I have just completed b.com + DTL. I want to becom GST Practitioner. As I have got the diploma in Taxation and law after having 2 years experience I will be GST Practitioner. I want to know that is it compulsory to give the GST Practitioner exam to become GST Practitioner??
hi,
see it is not mandatory to pass gst practitioner exam to become a gst practitioner.
As per Rule 83, an application in FORM GST PCT01 may be made electronically through the common portal (www.gst.gov.in) either directly or through a Facilitation Centre notified by the Commissioner for enrollment as goods and services tax practitioner by any person who fulfils following educational conditions:
1. 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
2. A Tax Return Preparer or a Sales Tax Practitioner registered for a period of not
less than 5 years, OR
3. 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 from a recognized Foreign University, OR
4. One has passed any other examination notified by the Government for this purpose such as
- Passed final examination of the Institute of Chartered Accountants of India OR
- Passed final examination of the Institute of Cost Accountants of India OR
- Passed final examination of the Institute of Company Secretaries of India
I have attached a link of Directorate General of Taxpayer Services CENTRAL BOARD OF EXCISE & CUSTOMS gst Practitioner eligibility details:
https://www.cbic.gov.in/resources//htdocs-cbec/gst/GST_Practitioners.pdf;jsessionid=AFA8A4AEB13017EBFD3C080B6840CC6C
