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
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