CBIC notifies Revised Eligibility Criteria for GST Practitioner Enrollment in FORM GST PCT-01 [Read Order]

The Central Board of Indirect Taxes and Customs (CBIC) has issued a notification with the revised eligibility criteria for Goods and Services Tax (GST) practitioners.

The Form GST PCT-01 has been revised with changes in the serial no. 4 whereby the following classes of persons can obtain registration as a GST Practitioner in Form GST PCT-01 –

• Chartered Accountant
• Company Secretary
• Cost and Management Accountant
• Graduate or Postgraduate or its equivalent degree in Law
• Graduate or Postgraduate or its equivalent degree in Commerce
• Graduate or Postgraduate or its equivalent degree in Banking including Higher Auditing
• Graduate or Postgraduate or its equivalent degree in Business Administration
• Graduate or Postgraduate or its equivalent degree in Business Management Degree examination of any Foreign University recognized by any Indian University
• Retired Government Officials
• Sales Tax practitioner under existing law for a period of not less than five years
• Tax return preparer under existing law for a period of not less than five years
• Any other examination notified by Government

The notification stated the following: —

“In the said rules, in FORM GST PCT-01, in PART-B, for serial number 4 and entries relating thereto, the following serial number 4 and entries shall be substituted, namely:-

4. Enrolment sought:

(1) Chartered Accountant

(2) Company Secretary

(3) Cost and Management Accountant

(4) Graduate or Postgraduate or its equivalent degree in Law

(5) Graduate or Postgraduate or its equivalent degree in Commerce

(6) Graduate or Postgraduate or its equivalent degree in Banking including Higher

Auditing

(7) Graduate or Postgraduate or its equivalent degree in Business Administration

(8) Graduate or Postgraduate or its equivalent degree in Business Management

(9) Degree examination of any Foreign University recognized by any Indian

University

(10) Retired Government Officials

(11) Sales Tax practitioner under existing law for a period of not less than five

years

(12) Tax return preparer under existing law for a period of not less than five years

(13) Any other examination notified by Government”

To Read the full text of the Order CLICK HERE

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