GST Practitioners required to pass Enrollment of GST Practitioners examination before 31st December, 2018

To make compliance easy for businesses the Government has introduced various initiatives like GST Practitioners and GST Facilitation Centres. Section 48 of the CGST Act provides for the authorisation of an eligible person to act as approved GST practitioner.

Role of GST Practitioner

  • GST  Registration
  • File monthly, quarterly, annual or final GST return
  • Make GST payment on behalf of taxpayer
  • File an application for amendment or cancellation of GST registration.
  • File a claim for GST refund;

Eligibility Criteria for becoming GST practitioner

Rule 24 of the Return rules, provides the eligibility conditions to get enrolled as GST Practitioner.:

  • is a citizen of India
  • is not adjudged as insolvent
  • is a person of sound mind
  • has not been convicted by a competent court for an offence with imprisonment not less than 2 ( two)  years


National Academy of Customs, Indirect Taxes and Narcotics (NACIN) has been authorized to conduct an examination for confirmation of enrollment of Goods and Service Tax Practitioners (GSTP) in terms of sub-rule (3) of rule 83 of the Central Goods and Service Tax Rules, 2017, vide Notification No. 24/2018-Central Tax dated 28.5.2018.


The GSTPs covered under rule 83(1)(b) read with second proviso to rule 83 (3) of said rules, are required to pass the said examination before 31.12.2018. The schedule of examination, syllabus of examination and the website for registration for examination will be notified in due course.


As per Notification No. 24/2018-Central Tax dated 28.5.2018:

G.S.R. … (E).- In exercise of the powers conferred by section 48 of the Central Goods and  Services Tax Act, 2017 (12 of 2017) read with sub-rule (3) of rule 83 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby notifies the National Academy of Customs, Indirect Taxes and Narcotics, Department of Revenue, Ministry of Finance, Government of India, as the authority to conduct the examination as per the said sub-rule.



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