Can a chartered accountant become a GST practitioner (GSTP)? Discuss.

CA Intermediate · Taxation · MTP · September 2024
Can a chartered accountant become a GST practitioner (GSTP)? Discuss.

Suggested Answer and Working Notes:

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. 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 can a chartered accountant represent himself as a GSTP.

Topics: Paper 3A: Income Tax Laws, Paper 3B: Goods and Services Tax

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