A GST practitioner or GSTP is a person approved by the Central and State Governments who provides services to other taxpayers through online mode. A GST Practitioner must be registered on the GSTN portal and must have a certificate by going through an application procedure before he can start practice.
Highlights
Syllabus
Registration for GSTP Exam
The applicant must login to nacin.onlineregistrationform.org to register for the GSTP exam. Only GST practitioners who qualify the criteria as per rule 83(1)(b) and whose enrollment on GST portal has been approved are eligible to login.
Once the candidate logs onto the examination registration portal, he is required to provide GST enrollment number and PAN. Thus, after the candidate logs in successfully, the application form will appear on the screen.
The application form will auto – populate the applicant’s details like name, address, date of birth,a mobile number, email id etc as available with the GS network. This data is just the same that was provided by the applicant while registering as a GST practitioner by filling form PCT – 01.
Therefore, the applicant needs to provide only the following details and documents on the examination registration portal.
Requirements
3 test centre choices from the dropdown list
Soft copy of passport size photograph (file type: JPEG, PNG; Size: 20 – 60 KB)
Soft copy of signatures (file type: JPG, JPEG, PNG; Size: 10 – 30 KB)
Whether the candidate falls under the category ‘person with disability’.
Guidelines for GSTP Exam
All eligible GST practitioners are required to submit an online application on examination registration portal.
Candidates must report at the examination centre one and a half hours before the scheduled exam time.
Gates are closed 15 minutes before the commencement of the examination.
Candidate must carry his original and valid identity document like Aadhaar Card, PAN Card, Driving License, Passport or Electoral Photo Id card. Entry into the examination hall without the valid ID card is prohibited.
The candidate is not required to carry any prohibited items.
Each candidate shall be provided with complete infrastructure required for infrastructure.
The candidate is required to provide enrollment number as displayed on the admit card and password, that is PAN, to start the test.
Candidate must not engage himself in any of the unfair means or practices. If any candidate is found adopting any unfair means, he shall be disqualified.
How to Become a GST Practitioner?
In order to become a certified GST practitioner, an eligible person needs to register on the GST portal as a GST practitioner and appear for the GST practitioner examination. Following are the steps to become a certified GST practitioner:
1. Make an Application
An eligible person intending to become a GST practitioner needs to make an application in form GST PCT – 01 electronically on the common portal as per rule 83(1) .
Such an application can be made either directly or through a facilitation centre notified by the commissioner for enrollment as GSTP.
2. Issue of Certificate in GST PCT-02
After the application is filed by the eligible person, the authorized officer makes an enquiry as he considers necessary. The authorized officer enrolls the applicant as a Goods and Services Tax practitioner once he is satisfied by all the necessary details and documents.
Following this, the authorized officer issues the certificate in form GST PCT – 02. However, the authorized person can reject the application in case he finds that the applicant is not qualified to be enrolled as a goods and services tax practitioner.
3. Validity of Enrollment
As per rule 83(2), the enrollment made as a GST practitioner shall remain valid until it is cancelled.
4. GSTP Examination
No person enrolled as a goods and services tax practitioner shall be eligible to remain enrolled unless he passes the GSTP examination. This examination is conducted by the National Academy of Customs, Indirect Taxes and Narcotics (NACIN).
To appear for the exam, the candidate must register online on a website specified by NACIN and must pay the requisite fees. Furthermore, the candidate must score fifty percent of the total marks in order to qualify as a GSTP.
Also, a person enrolled as a GSTP is required to pass this examination within 2 years of enrollment.
However, if a person is enrolled as a goods and services tax practitioner prior to July 1, 2018, such a person shall get one more year to pass the GSTP examination.
Declaration of Result
NACIN typically declares the results of the GSTP exam within 1 month from the date on which such an examination is conducted.
The results are declared on the official website of NACIN, GST Council Secretariat, common portal and state tax department of the respective states or UTs.
Furthermore, the results of the exam are communicated to the applicants via email or through post.
