of taxable firms and individuals. At present, the role is played by Chartered Accountants (CAs), Sales Tax Practitioners (STPs) and advocates.

The whole objective of a GST Practitioner is to set up a link between the tax authority and tax payer and make the process transparent and effective in India.

Enquire for GST Practitioner 8882-580-580

Who is a GST Practitioner?

A GST Practitioner is an individual authorized by the Central or State Government to carry out all tax- related activities on the behalf of tax payers in India. These activities include:

  • File an application for new GST registration
  • File an application for modification or cancellation of registration
  • Provide details of outward and inward supplies
  • Provide monthly, quarterly, annual or final GST returns
  • Make payments for credit into the electronic cash ledger, i.e. payments for tax, interest, penalty, fees or any other amount
  • File a claim for refund
  • Denote the taxable person in any proceeding under the Act, other than inspection, search, seizure and arrest
  • File an appeal to the First Appellate Authority
  • File an appeal to the Appellate Tribunal (can only be done by a CA/CS/ICWA/Advocate)

GST Practitioner can Apply for TAXMANN GST Centre in India?

If you’re a qualified CA, CS or Lawyer practicing Taxation in India,

Apply here to fill your information and complete basic KYC to start the enrolment process.

Go to - What is GST Centre in India

Who can become a GST Practitioner in India?

An individual can be a GST Practitioner if he is:

  • A resident of India
  • Has sound presence of mind
  • Has not been declared insolvent
  • Has not booked under any offence that involved imprisonment of more than two years
  • Qualifies the educational and work criteria mentioned below -

The person should be a retired officer of the Commercial Tax Department of any State Government or of the Central Board of Excise and Customs. Besides this,he should have acquired a post not lower in rank than of a Group-B gazetted officer, for tenure of not less than two years.


He has successfully procured - a graduate or postgraduate degree or its equivalent examination, getting 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


a degree examination of any Foreign University recognized by any Indian University as equivalent to the degree examination mentioned above

Any other examination reported by the Government in this domain


Any degree examination of an Indian University or of any Foreign University accepted by any Indian University as equivalent of the degree examination, and has also passed any of the following examinations-

  • Final examination of the Institute of Chartered Accountants of India OR
  • Final examination of the Institute of Cost Accountants of India OR
  • Final examination of the Institute of Company Secretaries of India

GST Practitioner Forms

Form GST PCT-1Application for Enrolment as Goods and Service Tax Practitioner.
Form GST PCT-2Enrolment Certificate for Goods and Service Tax Practitioner.
Form GST PCT-3Show Cause Notice for disqualification
Form GST PCT-4Order of rejection of an application for enrollment or disqualification of a GST practitioner found guilty of misconduct.
Form GST PCT-5Form for Authorization/withdrawal of authorization of Goods and Service Tax Practitioner.


Filing of Returns by a GST Practitioner in India

Step 1

Browse through the list of all authorized GST Practitioners that would be available on the common GST Portal in Form GST PCT-5

Step 2

Appoint a GSP Practitioner using Form GST PCT-6. He will prepare all important documents needed for tax filing.

Step 3

After the authorization is done, the appointed GST Practitioner would file the asked statement and attach his digital signature on the same followed by its verification.

Step 4

Once a statement is furnished by GST Practitioners, a confirmation will send to taxable person via Email or SMS.

Step 5

The taxpayer must ensure that the statement being provided is genuine and correct. The accountability of accuracy of any details in the statement filed by a GST practitioners will continue to rest with a tax payer. After verification, the taxable person must check and verify the statement.

Why should One Hire a GST Practitioner in India?




The answer to this question is quite obvious. The foremost objective behind hiring a GST Practitioner is to unravel the complexity associated with filing GST returns and other associated tasks. Other benefits include:

  • Timely filing of GST to avoid tax penalties
  • One-stop avenue for all GST-related queries in India.
  • Maintaining tax related activities in a professional way
  • Understanding various aspects of GST that may occur in future