GST Practitioners Exam

Who can enrol as GST Practitioner (GSTP)? / Qualifications for Becoming a GST Practitioner

As per the provisions, the following people can become GST practitioners:

• A retired officer of the Commercial Tax Department of any State Government or of the CBEC, Government of India who has worked in a post of Group-B or higher gazetted officer for a minimum period of 2 years
• A Tax Return Preparer or a Sales Tax Practitioner registered under existing law for a period of not less than 5 years
• A graduate or postgraduate in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University or a recognized Foreign University
• A CA, CS or CMA

What are the activities that can be undertaken by GST Practioner?

A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorized by him to-

• furnish the details of outward and inward supplies;
• furnish monthly, quarterly, annual or final return;
• make deposit for credit into the electronic cash ledger;
• file a claim for refund;
• file an application for amendment or cancellation of registration;
• furnish information for generation of e-way bill;
• furnish details of challan in FORM GST ITC-04;
• file an application for amendment or cancellation of enrolment under rule 58; and
• file an intimation to pay tax under the composition scheme or withdraw from the said scheme

GSTP can appear before GST Authorities on behalf of registered person after providing a copy of authorization from such person in form GST PCT-05.

Exam details, Pattern and Syllabus of the Examination PAPER: GST Law & Procedures:

• Time allowed: 2 hours and 30 minutes
• Number of Multiple Choice Questions: 100
• Language of Questions: English and Hindi
• Maximum marks: 200
• Qualifying marks: 100
• No negative marking

Syllabus for GST Practitioner Exam:

• Central Goods and Services Tax Act, 2017
• Integrated Goods and Services Tax Act, 2017
• State Goods and Services Tax Acts, 2017
• Union Territory Goods and Services Tax Act, 2017
• Goods and Services Tax (Compensation to States) Act, 2017
• Central Goods and Services Tax Rules, 2017
• Integrated Goods and Services Tax Rules, 2017
• All State Goods and Services Tax Rules, 2017
• Notifications, Circulars and orders issued from time to time

Note: As GST Law and Procedures are still evolving, the various items of the above syllabus will be considered as on 1.4.2019 for the purpose of this examination.