Gstp certificate validity limit in gst act.

[Sundaraiah kollipara]

Q: Sir,

I enrolled GSTP (GST practitioner) enrollment graduation based in gst.gov.in portal GST number certificate issued for year 2018

Question:

GSTP enrollment certificate validity any time limit provision applicable as per GST Act.

 

[Sadanand Bulbule]

In terms of Rule 83 [3] of the CGST Rules, it is valid until it is cancelled.

[KASTURI SETHI]

I concur with the reply of Sh. Sadanand Bulbule, Sir.

Additional Information

GSTIN is valid till PAN remains the same Rule 19 (1) (d).

The validity of GST registration certificate is for Casual Taxable Person and Non-Resident Taxable Person

AI Summary

GST practitioner enrollment validity remains in force until cancelled, with GST registration tied to PAN continuity. GST practitioner enrollment remains effective until it is cancelled; the GSTP certificate does not have a fixed expiry under the CGST rules. GST registration (GSTIN) persists while the underlying PAN remains the same, whereas specific categories such as Casual Taxable Persons and Non Resident Taxable Persons have time limited registrations under the GST registration framework.