Goods and Service Tax Practitioners – Sec 48
Eligibility
- a citizen of India;
- a person of sound mind;
- not adjudicated as insolvent;
- has not been convicted by a competent court
Satisfies any of the following conditions
- he is a retired officer of the Commercial Tax Department of any State Government or of the CBEC, DoR, GoI, who had worked in a post not lower than the rank of a Group-B gazetted officer for a period of not less than 2 years; or
- he has enrolled as a STP or TRP under the erstwhile laws for a period of not less than 5 years (Such GST Practitioner shall pass examination within 18 months from 1st July, 2017; or
- He has passed,
- a graduate or postgraduate degree or its equivalent exam 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
- a degree examination of any Foreign University recognised by any Indian University as equivalent to the degree examination mentioned above; or
- any other examination notified by the Government, on the recommendation of the Council, for this purpose; or
- has passed any of the final examinations of the ICAI/ ICSI/ ICWAI
Authorised officer, shall, after making enquiry
- either enrol as GST practitioner and issue a certificate or
- Reject the application
GST practitioner may have to pass examination at regular intervals, if so notified
Enrolment shall be valid until cancelled
Duties
- prepare the statements with due diligence; and
- affix his digital signature on the statements prepared by him or electronically verify using his credentials