GST Practitioners will be an exciting career for commerce graduates and finance professionals to start-off their career in the field of GST.

The provisions relating to GST Practitioners are contained in Section 48 of the Central GST Act’ 2017 read with Rule 24 of GST Return Rules’ 2017. As per these provisions, the following persona shall be eligible as GST Practitioner:-

(1) Chartered Accountant holding COP

(2) Company Secretary holding COP

(3) Cost and Management Accountant holding COP

(4) Advocate

(5) Graduate or Postgraduate degree in Commerce

(6) Graduate or Postgraduate degree in Banking

(7) Graduate or Postgraduate degree in Business Administration

(8) Graduate or Postgraduate degree in Business Management

(9) Degree examination of any recognized Foreign University

(10) Retired Government Officials of GST departent.

Due to manifold increase in compliances under GST Regime, wherein minimum 37 returns are to be filed in a year, per registration, there is a need of GST Professionals in the market. As per the chairman of CII, GST would lead to rise in country’s GDP by 2% to 2.5%. He categorically mentioned that a study of CII predicted a job creation of 2.5 million for every 1% growth in GDP. “As a result of increasing GDP, overall income of every employee will increase and it will lead to better purchasing power of individual taxpayers,” he said. Thus, more GDP means increase in business and it leads to increase in demand of GST Professionals. As per the latest study, the GST Professionals are getting huge salary hike ahead of GST roll out.

How to enrol as a GST practitioner

Any person willing to become GST practitioner can enrol by making application in FORM GST PCT-1 to the authorised officer;

After examining the eligibility, Authorised Officer will issue the certificate in FORM GST PCT-2.

Need to expertise GST

Enrolment as a GST Practitioner, needs an expert knowledge of GST. Thorough practical and theoretical knowledge is required to get familiar with GST environment. Right from transitional phase to post GST day to day compliances, GST practitioners will be required everywhere.

The departmental officers are having both practical and theoretical knowledge and they can performed extremely well by performing as a GST practitioner.