“Success is where preparation and opportunity meet” – Bobby Unser

So going by the above quote we have opportunity coming in the form of GST and I know you all are well prepared for GST. GST Also brings a concept of GST Practitioner for those who intend to appear before the GST Authority for any matter. The following article discusses the eligibility criteria, relevant forms, procedure etc. for GST Practitioner


Following are the eligibility criteria to apply for GST Practitioner:

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. He is retired officer of Group-B Gazetted officer of any state VAT Department or CBEC or department of Revenue, or

c. A Graduate or Post graduate of commerce, Law, Banking, Business administration, Business Management from any Indian University established by law.

d. Person who has cleared any degree (as mentioned in “c”) examination of foreign university as recongnized by Indian university

e. Chartered Accountant Or Cost and Management Accountant Or Company Secretary

♦ Procedure to get Registered as GST Practitioner

Step : 1 – Make application in GST PCT-1

Step : 2 – Authorized officer shall after making enquiry about the eligibility, issue the certificate in GST PCT – 2

Online list of GST Practitioner

A list of goods and services tax practitioner enrolled shall be maintained on the Common Portal in FORM GST PCT -5

Online Authority by Registered person

Any registered person may, at his option, authorize a goods and services tax practitioner on the Common Portal in FORM GST PCT -6 or, at any time, withdraw such authorization in FORM GST PCT -7 and the goods and services tax practitioner so authorized shall be allowed to undertake such tasks as indicated in FORM GST PCT -6 during the period of authorization.

Statement furnished by the Tax Practitioner

Where a statement required to be furnished by a registered person has been furnished by the goods and services tax practitioner authorized by him, a confirmation shall be sought from the registered person over email or SMS and the statement furnished by the goods and services tax practitioner shall be made available to the registered person.

Activities on behalf of registered person

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

Condition for appearance as GST Practitioner

No person shall be eligible to attend before any authority, as a goods and services tax practitioner, in connection with any proceedings under the Act on behalf of any registered person or un-registered person unless his name has been entered in the list maintained in Form GST PCT-5.

Found Guilty

If any goods and services tax practitioner is found guilty of misconduct in connection with any proceedings under the Act, the authorised officer may, by order, in FORM GST PCT – 3  direct that he shall henceforth be disqualified under section 48, after giving him a notice to show cause in FORM GST PCT – 4 against such disqualification and after giving him a reasonable opportunity of being heard.

Such person can file appeal to the Commissioner against such order for within 30 days.

Disclaimer: The above article is based on the understanding of the author of the revised rules published on 31st March 2017. Any Suggestion in this regard is highly appreciated. You can provide your suggestion on camayur2@gmail.com/ 85300 89839.

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44 responses to “Registration as GST Practitioner”

  1. bk says:

    Contact nearest authority

  2. K Ganesan says:

    I am a B.COM degrees holder.and I have 20 year experience in accounting and tax matter.[ vat, excise, service tax etc] I am apply for GST Practitioner.
    Display under the screen: PAN or Legal Name of Business do not match with PAN database. Please enter valid Name of business.
    Kindly advise me.
    Thanking you
    K. Ganesan

  3. M E Govindegowda says:

    I want to take registration for GST Practitioner what is the last date for registration and I have got TRN ONLY

  4. M E Govindegowda says:

    Please correct it is TRN NOT ARN (TRN is 291700104579TRN)

  5. V Ravikiran says:

    Sir, we purchase raw materials on 30-07-2017 but we received the goods on 05-08-2017 how can we show in GST R 2 returns but we are mentioned in this invoice details in GSTR – 3B

    please give me reply

  6. gaurav says:

    i have not completed my gst practitioner process .can i get another chance to be a gst practitioner .

    • M E Govindegowda says:

      I have not completed the GST Practiotioners Enrollment Procedure and if enter the GST ARN Number it shows tecnical error ,Can I get registered in the Same ARN(291700104579TRN) or is there any chance to get new registation ,please reply to my email


    i am b.com pass & applied for gst practitioner vide trn191700095169trn on 15.07.17. submite with e signature. and it shoes validation error.i complain to helpdesk. please help me.

    • GOUTAM SEN GUPTA says:

      i applied gst practitioner online on 15-07-2017 but unfotunately have clerical mistake in there. is it to be correcte by me or apply in next time


      I have received registered e-mail and registered phone that a notice dt. 22.1.18 has been issued by gst officer under gs practitioner and stated that reply to be filed before 31.1.2018. How to file reply to notice in gst online site.

  8. Ritu says:

    What is the last registration date and can we register after date?

  9. Geetha Shaji says:


  10. Hifzur Rehman says:

    How should i get register myself as gst practitioner as no details are available regarding where to fill the form ?
    Whether online or physically if online then what is the link?
    and what is last date of ragistration
    Please guide

  11. Hifzur Rehman says:

    How should i get register myself as GST practitioner as no details are available regarding where to fill the form ?
    Whether online or physically if online then what is the link?
    and what is last date for registration
    Please gudie

  12. Shiksha says:

    is there only one registration required for all GST i.e CGST, SGST, IGST? or one should apply separately for each.


    you can register yourself as GST Practition on gst.gov.in

    • SANDEEP says:

      not available when we clik on registration it is go to new registration of taxpayer and not GST pct1

      please help it is offline application or online application

  14. Mahabir Prasad Agarwal says:

    At present, I am an Income tax practitioner having a qualification of B/Com. LL.B. I also want to get myself registered as GST practitioner. What are the formalities ?

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