Can you become a GST practitioner in India? Eligibility and Process to become GST Practitioner

GST is the biggest topic of discussion in India right now. This tax overhaul came with applaud and criticism alike, but there is no denying the fact that GST is real. It is a constitutional amendment and has become a law in effect from 1st July 2017. But the new tax system has come with its own drawbacks, which mainly leads to its understanding within the common people and the corporate world.

Am I eligible to become a GST practitioner?

Goods and Service Tax Practitioner- Eligibility and the process to become GST Practitioner

With the new single tax in effect, a sudden advent of GST practitioner has seen a surge. Providing support regarding information on GST and its various implications is one of the most important jobs right now, and clients need all the help it is possible to get. The government of India has included the provisions to become Goods and Service Tax Practitioner in Section 48 of the CGST Act. So here are some of the qualifications that are needed to become a GST practitioner.

Qualifications of a GST practitioner

  1. Basic eligibility criteria

There are some basic eligibility criteria to become a GST practitioner. They are:

  • The person should be a citizen of India.
  • The person is of sound mind.
  • The person is not adjudicated as insolvent
  • The person is not a convicted felon.

 

  1. Education and/or Work experience Criteria

The GST practitioner must satisfy any of the following:

  • He/she should be a retired officer of the Commercial Tax Department of any State Government or of the Central Board of Excise and Customs. The person shouldn’t have worked at any rank below the Group-B gazetted Officer, for a period not less than 2 years.
  • He/she should hold graduate or postgraduate degree or its equivalent in any of Commerce, Law, Banking including Higher Auditing, or Business Management or Business Administration from an Indian University, established under law.
  • He/she has acquired a degree from a foreign university recognized by any Indian University in any subject mentioned above.
  • He/she has passed any examinations that have been notified by the government for the purpose of GST practitioner.
  • He/she has passed the final examination of the Institute of Chartered Accountants of India or the Institute of Cost Accountants of India or Institute of Companies Secretaries of India.
READ  No concealment penalty can be levied on the basis of disallowance of claim for expenditure

These were the qualifications mandated by the government of India for a GST practitioner. Now, below you will find the disqualifications listed in CGST ACT that will be affected on a GST practitioner.

Disqualifications of GST practitioner

If any GST practitioner was found guilty of any misconduct and misdemeanor in connection with the proceedings under the Act, the authorized officer has the power to disqualify the GST practitioner under Section 48 with FORM GST PCT – 3, by providing the practitioner with a notice to show cause in FORM GST PCT – 4 against any such disqualification after giving him/her enough time to defend themselves and be heard.

The GST practitioner has the liberty to appeal to the Commissioner against such notice within a period of 30 days of the issuance of the notice.