Section 83(1) in Kerala Goods and Services Tax Rules, 2017
(1)An application in FORM GST PCT-01 may be made electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner for enrolment as goods and services tax practitioner by any person who,(i)is a citizen of India;(ii)is a person of sound mind;(iii)is not adjudicated as insolvent;(iv)has not been convicted by a competent court;and satisfies any of the following conditions, namely:-(a)that he is a retired officer of the Commercial Tax Department of any State Government or of the Central Board of Excise and Customs, Department of Revenue, Government of India, who, during his service under the Government, had worked in a post not lower than the rank of a Group-B gazetted officer for a period of not less than two years; or(b)that he has enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than five years;(c)he has passed,(i)a graduate or postgraduate degree or its equivalent examination having a degree in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University established by any law for the time being in force; or(ii)a degree examination of any Foreign University recognised by any Indian University as equivalent to the degree examination mentioned in sub-clause (i); or(iii)any other examination notified by the Government, on the recommendation of the Council, for this purpose; or(iv)has passed any of the following examinations, namely:-(a)final examination of the Institute of Chartered Accountants of India; or(b)final examination of the Institute of Cost Accountants of India; or(c)final examination of the Institute of Company Secretaries of India.
