Enroliment for GST practitioner

[Asked by Guest]

Dear Sir,

One who doing job in Company if he want to enrollment as a GST Practitioner than he can enrollment or is there restriction for the same?

[MUKUND THAKKAR]

please check code of conduct of company where person is doing the job. I think no company is allowing any employee.

there is no restriction as per GST.

[KASTURI SETHI]

Dear Querist,

I think the present rules will be carried forward. As per Rule 12 of Central Excise (Appeals), 2001

12. Qualifications for authorized representatives.-

For the purposes of clause (c) of sub-section (2) of section 35Q of the Act, an authorized representative shall include a person who has acquired any of the following qualifications namely:-

(a) a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949); or

(b) a Cost Accountant within the meaning of the Cost and Works Accountants Act, 1959 (23 of 1959); or

(c) a Company Secretary within the meaning of the Company Secretaries Act, 1980 (56 of 1980) who has obtained a certificate of practice under section 6 of that Act; or

(d) a post-graduate or an Honours degree holder in Commerce or a post-graduate degree or diploma holder in Business Administration from any recognised university; or

(e) a person formerly employed in the Department of Customs and Central Excise or Narcotics and has retired or resigned from such employment after having rendered service in any capacity in one or more of the said departments for not less than ten years in the aggregate.

Just for additional knowledge

[DR.MARIAPPAN GOVINDARAJAN]

No employee cannot enrol as GST practitioner

AI Summary

GST practitioner enrollment may be permitted by statute but is subject to employer code restrictions and qualifications.
Statutorily there is no express prohibition on an employed person enrolling as a GST practitioner, but enrollment is subject to the employer's code of conduct or contractual restrictions; eligibility is guided by qualification criteria carried forward from prior rules, including recognized professional qualifications, specified commerce or business administration degrees, or prior service in Customs and Central Excise/Narcotics.