Application for enrolment as Goods and Services Tax Practitioner :
An application in FORM GST PCT-1may be made to the officer authorised in this behalf for enrolment as Goods and Services Tax Practitioner (GST Practitioner) by any person who satisfies he conditions specified in Rule 24(1) of Return Rules. These requirements are as follows. (i) he is a citizen of India (ii) he is a person of sound mind (iii) he is not adjudicated as insolvent (iv) he has not been convicted by a competent court for an offence with imprisonment not less than two years.
Qualifications required – The GST Practitioner should have any of following qualifications —
(a) retired officer of the Commercial Tax Department of any State Government or of the Central Board of Excise and Customs, Department of Revenue, Government of India, who, during his service under the Government, had worked in a post not lower in rank than that of a Group-B gazetted officer for a period of not less than two years or
(b) he has passed: degree examination or degree examination and member of CA, CMA or CS Institute.