GST Consultant: Eligibility & Registration Guide

Becoming a GST consultant in India is a good way to help businesses follow tax rules and stay updated with GST changes. It is also a great career option for people who understand taxes and want to offer their services professionally. In this article, you will learn who can become a GST consultant, what qualifications are needed, and how to register for it. The step-by-step guide will make it easy for you to understand the full process.

Who is a GST Consultant?

A GST Consultant is a qualified professional who provides expert guidance and services related to the Goods and Services Tax in India. These consultants help individuals, businesses, and organizations comply with GST laws, ensuring timely and accurate filing of returns, registration, tax payment, and more.

They possess a strong understanding of GST rules and regulations and often assist in:

• GST registration and migration
• Filing GST returns monthly, quarterly, and annually
• Claiming Input Tax Credit
• Handling GST audits and notices
• Advising on GST impact and planning
• Representing clients before tax authorities

GST Consultants may be Chartered Accountants (CAs), Company Secretaries (CSs), Cost Accountants, advocates, or trained professionals certified in GST compliance. By hiring a GST consultant, businesses can avoid errors, penalties, and ensure smooth tax operations.

Who Can Become a GST Consultant in India?

To become a GST Consultant, also known as a GST Practitioner in India, a person must meet certain educational, professional, or experience-based qualifications, along with some legal and ethical conditions.

1. Basic Eligibility Criteria

• Must be an Indian citizen.
• Must be of sound mind, meaning capable of making decisions.
• Should not be declared insolvent.
• Must not have any criminal conviction resulting in imprisonment for more than two years.

2. Educational Qualifications

Individuals are eligible if they hold:

• A graduate or postgraduate degree in Commerce, Law, Banking including Higher Auditing, Business Administration, or Business Management from a recognised Indian university or an equivalent foreign university.
• A professional qualification such as, Chartered Accountant (CA), Company Secretary (CS), Cost and Management Accountant (CMA), or Advocate with a law degree

3. Experience-Based Eligibility

Even without the above educational qualifications, one can become a GST Consultant if one:

• Are a retired officer from the Commercial Tax Department, State or Centre, having served for at least two years in a position not below a Group B gazetted officer, or
• Have worked as a Sales Tax Practitioner or Tax Return Preparer under the previous tax laws for five years or more.

These eligibility rules ensure that only knowledgeable, experienced, and trustworthy individuals are allowed to assist businesses with GST filing, tax planning, compliance, and representation before tax authorities.

How to Register as a GST Consultant in India

To start working as a certified GST consultant in India, you must first register on the GST portal by filling out the required forms and submitting your documents online.

Step 1: Start the Application with Form PCT-01 (Part A)

To begin, go to the official GST portal. Click on ‘Services’, then go to ‘Registration’ and select ‘New Registration’. From the dropdown menu, choose ‘GST Practitioner’. Now, enter your name as per your PAN card, your PAN number, email ID, and mobile number. The system will send two OTPs, one to your email and one to your mobile, to verify your details. Once both OTPs are submitted, you will receive a Temporary Reference Number. Note this number carefully.

Step 2: Fill in Form PCT-01 (Part B)

Now, log in to the portal using your TRN. You will again receive OTPs for verification. After verification, you will see Part B of the form. Here, you need to enter your qualification details, such as your degree, the name of the university, and the year of completion. You also need to upload documents proving your qualification. Then, add your professional address and upload three address proofs in PDF or JPEG format. After filling in all the details, declare that you are an Indian citizen, mentally sound, not declared insolvent, and not convicted of any serious offence.

Step 3: Submit the Application

Once all the information is filled in and documents are uploaded, you need to sign the form electronically. You can do this using a Digital Signature Certificate or through EVC/e-sign. After submission, your application goes to the GST officer for review.

Step 4: Receive the Enrolment Certificate (Form PCT-02)

If the officer finds everything in order, you will receive Form PCT-02. This is your official Enrolment Certificate. It confirms that you are now a registered GST Practitioner. You will be notified by SMS or email, and you can download the certificate from your GST account.

Step 5: Clear the GSTP Exam

Depending on how you qualify to become a GST Practitioner, you may be required to pass the NACIN GST Practitioner Exam. This is a computer-based test that includes multiple-choice questions. If your enrolment is based on educational qualifications or experience and you are not a CA, CS, CMA, or Advocate, then passing this exam is mandatory. You must clear it within 2 years of getting your enrolment certificate, although the government allows up to 30 months in total. To pass, you need to score at least 50%. The good part is that you can take the exam multiple times within the given time frame until you pass.

GST Practitioner (GSTP) Certification

When you enrol as a GST practitioner through the education or experience routes, apart from being a CA/CS/CMA/Advocate, the NACIN exam becomes mandatory. This step confirms that you truly understand GST laws and procedures, so you can confidently assist taxpayers in registration, filing returns, or handling GST-related matters.

The exam is conducted by NACIN, the National Academy of Customs, Indirect Taxes and Narcotics. It typically takes place twice a year at centres across India. You register through NACIN’s website and pay a fee, usually around Rs.500, to take the test.

During the exam:

• You get a 2½?hour computer-based test with 100 multiple-choice questions.
• Questions cover key documents like the Central GST Act, IGST Act, State GST Acts, CGST Rules, and relevant notifications and circulars.
• The maximum score is 200, and you must score at least 50% i.e., 100 marks, to pass.
• There is no negative marking, and you can attempt the exam as many times as needed within your two-year window.

Passing this exam is more than just a rule; it gives you a GST Practitioner certificate, which builds trust with clients and businesses and shows you are truly qualified to guide them under GST law.

Role of a GST Practitioner

A GST practitioner plays a vital role in helping businesses comply with India’s Goods and Services Tax system. One of their main responsibilities is filing GST returns on behalf of clients. This includes preparing and submitting monthly, quarterly, annual, or final returns by accurately entering invoice and transaction details to avoid errors or penalties.

1. Advisory and Compliance Support

In addition to return filing, GST practitioners advise businesses on GST matters such as calculating tax liabilities, claiming input tax credit, applying for refunds, and staying updated with the latest GST rules. Their guidance helps businesses optimise tax benefits and maintain smooth operations.

2. Handling GST Notices and Audits

Another important duty involves handling notices and audits issued by tax authorities. Practitioners read the notice carefully, collect supporting documents like invoices and challans, draft a suitable response, and submit it via the GST portal within the deadline.

3. Authorisation and Representation

GST practitioners are also allowed to represent taxpayers before GST officers. Using Form PCT-05, businesses can authorise a practitioner to act on their behalf. This enables the practitioner to attend audits, respond to hearings, and communicate with tax officials, saving time and reducing compliance stress for businesses.

Why Businesses Should Hire a GST Consultant

Hiring a GST consultant brings significant benefits to businesses by simplifying tax compliance and improving financial health.

1. 1. 1. Avoid Costly Errors and Penalties

GST professionals help companies avoid costly penalties by ensuring returns are filed accurately and on time. They meticulously check records and invoices, reducing errors that can lead to fines. Their expert skills also help businesses optimize their tax, such as correctly claiming input tax credits and selecting the right tax strategies, leading to better cash flow and savings.

1. 1. 2. Save Time and Focus on Core Business

Time is another major gain. Instead of business owners or staff spending hours understanding complex tax rules and returning forms, a GST consultant takes care of these tasks. This frees up time to focus on core areas like improving products or services.

1. 1. 3. Stay Updated with Changing GST Rules

Businesses also gain easy access to expert guidance. Consultants stay updated on frequent changes in GST legislation, such as new tax rates, rules for input tax credit, or portal updates, and advise clients whenever there is an important update.

1. 1. 4. Get End-to-End GST Compliance Support

Moreover, they offer full compliance support, handling everything from filing returns and reconciling accounts to managing audits and representing clients before tax officials. With expert help on hand, businesses can confidently run their operations without worry.

Conclusion

Becoming a registered GST consultant equips you with the knowledge and authority to assist businesses confidently under Indian law. If you are looking for smooth GST registration or hassle-free return filing, Online Legal India offers expert support. Their team guides you through every step, whether obtaining your GSTIN, filing regular or NIL returns, or handling amendments and reclaims completely online, everything on your behalf. With affordable fees, timely reminders, and full-featured support via chat, call, or email, you will feel supported at every stage. Join Online Legal India today to simplify your GST journey and focus on growing your profession.