REGISTRATION OF GOODS AND SERVICES PRACTITIONER STATED

GST law (Rule 83 of the CGST Rules, 2017) provides for below mentioned person to act as a GST practitioner, viz.

1.  that he is a 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 than the rank of a Group-B gazetted officer for a period of not less than two years; or
2.  that he has enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than five years;
3.  he has passed,

(i)      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

(ii)    a degree examination of any Foreign University recognised by any Indian University as equivalent to the degree examination mentioned in sub-clause (i); or

(iii)  any other examination notified by the Government, on the recommendation of the Council, for this purpose; or

(iv)  has passed any of the following examinations, namely:-

(a) final examination of the Institute of Chartered Accountants of India; or

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

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

Further, various stakeholders filed applications for the same in the month of July however, these applications were pending as there was no one appointed and given power to access and verify the particulars of the applications.

Now, the wait is over as the Board (“Central Board of Excise and Customs”) vide Circular No. 9/9/2017- GST, dated 18/10/2017 has appointed Assistant Commissioner/Deputy Commissioner (Herein referred to as the “AC/DC”) having jurisdiction over the address in the application for enrolment as Goods and Service Tax Practitioner in FORM GST PCT-1 to verify the particulars specified in the application and after due consideration rejecting and approving the application.

Further, the applicants (“GST Practitioners”) are free to choose Centre or the State as the enrolling authority.

Circular No. 9/9/2017- GST, dated 18/10/2017