# Goods and Service Tax Practitioners (GSTPs) [Section 48]

## Who is a GSTP

A Goods and Service Tax Practitioner is a person who can undertake GST compliance work on behalf of clients (registered persons).

## Eligibility Conditions (ALL must be met)

Basic Conditions:

Indian Citizen
Person of Sound Mind
Not Adjudged Insolvent
Not Convicted by Court

AND any ONE of the following Qualification Conditions:

1. Retired officer of Commercial Tax Department or CBIC, who worked at a rank not lower than Group-B gazetted officer for ≥ 2 years, OR

2. Enrolled as STP / TRP (Sales Tax / Tax Return Preparer) under earlier tax laws for ≥ 5 years, OR

3. Graduate or Post-graduate degree in:

Commerce, Law, Banking (including higher auditing), or Business Administration / Business Management
From any Indian University established under any law, OR

4. Degree from a Foreign University equivalent to (3), OR

5. Passed final examination of ICAI, ICSI, or ICMAI, OR

6. Passed any other examination notified by the Government

## Activities a GSTP Can Undertake

1. Furnish details of outward supplies and furnish monthly, annual or final return

2. Make deposit into Cash Ledger and furnish challan details

3. Furnish information for e-way bill generation

4. Appear as authorised representative before any officer/Appellate Authority/Tribunal

5. File intimation to opt for / withdraw from composition scheme

6. File refund claim — confirmation from registered person required

7. Apply for amendment or cancellation of registration — confirmation from registered person required

## Key Point

The legal responsibility for the correctness of any return or statement furnished by the GSTP rests with the registered person (the client), not the GSTP.

Worked example

### Example 1

Example 1: A CA who has cleared CA Final qualifies as GSTP under qualification condition (5) — passed final exam of ICAI.

### Example 2

Example 2: Mr. K is a B.Com graduate from Delhi University. He meets the qualification condition (3) and, subject to basic conditions, can enroll as a GSTP.

### Example 3

Example 3: A retired Income Tax officer (Group-B, 3 years service) does NOT qualify under condition (1) — that requires retirement from Commercial Tax or CBIC, not Income Tax.

⚠️ Common exam mistakes

Confusing eligibility — 'retired officer' qualification is restricted to Commercial Tax or CBIC, NOT income tax or other departments
Assuming a GSTP can file refund or amend registration without client's confirmation
Believing the GSTP becomes liable for return accuracy — liability rests with the registered person
Overlooking that the STP/TRP route requires ≥ 5 years experience under earlier laws
Forgetting that a graduate in arts/science does not qualify — only specified commerce-related streams

Bare-Act text Section 48 · CGST Act, 2017 · click to expand

The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning shall be such as may be prescribed.

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