GST Practicioners require to pass Examination Before 31st December, 2018

Who is GST Practitioner:

GST Practitioner is a tax professional who can prepare returns and perform other activities on the basis of the information furnished to him by a taxable person. However, the legal responsibility of such filings remains with the Taxpayer. 

GSTP Examination require to pass for become GSTP practicioners under GST Law

For this purpose, GST Practitioners (GSTP) are required to be enrolled with Centre or State Authority. CA, CS, CMA, Advocates, Retired Government Officials, and Graduates are eligible to apply for registration. In addition, GSTPs can be appointed Authorized Representatives who can act on the behalf of the taxpayers and represent them before tax authorities.

People who are running their own businesses may be unaware of the procedure or process of GST return filing and uploading invoices.
In such a case, they will look for a professional who can do all this.

As a result, on a behalf of the registered person, an approved GST practitioner can perform activities on the basis of information furnish by the taxable person.Furthermore, a taxpayer is responsible for such filings.

Duties of GST practitioner:

GST practitioner or GSTP is a person approved by the Central and State Governments to perform any or all of the following activities, on behalf of a taxable person:

(a)  File an application for fresh registration

(b)  File an application for amendment or cancellation of registration

(c)  Furnish details of outward and inward supplies

(d)  Furnish monthly, quarterly, annual or final GST returns

(e)  Make payments for credit into the electronic cash ledger, i.e. payments for tax, interest, penalty, fees or any other amount

(f)   File a claim for refund

(g)  Appear as an authorised representative before any officer of department, appellate authority or appellate tribunal

Preconditions :

A GST Practitioner must fulfill the following conditions he/she can enroll on the GST Portal:

1. Applicant must have a valid PAN Card

2. Applicant must have a valid mobile number

3. Applicant must have a valid e-mail ID

4. Professional address

5. Applicant must have the prescribed documents and information on all mandatory fields as required for Enrolment

6. Applicant must fulfill the eligibility criteria of GST Practitioner

 

Eligibility criteria:

(a)  One should be a citizen of India

(b)  One should be a person of sound mind

(c)  One should have not been declared as insolvent

(d)  One should have not been convicted for an offence with imprisonment for more than two years

(e)  One should meet the required education or work experience as part of the GST Practitioner Eligibility criteria, given below:

(f)   One is 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

(g)  One has passed 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

(h)  One has passed a degree examination of any Foreign University recognized by any Indian University as equivalent to the degree examination mentioned above, OR

(i)    One has passed any other examination notified by the Government for this purpose

(j)    One has passed any degree examination of an Indian University or of any Foreign University recognized by any Indian University as equivalent of the degree examination, and have also passed any of the following examinations-

(k)  final examination of the Institute of Chartered Accountants of India OR

(l)    final examination of the Institute of Cost Accountants of India OR

(m)final examination of the Institute of Company Secretaries of India

 

Examination:

National Academy of Customs, Indirect Taxes and Narcotics (NACIN) has been authorized to conduct an examination for confirmation of enrollment of Goods and Service Tax Practitioners (GSTP) in terms of sub-rule (3) of rule 83 of the Central Goods and Service Tax Rules, 2017, vide Notification No. 24/2018-Central Tax dated 28.5.2018.

The GSTPs covered under rule 83(1)(b) read with second proviso to rule 83 (3) of said rules, are required to pass the said examination before 31.12.2018. The schedule of examination, syllabus of examination and the website for registration for examination GST Practitioner of will be notified in due course.

Press Information Bureau

Government of India
Ministry of Finance
12-July-2018 17:10 IST

Examination for Confirmation of Enrollment of GST Practitioners

National Academy of Customs, Indirect Taxes and Narcotics (NACIN) has been authorized to conduct an examination for confirmation of enrollment of Goods and Service Tax Practitioners (GSTP) in terms of sub-rule (3) of rule 83 of the Central Goods and Service Tax Rules, 2017, vide Notification No. 24/2018-Central Tax dated 28.5.2018.

The GSTPs covered under rule 83(1)(b) read with second proviso to rule 83 (3) of said rules, are required to pass the said examination before 31.12.2018. The schedule of examination, syllabus of examination and the website for registration for examination will be notified in due course.

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