GST (Goods & Services Tax)

Practitioners
Section 48 of the CGST Act provides for
authorisation of an eligible person to act as
approved GST practitioners. A registered person
may authorise an approved GST practitioner
to furnish information, on his behalf, to the
government. The manner of approval of goods
and services tax practitioners, their eligibility
conditions, duties and obligations, manner of
removal and other conditions relevant for their
functioning have been prescribed in rule 24 and 25
of the Return Rules. Standardised formats from
GST PCT- 1 to GST PCT-5 have been prescribed
for making application for enrolment as GST
practitioner, certificate of enrolment, show cause
notice for disqualification, order of rejection of
application of enrolment, list of approved GST
practitioners, authorisation letter and withdrawal
of authorisation. A goods and services tax
practitioner enrolled in any other State or Union
Territory shall be treated as enrolled in the State/
Union territory

Directorate General of Taxpayer Services

CENTRAL BOARD OF EXCISE & CUSTOMS
www.cbec.gov.in
 GST (Goods & Services Tax)

Practitioners
Eligibility Criteria for becoming GST practitioner: (ii) A degree examination of any Foreign University
recognized by any Indian University as equivalent
Rule 24 of the Return rules, provides the eligibility to the degree examination mentioned in sub
conditions to get enrolled as GST Practitioner for clause (i); or
any person who
(iii) Any other examination notified by the
(i) Is a citizen of India; Government, on the recommendation of the
Council, for this purpose; or
(ii) Is a person of sound mind;
(iv) Any degree examination of an Indian University
(iii) Is not adjudged as insolvent; or of any Foreign University recognized by any
Indian University as equivalent of the degree
(iv) Has not been convicted by a competent court examination or
for an offence with imprisonment not less than
two years, - (v) Has passed any of the following examinations,
namely. –
In addition, the person should also satisfy any of
the following conditions: - (a) Final examination of the Institute of Chartered
Accountants of India; or
(a) He is a retired officer of the Commercial Tax
Department of any State Government or of the (b)
Final examination of the Institute of Cost
CBEC and had worked in a post not lower in Accountants of India; or
rank than that of a Group-B gazetted officer for
minimum period of two years; or (c) Final examination of the Institute of Company
Secretaries of India.
(b) He has been enrolled as a sales tax practitioner
or tax return preparer under the existing law A person desirous of becoming GST Practitioner has
for a period of not less than five years; to submit an application in the form GST PCT-1. The
application shall be scrutinised and GST practitioner
(c) He has passed: certificate shall be granted in the form GST PCT-2. In
case, the application is rejected, proper reasons shall
(i) A graduate or postgraduate degree or its have to be mentioned in the form GST PCT-4.The
equivalent examination having a degree in enrolment once done remains valid till it is cancelled.
Commerce, Law, Banking including Higher But no person enrolled as a goods and services
Auditing, or Business Administration or tax practitioner shall be eligible to remain enrolled
Business Management from any Indian unless he passes such examination conducted at
University established by any law for the time such periods and by such authority as may be notified
being in force; or by the Commissioner on the recommendations of

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 GST (Goods & Services Tax)

Practitioners
the Council.Any person who has been enrolled as Conditions for GST Practitioner
goods and services tax practitioner by virtue of he
being enrolled as a sales tax practitioner or tax return Any registered person may give consent and
preparer under the existing law shall remain enrolled authorise a GST practitioner in the form GST PCT -5 by
only for a period of one year from the appointed date listing the authorised activities in which he intends
i.e. 1st July, 2017 unless he passes the said examination to authorise the GST practitioner. The registered
within the said period of one year. person authorising a GST Practitioner shall have to
authorise in standard form Part A of form GST PCT-
Activities by GST practitioner: 5 and the GST practitioner will have to accept the
authorisation in Part B of the form GST PCT-5. The
A goods and services tax practitioner can undertake GST practitioner shall be allowed to undertake only
any or all of the following activities on behalf of a such tasks as indicated in the authorisation form
registered person: GST PCT -5. The registered person may, at any time,
withdraw such authorisation in the prescribed form
(a) Furnish details of outward and inward supplies; GST PCT -5.

(b) Furnish monthly, quarterly, annual or final return; Responsibility for correctness of particulars: The
responsibility for correctness of any particulars
(c) Make deposit for credit into the electronic cash furnished in the return or other details filed by the
ledger; GST practitioners shall continue to rest with the
registered person on whose behalf such return and
(d) File a claim for refund; and details are furnished.

(e) File an application for amendment or cancellation Any statement furnished by the GST practitioner
of registration. shall be made available to the registered
person on the GST Common Portal. For every
But it has been provided that a confirmation form statement furnished by the GST practitioner, a
registered person shall be sought where an application confirmation shall be sought from the registered
relating to a claim for refund or an application for person over email or SMS. The registered person
amendment or cancellation of registration has before confirming, should ensure that the facts
been submitted by the goods and services tax mentioned in the return are true and correct before
practitioner. In addition, a GST practitioner shall also signature. However, failure to respond to request
be allowed to appear as authorised representative for confirmation shall be treated as deemed
before any officer of department, Appellate confirmation.
Authority or Appellate Tribunal, on behalf of such
registered person who has authorised him to be his
GST practitioner.

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 GST (Goods & Services Tax)

Practitioners
The GST practitioner shall prepare all statements with
due diligence and affix his digital signature on the
statements prepared by him or electronically verify
using his credentials. If the GST practitioner is found
guilty of misconduct, his enrolment will be liable to
be cancelled. A show cause notice would be issued to
him in the form GST PCT-3.

List of Formats (GST Practitioner)

Sr. Form No. Description

No.
1. GST PCT - 1 Application for
Enrolment as Goods
and Services Tax
Practitioner
2. GST PCT-02 Enrolment Certificate
for Goods and Services
Tax Practitioner
3. GST PCT-03 Show Cause Notice for
disqualification
4. GST PCT-04 Order of Rejection
of Application for
enrolment as GST
Practitioner/ Or
Disqualification to
function as GST
Practitioner
5. GST PCT-05 Authorization/
withdrawal of
authorization of
Goods and Service Tax
Practitioner

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