GST Practioner

GST Practitioner – Eligibility Criteria

Any person who is a citizen of India having necessary qualification, of sound mind and not convicted or adjudicated as insolvent can become a GST Practitioner. To be qualified as a GST Practitioner, the person must be:

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; or

Has been enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than five years;

Has the following degree or qualification:

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 having a degree in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management; or

Any other examination notified by the Government, on the recommendation of the Council, for this purpose; or

Has passed any of the following examinations, namely:

Final examination of the Institute of Chartered Accountants of India;

Final examination of the Institute of Cost Accountants of India;

Final examination of the Institute of Company Secretaries of India.

This clarification is not agreed with my question.