Kartik is a chartered accountant in practice and is registered under GST. On a query regarding return filing process by a potential client, Kartik…
CA Intermediate · Taxation · MTP · September 2025
Kartik is a chartered accountant in practice and is registered under GST. On a query regarding return filing process by a potential client, Kartik has represented him as a GST practitioner. Kartik 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 Kartik correct? Discuss. (6 Marks)
Suggested Answer and Working Notes:
The understanding of Kartik is not correct. 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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