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