Chart 15 - GST Practitioner

Question 1

Who is a GST Practitioner?

Answer 1

Any person who has been approved u/s 48 to act as GSTP

Question 2

Eligibility to become GSTP?

Answer 2

1. Indian citizen
2. Sound mind
3. Not adjudicated insolvent
4. Not convinced by a competent court

In addition to any of the suggested qualifications

Question 3

Suggested qualifications of GSTP

Answer 3

1. Retired officer of Commercial tax dept of any SG/ CBIC

(Group B Gazetted officer >= 2 yrs)

2. Enrolled as sales tax practitioner/ tax return preparer under existing law for >= 5 yrs
3. He has passed:

     a. UG/ PG/ Equivalent from Indian University ( commerce, law, banking, BA, MBA)
   
     b. Degree examination- foreign university- recognized by Indian university- as degree Equivalent.
   
     c. Any other exam- notified by govt. On recommendation of council
   
     d. Final exam of ICAI / ICWAI - Cost accountant / ICSI

Question 4

Functions of GSTP

Answer 4

1. GSTR1
2. GSTR3B, 9, 10
3. DRC 03
4. RFD01
5. GST ITC 04
6. E-way bill
7. Apply for Amendment/ cancellation of Registration
8. Apply for Amendment/cancellation of enrolment
9. Intimation of composition/ withdrawal from scheme