Enrolment and Functions of GST Practitioners

This article explains who may enrol as a GST practitioner (GSTP) under Section 48 of the CGST Act, 2017 and Rule 83 of the CGST Rules, 2017, how enrolment is obtained, and which filings and representations a registered person may delegate.

It matters because a GSTP is often the first point of contact for small and mid-sized assessees, and both sides need clarity on where delegation ends and the registered person's own responsibility begins.

Practitioner Q&A

Which provisions govern GST practitioners?

Section 48 of the CGST Act, 2017 provides that the enrolment, authorisation and conduct of GST practitioners are governed by the prescribed rules. The operative rule is Rule 83 of the CGST Rules, 2017, which deals with eligibility, enrolment and the functions a practitioner may perform.

Who is eligible to be enrolled?

Under Rule 83, the following persons qualify:

GST Practitioners under Section 48 and Rule 83: Who Can Enrol and What a Registered Person Can Delegate

Enrolment and Functions of GST Practitioners

Practitioner Q&A

Which provisions govern GST practitioners?

Who is eligible to be enrolled?

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