Page 19 - Ch14 _RETURNS

(iv) has not been convicted by a competent court
2) In addition to above, the person has to satisfy any of the following conditions:-

i) He is a Retired officer of Commercial Tax Department of any State Govt./CBIC who, during service
under Government had worked in a post not lower than the rank of a Group-B gazetted officer for a
period not less than 2 years.
ii) He is enrolled as a Sales Tax Practitioner or Tax Return Preparer under the earlier indirect tax laws for a

period of not less than 5 years.
iii) He Has acquired any of the prescribed qualifications
A has passed Graduate/postgraduate degree or its equivalent examination having a degree in specified
disciplines, from any Indian University or

A a degree examination of any Foreign University recognised by any Indian University as equivalent to
degree examination
A has passed any other notified examination
A has passed final examination of ICAI/ ICSI/ Institute of Cost Accountants of India
Note: Any 3 points may be mentioned

CCP 14.11.27.00
A is a chartered accountant in practice and is registered under GST. On a query regarding return filing

process by a potential client, A has represented him as a GST practitioner. A is of the view that since he
is a qualified chartered accountant with a GST registration in the name of his proprietorship firm, he
also qualifies as GST practitioner.
Is the understanding of A correct? Discuss. [Study Mat]
Answer:-

Ü No, the understanding of A is not correct
Ü A chartered accountant can become a GST practitioner (GSTP). However, holding a certificate of practice
as a chartered accountant and having GST registration does not imply that such chartered accountant is a

GST practitioner as well.
Ü For becoming a GSTP, even a chartered accountant in practice has to follow the enrolment process of GSTP
as provided under the GST law and only upon approval of such enrolment, a chartered accountant can
represent himself as a GSTP.

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