A GST practitioner must satisfy Rule 83 eligibility, enrol through Form GST PCT-01 on the portal, complete verification and, where applicable, pass the prescribed examination within the required period. A universal commerce/law degree plus two years’ experience is not the complete legal test.
Start with the law effective on the transaction date
This article was checked against official GST material available on 2026-07-29. Rates, exemptions, thresholds and portal steps can change. Match the exact supply, HSN/SAC, parties, state, place of supply and effective date to the implementing notification.
Do not file from a secondary headline alone. Keep the notification, classification working, invoices and reconciliations supporting the treatment.
Who is eligible
Rule 83 covers Indian citizenship and fitness conditions plus specified routes, including certain retired tax officers, graduates/postgraduates in commerce, law, banking and listed disciplines, and recognised professional qualifications. Check the exact current wording for your route.
Online enrolment
On gst.gov.in choose Services → Registration → New Registration, select GST Practitioner, enter PAN, contact and state details, verify OTP, complete PCT-01 and upload the prescribed photograph and qualification documents.
Verification and enrolment number
The authorised officer examines the application and may seek clarification. On approval, the practitioner receives an enrolment certificate/number. Enrolment is not the same as a taxpayer’s GST registration.
Examination
Where the Rule 83 examination requirement applies, register through the notified NACIN process and pass within the prescribed time. Exam dates, fees, centres and exemptions should be checked from official notices.
What a practitioner may do
With taxpayer authorisation, a practitioner can assist with returns, refund applications, registration amendments and other listed functions. The taxpayer must review and confirm submissions where the law or portal requires.
Professional controls
Use written engagement terms, verify client identity, keep credentials confidential, maintain working papers, obtain approval before filing and document conflicts. Do not promise guaranteed refunds or use a client’s DSC without authority.
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Request GST supportFrequently asked questions
Is two years’ tax experience mandatory for everyone?
No. Eligibility has multiple Rule 83 routes; check the one applicable to you.
Which form is used?
GST PCT-01 is used for enrolment.
Must every practitioner take an exam?
The prescribed exam applies according to Rule 83 and relevant transitional/exemption conditions.
Can a GST practitioner sign everything automatically?
No. Taxpayer authorisation and confirmation rules apply.
Is GSTP enrolment a GSTIN?
No. They are different registrations.
Where should I apply?
Use the official GST Portal.
