GST Tax Practitioner

 CGST  Act contains the provisions regarding appointment of GST Tax Practitioner (GSTP). GSTP is a person who is authorized by the GST Department for performing certain functions on behalf of the registered persons under GST.

Although any person can perform GST functions whether authorized or not but such registration will increase the sense of responsibility in person performing functions on behalf of other and increase confidence in the registered persons.

The responsibility will remain with the registered person even if he appoints a GST practitioner for correctness of data and will be held liable for all purposes.

Functions performed by GSTP

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
  • Represent the taxable person in any proceeding under the Act, other than inspection, search, seizure and arrest
  • File an appeal to the First Appellate Authority
  • File an appeal to the Appellate Tribunal (can only be done by a CA/CS/ICWA/Advocate)Image result for GST Tax Practitioner


The person applying as GSTP should be

  • Citizen of India
  • Person of sound mind
  • Not adjudicated as insolvent
  • Not convicted by a competent court

The person should also satisfy any of the following conditions

  1. has passed any of the following examinations

(a) final examination of the Institute of Chartered Accountants of India.

(b) final examination of the Institute of Cost Accountants of India.

(c) final examination of the Institute of Company Secretaries of India.

(d) 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.

(e) a degree examination of any Foreign University recognized by any Indian University.

(f) any other examination notified by the Government, on the recommendation of the Council, for this purpose.

(g) retired officer of the Commercial Tax Department of any State Government or of the Central Board of Excise and Customs, Department of Revenue, Government of India, who, during his service under the Government, had worked in a post not lower in rank than that of a Group-B gazetted officer for a period of not less than two years.

(h) that he 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.

No person enrolled as a goods and services tax practioner shall be eligible to remain enrolled unless he passes such examination conducted at such periods.

How to Apply

An application in Form GST PCT-01 is to be filed electronically. The proper officer if found the applicant to be eligible then he will register the applicant as GST practitioner and issue a certificate in Form GST P-02. Otherwise he may reject the application.

Process of Filing Return by a Practitioner

The registered person has to authorized a GST practitioner in Form GST PCT-05. Only after through such authorization the GSTP will be able to work on behalf of registered person. If such person wants to withdraw the authorization then also he has to file the same form.

After filing of return by the GSTP , the registered person has to approve the same. If the person does not approve the same till last date of filing, then it will be considered as approved.

All Forms Related to GST Practitioners

Form GST PCT-1 Application for enrollment as a GST practitioner
Form GST PCT-2 Enrolment Certificate for Goods and Service Tax Practitioner
Form GST PCT-3 Show Cause Notice for disqualification
Form GST PCT-4 Order of Rejection of Application for enrolment as GST Practitioner/ Or Disqualification to function as GST Practitioner
Form GST PCT -5

Authorization/withdrawal of authorization of Goods and Service Tax Practitioner.