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eligibility

robinghosh (accountant) (180 Points)

16 May 2018

eligibility for be a GST practitioner ?

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CA Sunil Kumar (Chartered Accountant) (4524 Points)
Replied 17 May 2018

Basic Conditions for Becoming a GST Practitioner

These are the conditions required for becoming a GST practitioner:

1. They should be a Citizen of India

2. They should be of sound mind

3. They should be not be adjudged as an insolvent

4. They should be not be convicted of an offense with imprisonment of 2 years or more

Qualifications for Becoming a GST Practitioner

The following people can become GST practitioners:

1. A retired officer of the Commercial Tax Department of any State Government or of the CBEC who has worked in a post of Group-B (or higher) gazetted officer for a minimum period of two years

2. A Tax Return Preparer or a Sales Tax Practitioner registered for a period of not less than 5 years

3. A graduate or postgraduate in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University or a recognized Foreign University

4. A Chartered Accountant, Cost Accountant or a Company Secretary