12 March 2021
Will completing the GST Certificate course from the ICSI authorize one to work as a GST Practitioner (including the authority to certify reports) as an alternative to the NACIN GST Examination? Is the NACIN GST Examination mandatory to practice as a certified GST Practitioner?
06 July 2024
Completing the GST Certificate course from ICSI (Institute of Company Secretaries of India) does not automatically authorize someone to work as a GST Practitioner or to certify reports. Here's a breakdown of the requirements:
1. **ICSI GST Certificate Course**: This course provides knowledge and understanding of GST (Goods and Services Tax) concepts, procedures, and compliance. It is primarily an educational program that enhances your understanding of GST but does not confer legal authority to practice as a GST Practitioner or certify reports.
2. **NACIN GST Examination**: The National Academy of Customs, Indirect Taxes, and Narcotics (NACIN) conducts the GST Practitioner examination. Passing this examination is a statutory requirement under Rule 83(3) of the Central Goods and Services Tax (CGST) Rules, 2017, to become a certified GST Practitioner in India. The examination tests your knowledge of GST laws, rules, and procedures.
3. **Authority to Practice**: To practice as a GST Practitioner, including certifying reports, you must qualify in the NACIN GST Examination. This examination is mandatory and establishes your competency to represent clients before tax authorities, prepare and file returns, and undertake other GST-related activities professionally.
4. **Certification of Reports**: Only individuals registered as GST Practitioners with the tax authorities, after passing the NACIN GST Examination, have the authority to certify certain reports and filings under the GST laws.
In summary, while completing the GST Certificate course from ICSI can enhance your knowledge of GST, it does not substitute for the NACIN GST Examination, which is mandatory to practice as a certified GST Practitioner and certify reports under the GST regime.
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