GST

Enrolment of GST Practitioner

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Enrolment of GST Practitioner has been started from 25th June

Section 48 of the Central Goods and Service Tax Act-2017 provides for the authorisation of an eligible person to act as approved GST practitioner. A registered person may authorize an approved GST practitioner to furnish information, on his behalf, to the government. The manner of approval of GST practitioners, their eligibility conditions, duties and obligations,the manner of removal and other conditions relevant for their functioning have been prescribed in Rule 24 and 25 of the GST Return Rules.

The following article discusses the Enrolment-GSTP ( in FORM GST PCT-01) on Site, and

eligibility criteria of GST practitioner, the procedure of Enrolment etc. to become a GST

practitioner first learn about eligibility criteria.

Note: – If there is any flaw in the information given or you have any questions then please
give it in the comment box.

These people can register as GST Practitioner (as per Rule 24 of the Return rules)

Any person who,

is a citizen of India

is a person of sound mind

is not adjudged as insolvent

has not been convicted by a competent court for an offense with imprisonment not
less than two years.

In addition, the person should also satisfy any of the following conditions:

(a) Is a retired officer of the Commercial Tax Department of any State Government or of the
CBEC and has worked in a post not lower in rank than that of a Group-B gazetted officer
for minimum period of two years

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

he has passed or Education Qualification:-

a graduate or postgraduate degree or equivalent examination having 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 and he has
passed Final Exam of CA, CS, CMA,

Form Filling Procedure

First opened (www.gst.gov.in) site and Click on Register Now in the column of GST
Practitioner and after the data feed Temporary Reference Number (TRN) will be received by
e-mail and the enrolment form will be filled on the site as follows :-

Important point

To register for CA, Advocate, CS, CWA in FORM GST PCT-01, the details of their
membership number will be given and others will have to give their education details
and upload the following documents will be uploaded as a certificate of qualification
degree.

Qualifying Degree
Any other document
Pension Certificate issued by AG office or LPC Etc.

The applicant has to give his details like name, father’s name, PAN, Aadhar etc. and
upload one photo of himself.

The applicant must upload the following documents must be uploaded as proof of
business address.

Property Tax Receipt
- Municipal Khata Copy
- Electricity bill
- Rent/Lease agreement
- Consent Letter
- Documents/Certificate issued by Government. Etc.

The final stage of GSTR (FORM GST PCT-01)- The GST practitioner will have to verify the
application with the digital signature or Aadhaar Card OTP.

Other GST Return and Forms Links

CA VINOD KUMAWAT

Education- M.COM, CA Practice- as a Chartered Accountant

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View Comments

K.V.SOUNDARARAJAN says:

August 15, 2017 at 1:26 pm

Sir

I am a retired B Group Officer in State Govt falling under (a) category in the article and eligible to apply for Practitioner under GST. But I am not a graduate. When I attempted to file the application, it shows mandatory fields require filling of Degree.

Please clarify whether I am eligible to apply for Practitioner or not