GST Practitioner

|Updated on: January 3, 2022


A GST practitioner or GSTP is a person approved by the Central and State Governments to perform any or all of the following activities, on behalf of a taxable person:

  • File an application for fresh registration
  • File an application for amendment or cancellation of registration
  • Furnish details of outward and inward supplies
  • Furnish 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
  • Appear as an authorised representative before any officer of department, appellate authority or appellate tribunal

How to become a GST Practitioner?

GST Practitioner Eligibility

Here is a checklist of conditions to be met, in order to become a GST tax practitioner:

  • One should be a citizen of India
  • One should be a person of sound mind
  • One should have not been declared as insolvent
  • One should have not been convicted for an offence with imprisonment for more than two years
  • One should meet the required education or work experience as part of the GST Practitioner Eligibility criteria, given below:
    • One is a retired officer of the Commercial Tax Department of any State Government or of the Central Board of Excise and Customs, having worked in a post not lower in rank than that of a Group-B gazetted officer, for a period not less than two years, OR
    • One has passed a graduate or postgraduate degree or its 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, OR
    • One has passed a degree examination of any Foreign University recognized by any Indian University as equivalent to the degree examination mentioned above, OR
    • One has passed any other examination notified by the Government for this purpose
    • One has passed any degree examination of an Indian University or of any Foreign University recognized by any Indian University as equivalent of the degree examination, and have 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

Forms required by a GST Practitioner

The following forms will be of prime importance to one as a GST tax practitioner:

Form GST PCT-1

Application for enrolment as a GST practitioner

Form GST PCT-2

Certificate of enrolment as a GST practitioner, issued by an authorised officer

Form GST PCT-3

Notice seeking additional information on application for enrolment or show cause notice issued to GST practitioner for misconduct

Form GST PCT-4

Order of rejection of application for enrolment or disqualification of a GST practitioner found guilty of misconduct

How can one be authorised to file returns as a GST Practitioner?

In order to be authorised as a GST Practitioner in India, the following 4 easy steps need to be followed–

  • Step 1: A potential client views the list of GSTPs on Form GST PCT-5 on the Common Portal and authorises a GSTP to prepare any or all of the prescribed statements using Form GST PCT-6 . At any point, a client will also be able to withdraw the authorisation, using Form GST PCT-7
  • Step 2: Once authorised, a GSTP should prepare the required statements and affix his / her digital signature on them, or electronically verify them using his / her credentials
  • Step 3: Once a GSTP furnishes a statement, a confirmation will be sought from the client via SMS / Email. The statement furnished by a GSTP will also be available to the client on the GST Portal
  • Step 4: The client must ensure that the statement submitted by the GSTP is true and correct. Once verified, the client must confirm the statement within the stipulated due date, failing which it will be considered automatically as confirmed. The responsibility of the correctness of the statement, although filled by the GSTP, will rest with the client.
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