Hello Auditor

How to enrol as GST practitioner?

Eligibility Criteria

  • Must be a citizen of India with sound mind and not insolvent
  • Should hold a graduate degree in Commerce, Law, Banking, Business, or related field
  • Alternatively, should have cleared the final exam of CA, CS, or CMA
  • Retired government tax officials with experience in indirect tax are eligible
  • Must not have been convicted of any offence involving fraud

Registration Process

  • Visit www.gst.gov.in and navigate to ‘Register as GST Practitioner’
  • Fill in Form GST PCT-01 with personal and professional details
  • Upload required documents such as photograph, PAN, qualification proof, and address proof
  • Submit the application using DSC or EVC for verification
  • On approval, GSTP enrollment number is issued in Form GST PCT-02

Examination Requirement

  • Must pass the GST Practitioner Examination within 2 years of enrollment
  • Conducted by the National Academy of Customs, Indirect Taxes and Narcotics (NACIN)
  • Consists of multiple-choice questions on GST laws and procedures
  • Failure to pass the exam leads to cancellation of enrollment
  • Exemption from exam applies to retired tax officials of certain ranks

Functions Allowed

  • File returns on behalf of taxpayers
  • Furnish information for registration, cancellation, or amendment
  • File refund claims and perform reconciliations
  • Appear as authorized representative before GST authorities
  • Prepare and maintain accounts for clients

Compliance and Conduct

  • Must maintain confidentiality of client information
  • Cannot engage in fraudulent filing or misrepresentation
  • Enrollment is subject to review and can be suspended or revoked
  • Bound by provisions of Rule 83 of the CGST Rules

Must update portal profile in case of changes to contact or qualification

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