Brief Discussion on GST Practitioner (Happy gst series 08) by CA rajender arora
Section 48 of the CGST Act, 2017 read with Rule 82, 83, 83A, 83B, 84 of the CGST Rules, 2017
governs the provisions for GST Practitioner.
1. What are the benefits of enrolling as GST Practitioner?
Every Person who is registered as GST Practioner can appear before any GST Authority. GST
Practioner can be given power of attorney in GST PCT 05. GST Practioner can perform all
activities with respect to this act belonging to registered person. After obtaining power of attorney,
GST Practioner can hold registered person liable for the information, documents and explanations
provided by him.
2. How can one register as GST Practioner?
Every eligible person shall register on the portal portal filling the form GST PCT 01. After filing this,
jurisdictional officer shall scrutinize the form and if found complete shall enroll the applicant and
issue registration certificate in GST PCT 02.
3. Do we have to pass an examination also for being GST Practioner?
Yes, after getting registration certificate in GST PCT 02, one has to pass an exam conducted by
NACIN on half yearly basis.
4. When to fill exam form and what is the Exam fee?
For GST Related Queries-Contact CA RajenderArora +91-9891112120, carajenderarora@gmail.com
Exam scheduled on 12.12.2019, the registration for the exam on NACIN and CBIC websites
was scheduled to be activated on 22nd November, 2019. And remain open till 5th December,
2019 by making an online payment of examination fee of Rs. 500/-.
5. What type of questions comes in exams and what is the duration of exam?
It is Computer Based Exam of 2 hours 30 minutes consisting of 100 multiple choice questions
with no negative marking and Language of Questions shall be in both English and Hindi.
6. What is the syllabus of GST Practitioner exam?
a) The Central Goods and Services Tax Act, 2017
b) The Integrated Goods and Services Tax Act, 2017
c) All The State Goods and Services Tax Acts, 2017
d) The Union territory Goods and Services Tax Act, 2017
e) The Goods and Services Tax (Compensation to States) Act, 2017
f) The Central Goods and Services Tax Rules, 2017
g) The Integrated Goods and Services Tax Rules, 2017
h) All The State Goods and Services Tax Rules, 2017
i) Notifications, Circulars and orders issued from time to time under the said Acts and
Rules
It is to be noted that for exam held on 12.12.2019, the updated syllabus till 30.09.2019 was
considered.
7. What is the passing percentage?
50% marks are required to pass this exam.
8. Do we have to register in every state for working as GST Practioner?
No, as per rule 83(11), once registered in one state or UT shall be considered to be registered in
all other states or UTs.
9. Summary for Applicable forms GST Practitioners
S.No. Form No. Description
1 GST PCT-01 Application for Enrolment as GST Practitioner
2 GST PCT-02 Enrolment Certificate for GST Practitioner
3 GST PCT-03 Show Cause Notice for disqualification
4 GST PCT-04 Order of Rejection of Application for enrolment as GST Practitioner
5 GST PCT-05 Authorization/ withdrawal of authorization of GST Practitioner
6 GST PCT-06 Application for Cancellation of Enrollment as GST Practioner
7 GST PCT-07 Order of cancellation of enrolment as GST Practitioner
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