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A registered person is required to file various return under GST electronically. He can do this through various mode such as online through GSTN portal or by using offline or through GST practitioner or GST Suvida Provider.

Sec 48 of CGST Act, 2017 deals with provision relating to

  • Eligibility criteria for enrolment
  • Appointment & Removal and
  • Duties & obligation of GST Practitioner

Eligibility Criteria for enrolment

An application in FORM GST PCT-1 may be made to the officer authorized in this behalf for enrolment as Goods and Services Tax  (GST) Practitioner by any person who satisfies any of the conditions specified below :

(i) he is a citizen of India;
(ii) he is a person of sound mind;
(iii) he is not adjudicated as insolvent;
(iv) he has not been convicted by a competent court for an offence with imprisonment not less than two years;

 AND he possess any of the following qualification

1. 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 in rank than that of a Group-B gazetted officer for a period of not less than two years;

2. He 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
  • a degree examination of any Foreign University recognized by any Indian University as equivalent to the degree examination mentioned in clause (a); or
  • final examination of CA, CMA or CS

Grant of Certificate of enrolment/ cancellation of Enrolment

The authorized officer shall, after making such enquiry as he considers necessary, either enroll the applicant as a Tax Return Preparer and issue a certificate to that effect in FORM GST PCT-2 or reject his application where it is found that the applicant is not qualified to be enrolled as a Goods and Services Tax Practitioner.

If any Goods and Services Tax Practitioner is found guilty of misconduct in connection with any proceeding under the Act, the authorized officer may, by order, in FORM GST PCT-4 direct that he shall henceforth be disqualified under section 48. However, before cancellation show cause notice in FORM GST PCT-3 to be served and give him a reasonable opportunity of being heard.

Appointment & Removal of GST Practitioner

A list of Goods and Services Tax Practitioner enrolled  shall be maintained on the Common Portal in FORM GST PCT-5.

Any registered person who wants to avail the services of goods and service tax practitioner may, at his option, authorize GST practitioner on the Common Portal in FORM GST PCT-6 to carry out certain activities on his behalf.

Similarly, registered person at any time, can disengage the GST practitioner through common portal by withdrawing such authorization in FORM GST PCT-7.

Duties & obligation of GST Practitioner

A GST practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorized, to:

(a) furnish details of outward and inward supplies;
(b) furnish monthly, quarterly, annual or final return;
(c) make deposit for credit into the electronic cash ledger;
(d) file a claim for refund; and
(e) file an application for amendment or cancellation of registration

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