Question

Whether all the GST Prationers have to apply in PCT 01 for Registration, irrespective of their educational qualifications, i.e., even Advocates, Chartered/Cost Accountants, Company Secretaries etc., have to apply for registration as GSTP, AND all these applicants have to undergo the prescribed examinations as provided in 2nd Proviso to sub-rule (3) of Rule 83 of the CGST Rules, 2017

Answer

As per Rule 83 of CGST Rules for enrollment as GSTP every person is required to file an application in FORM GST PCT-01 subject to fulfillment of certain conditions prescribed in sub rule (1) and educational qualification is one such condition. Therefore, every person even Advocates, Chartered/Cost Accountants, Company Secretaries etc. are required to file an application in PCT 01 to enroll themselves as GSTP.

Proviso to sub rule (3) of Rule 83 provides that "no person enrolled as a goods and services tax practitioner shall be eligible to remain enrolled unless he passes such examination conducted at such periods and by such authority as may be notified by the Commissioner on the recommendations of the Council".

Further as per second proviso "no person to whom the provisions of clause (b) of sub-rule (1) apply shall be eligible to remain enrolled unless he passes the said examination within a period of eighteen months from the appointed date".

In view of above proviso every applicant is required to undergo examination to remain enrolled as GSTP within specified time. (Reply dt.05/10/2018)