GST PRACTIONER

Eligibility Criteria to Apply for GST Practitioner

As per Rule 83(1) of CGST Rules 2017 : –

Following are the eligibility criteria to apply for GST Practitioner in FORM GST PCT-1:

a.     i. The person is a citizen of India.

ii. The person is of a sound mind.

iii. The person is not adjudicated as insolvent.

iv. The person has not been convicted by a competent court for an offence with imprisonment not less than two years

And satisfies any of the following conditions,

(b) 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 in rank than that of a Group-B gazetted officer for a period of not less than two years; or

(c) 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 recognized by any Indian University as equivalent to the degree examination mentioned in subclause (i); or

(iii) any other examination notified by the Government for this purpose; or

(iv) any degree examination of an Indian University or of any Foreign University recognized by any Indian University as equivalent of the degree examination and has also 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.