Provisions under Rule 83 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Provisions relating to a Goods and Services Tax (GST) Practitioner”, are as under:
CGST Rule 83: Provisions relating to a Goods and Services Tax Practitioner (Chapter-VIII: Returns)
(1) An application in FORM GST PCT 01 may be made electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner for enrolment as goods and services tax practitioner by any person who,
(i) is a citizen of India;
(ii) is a person of sound mind;
(iii) is not adjudicated as insolvent;
(iv) has not been convicted by a competent court;
and satisfies any of the following conditions, namely:-
(a) that he is a retired officer of the Commercial Tax Department of any State Government or of the Central Board of Excise Central Board of Indirect Taxes and Customs, Department of Revenue, Government of India, who, during his service under the Government, had worked in a post not lower than the rank of a Group-B gazetted officer for a period of not less than two years; or
(b) that he has enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than five years;
(c) he has passed,
(i) a graduate or postgraduate degree or its equivalent examination 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
(ii) a degree examination of any Foreign University recognised by any Indian University as equivalent to the degree examination mentioned in sub-clause (i); or
(iii) any other examination notified by the Government, on the recommendation of the Council, for this purpose; or
(iv) has passed any of the following examinations, namely:-
(a) final examination of the Institute of Chartered Accountants of India; or
(b) final examination of the Institute of Cost Accountants of India; or
(c) final examination of the Institute of Company Secretaries of India.
(2) On receipt of the application referred to in sub-rule (1), the officer authorised in this behalf shall, after making such enquiry as he considers necessary, either enroll the applicant as a goods and services tax practitioner and issue a certificate to that effect in FORM GST PCT 02 or reject his application where it is found that the applicant is not qualified to be enrolled as a goods and services tax practitioner.
(3) The enrolment made under sub-rule (2) shall be valid until it is cancelled:
Provided that no person enrolled as a goods and services tax practitioner shall be eligible to remain enrolled unless he passes such examination conducted at such periods and by such authority as may be notified by the Commissioner on the recommendations of the Council:
Provided further that no person to whom the provisions of clause (b) of sub-section sub-rule (1) apply shall be eligible to remain enrolled unless he passes the said examination within a period of one year eighteen months thirty months from the appointed date.
(4) If any goods and services tax practitioner is found guilty of misconduct in connection with any proceedings under the Act, the authorised officer may, after giving him a notice to show cause in FORM GST PCT 03 for such misconduct and after giving him a reasonable opportunity of being heard, by order in FORM GST PCT 04 direct that he shall henceforth be disqualified under section 48 to function as a goods and services tax practitioner.
(5) Any person against whom an order under sub-rule (4) is made may, within thirty days from the date of issue of such order, appeal to the Commissioner against such order.
(6) Any registered person may, at his option, authorise a goods and services tax practitioner on the common portal in FORM GST PCT 05 or, at any time, withdraw such authorisation in FORM GST PCT 05 and the goods and services tax practitioner so authorised shall be allowed to undertake such tasks as indicated in the said authorisation during the period of authorisation.
(7) Where a statement required to be furnished by a registered person has been furnished by the goods and services tax practitioner authorised 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 on the common portal:
Provided that where the registered person fails to respond to the request for confirmation till the last date of furnishing of such statement, it shall be deemed that he has confirmed the statement furnished by the goods and services tax practitioner.
(8) 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 him to-
(a) furnish the 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:
Provided that where any application relating to a claim for refund or an application for amendment or cancellation of registration has been submitted by the goods and services tax practitioner authorised by the registered person, a confirmation shall be sought from the registered person and the application submitted by the said practitioner shall be made available to the registered person on the common portal and such application shall not be proceeded with further until the registered person gives his consent to the same.
(8) 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 him to-
(a) furnish the details of outward and inward supplies; [Note 6]
(b) furnish monthly, quarterly, annual or final return;
(c) make deposit for credit into the electronic cash ledger;
(d) file a claim for refund;
(e) file an application for amendment or cancellation of registration;
(f) furnish information for generation of e-way bill;
(g) furnish details of challan in FORM GST ITC 04;
(h) file an application for amendment or cancellation of enrolment under rule 58; and
(i) file an intimation to pay tax under the composition scheme or withdraw from the said scheme:
Provided that where any application relating to a claim for refund or an application for amendment or cancellation of registration or where an intimation to pay tax under composition scheme or to withdraw from such scheme has been submitted by the goods and services tax practitioner authorised by the registered person, a confirmation shall be sought from the registered person and the application submitted by the said practitioner shall be made available to the registered person on the common portal and such application shall not be further proceeded with until the registered person gives his consent to the same.
(9) Any registered person opting to furnish his return through a goods and services tax practitioner shall-
(a) give his consent in FORM GST PCT 05 to any goods and services tax practitioner to prepare and furnish his return; and
(b) before confirming submission of any statement prepared by the goods and services tax practitioner, ensure that the facts mentioned in the return are true and correct.
(10) The goods and services tax practitioner shall-
(a) prepare the statements with due diligence; and
(b) affix his digital signature on the statements prepared by him or electronically verify using his credentials.
(11) A goods and services tax practitioner enrolled in any other State or Union territory shall be treated as enrolled in the State or Union territory for the purposes specified in sub-rule (8).
Amendments History:
1. The text ‘sub-section’ in second proviso to sub-rule (3) substituted with the text ‘sub-rule’ vide Central Tax Notification 17/2017 dt. 27/07/2017.
2. The text ‘one year’ in second proviso to sub-rule (3) substituted with the text ‘eighteen months’ vide Central Tax Notification 26/2018 dt. 13/06/2018.
3. The text ‘Central Board of Excise’ in clause (a) sub rule (1) substituted with the text ‘Central Board of Indirect Taxes’ vide Central Tax Notification 3/2019 dt. 29/01/2019.
4. The text ‘eighteen months’ in second proviso to sub-rule (3) substituted with the text ‘thirty months’ w.e.f. 01/02/2019 vide Central Tax Notification 3/2019 dt. 29/01/2019.
5. Sub-rule (8) substituted w.e.f. 01/02/2019 vide Central Tax Notification 3/2019 dt. 29/01/2019.
6. In sub-rule (8), in clause (a), the text “and inward” omitted vide Central Tax Notification 19/2022 dated 28/09/2022, effective October 1, 2022.
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Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.
CBIC Updates (GST) |
Index of GST Circulars, Notifications, Press Releases, Orders, etc. issued by CBIC from 2017 and onwards along with Section-wise/ Rule-wise Text of GST Acts/ Rules: |
CGST: CGST Act/ Definitions, CGST Rules, GST Forms |
IGST: IGST Act/ Definitions, IGST Rules |
UTGST: UTGST Act/ Definitions, UTGST Rules |
GST Circulars (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
GST Instructions: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
CGST Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
CGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
IGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
IGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
UT Tax/ UTGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
UT Tax/ UTGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
Compensation Cess Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
Compensation Cess Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
CBIC Orders (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
CBIC Press Releases: 2020, 2019, 2018, 2017 |
Note: For Official/ updated copy, please visit the CBIC website. |
If a GST Practitioner has already got certificate… whether he is required to pass exam as per new notification No.24/2018?
If a practitioner is covered under rule 83(1)(b), he has to pass the said examination.
I GOT THE GSTP ENROLLMENT CERTIFICATE AS PER RULE 83(2), BUT I CAN’T REGISTER FOR GSTP EXAMINATION AT NACIN PORTAL. WHAT CAN I DO?
I AM A GST PRACTITIONER AND HAVE MY GSTP ENROLLMENT NUMBER. HOWEVER, I CANNOT LOGIN AT NACIN PORTAL FOR THE GSTP EXAM REGISTRATION. WHAT SHOULD I DO FOR THE SAME?
I also have enrolled as GSTP and certificate is issued under CGST rule 83(2). However, at NACIN portal unable to Login to fill the GSTP exam Form. What can i do….?
You have enrolled yourself in the category mentioned in Rule 83 (1)(a)/Rule 83 (1)(c) of the CGST Rules 2017, while the exam to be conducted on 31st October 2018 is for GSTPs enrolled on the GST Network under sub-rule (2) of Rule 83 of the CGST Rules 2017 and covered by clause (b) of sub-rule (1) of Rule 83 of the CGST Rules 2017 , i.e. those meeting the eligibility criteria of having enrolled as sales tax practitioners or tax return preparer under the existing law for a period not less than five years, are required to pass the said examination before 31.12.2018 in terms of second proviso to rule 83(3) of the CGST Rules 2017. The exam for other categories shall be conducted later.
I got the GSTP Enrollment Certificate under CGST Rule 83(2). I have passed M. Com (ABST) also. What should i do for GSTP Exam?
I HAVE MY GSTP ENROLLMENT NO. BUT I AM UNABLE TO LOGIN at NACIN PORTAL FOR GSTP EXAM. PLEASE GUIDE.
Eligibility for gstp exam registration:-
Only those professional who are enrolled as GSTP according to clause (b) of sub rule (1) of rule 83.
Sub rule (b) is:-
he has enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than five years;
So new tax practitioner not eligible for gstp exam now.
New tax practitioner exam date will be announced later.
I ALSO HAVE MY GSTP ENROLLMENT NO. BUT UNABLE TO LOGIN AT NACIN PORTAL FOR EXAM.. WHAT TO DO?
All gst practitioners have to pass the GSTP examination. Now this first GSTP exam is being conducted for the practitioners who have completed five years of experience in this field, as service tax/ Sales tax/ tax return preparer and who has enrolled as such. Other GST practitioners must be attending the exams later, as may be announced by the CBIC/ NACIN in due course.
I am facing problem in submitting the GSTP Exam application form due to error “Login credentials do not match with the data available. Please see Eligibility criteria…..” I called help desk also but no response to my call. What should I do, as the last date is fast approaching.
Only those GST Practitioners are eligible to login who qualify the criteria specified at clause (b) of sub-rule (1) of rule 83 of the CGST Rules 2017 and whose enrolment on GST portal in terms of sub-rule (2) has already been approved as on 24.09.2018.
I am a graduate. I can’t understand if any degree is ok for eligibility criteria? and Examination compulsory for all GSTP?
I M NEW GST PRACTITIONER. NOT COMPLETED 5 YEARS OF PRACTICE. CAN I GIVE THE EXAM OF GSTP?
I HAVE EXPERIENCE OF 9 YEARS IN SALE TAX WORK AND ALSO HAVE A GSTP. BUT I AM UNABLE TO LOGIN FOR REGISTRATION OF GSTP EXAMINATION?
I APPLIED NEW GSTP APPLICATION. BUT I WANT KNOW WHAT IS THE TIME AND DAY FOR APPROVAL?
Eligibility for gstp exam registration:-
Only those professional who are enrolled as GSTP according to clause (b) of sub rule (1) of rule 83.
Sub rule (b) is:-
he has enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than five years;
So new tax practitioner not eligible for gstp exam now.
New tax practitioner exam date will be announced later.
Thanks for the clarification.
WHAT IS ELIGIBILITY CRITERIA?
I REGISTERED AS GSTP ON 31/12/2018 AND I AM SALES TAX PRACTITIONER SINCE 2010 SO CAN I APPEAR FOR THIS NACIN EXAM. IF YES WHEN NEXT EXAM WILL BE CONDUCTED?
I got enrollment number from GSTIN but when i login on cbic nacin by entering Enrollment Number and Pan card number as login credential.error come as login login credential do not match. plz tell me how can i come out from this problem.
I am unable to login on NACIN GSTP exam portal allegedly due to mismatch in login credential. What should I do?
I got a notice while I submitted application for GSTP registration. How can I upload such required/ revised documents, i.e. using which tab/ option/ url available in GST Portal??
I HAVE ENROLLED UNDER S. 83(2). I GOT THE CERTIFICATE. HOW CAN I ENROLL FOR EXAM? I CANT LOGIN NACIN WITH MY ENROLLMENT NUMBER AND PAN.
I am BSc and 10 years service as Inspector in CExcise. Past 24 years practicing in CEX and ST. Am I qualified for GST Practitioner? I mean any degree will do?