chaitri kharod 26 October 2023
T. Kalaiselvan, Advocate (Advocate) 26 October 2023
The eligible persons who intends to get themselves enrolled as a GST Practitioners are required to pass examination conducted by the NACIN.
As per the GST Act, there is no requirement for Advocates to enroll as GST Practitioners. Advocates are not authorized to prepare and file GST returns on behalf of clients unless they are also registered as GST Practitioners.
However, if an Advocate also provides consultancy services related to GST, then they need to register as a GST Practitioner. This is because providing consultancy services related to GST falls under the definition of "Practice of Profession" as per the Advocates Act. In such cases, the Advocate needs to obtain a separate registration as a GST Practitioner.