Why the GST Practitioner Exam Hasn't Happened Since 2019
- Shyam Singh
- 6 hours ago
- 4 min read
The Goods and Services Tax (GST) was implemented in 2017, but India had not held a GST Practitioner (GSTP) exam since 12 December 2019. As a result, thousands of aspiring tax professionals faced uncertainty. The 2019 GSTP exam was officially announced as the final opportunity for individuals from the previous tax regime, including Sales Tax Practitioners (STPs) and Tax Return Preparers (TRPs), to qualify under the transition provisions.
Such candidates are hereby informed that the examination scheduled to be held on 12.12.2019 will be their last chance to appear and pass the said examination, failing which they shall not be given another opportunity/chance.
After the transitional batch completed its final attempt, the GSTP exam cycle was never resumed.
What Is the Purpose of the GST Exam?
The Goods and Services Tax (GST) framework constitutes a fundamental element of the GST Practitioner Exam, ensuring that professionals who assist taxpayers with GST returns, amendments, registrations, refunds, and dispute resolution possess appropriate training and qualifications.
Rule 83A(3) of the GST Rules clearly states the following:
The examination shall be conducted twice in a year as per the schedule of the examination published by NACIN every year on the official websites of the Board, NACIN, common portal, GST Council Secretariat and in the leading English and regional newspapers.
Even though these rules continue to remain in force, no GST Practitioner examination has been scheduled since December 2019.
Reasons Behind the Halt of GST Practitioner Exams After 2019
The exam conducted in December 2019 was intended as a transitional measure for practitioners migrating from the old tax regime to the GST system. After the deadline for this transitional period ended on 31 December 2019, the government did not introduce a regular examination schedule for GST Practitioners. Additionally, there has been no official notification regarding the resumption or discontinuation of the exam, leaving the status of future GST Practitioner examinations unclear.
The COVID-19 pandemic in early 2020 disrupted most examinations and administrative processes. Since then, the GST Practitioner exam has not been conducted, and there have been no updates from NACIN or the GST Council. Although the rules remain unchanged, the exam continues to be unavailable.
Some professional sources say the GST Practitioner exam is “optional” for building trust, while others say it is required. This difference shows the gap between what happens in real life and what the rules say.
De Jure (By Law): The GST Practitioner exam is mandatory for certain categories of professionals.
De Facto (Reality): Since the exam is currently unavailable, practitioners operate as if it does not exist, making it effectively “optional.
How Many People Have Been Affected by the GST Exam?
The government does not publish detailed statistics on enrolled GST Practitioners by category. However, an estimated 10,000 to 50,000 individuals across India are affected, including graduates in commerce, business administration, accounting, banking, auditing, and business management.
Many signed up after 2019, planning to take the required GST Practitioner exam, but it has not been held for over five years. Because the exam must be taken within two years of signing up, thousands of people are stuck in an unfinished process and cannot officially get their credentials.
Why Trained GST Practitioners Are Required
The GST exam has gained renewed significance due to the operationalisation of the GST Appellate Tribunal (GSTAT). Justice Aravind Mishra was sworn in as the GSTAT President on May 6, 2024, marking a crucial step in the functioning of the tribunal. Additionally, the GSTAT Procedure Rules, 2025, were officially notified on April 24, 2025. These developments underscore the importance of GST practitioners being certified and well-versed in GST law and procedure, as the tribunal is now in a position to adjudicate disputes and appeals under the GST regime.
September 2025: Appeals began being accepted
December 2025: Hearings commenced
Structure: 1 Principal Bench, New Delhi + 31 State Benches
Caseload: 14,000+ pending appeals; projected 5,00010,000+ new appeals annually
Section 116(2) of the CGST Act, 2017 outlines the authorised representatives who can appear before GST authorities and the Appellate Tribunal.
Relatives/employees
Advocates with Certificate of Practice
(C) CA/CS/CMA with Certificates of Practice
(E)Any person who is duly authorised under GST law is permitted to act as a GST Practitioner.
GST Practitioners are authorised by law to represent clients before GST authorities and tribunals, not just file returns. They are expected to demonstrate both compliance expertise and knowledge of tribunal procedures. However, the absence of an updated GST Practitioner exam limits the development of specialised professionals who can effectively represent taxpayers before appellate forums.
Advocates are also permitted to appear before the GST Appellate Tribunal (GSTAT), but most LLB programs focus on general law rather than GST-specific procedures. As a result, legal education typically does not provide training in:
GST disputes are often technical, giving trained Goods and Services Tax (GST) practitioners an advantage. Without a formal examination, their expertise and competence cannot be officially assessed or verified.
Why It Is Important to Bring Back the GSTP Exam Now
The GST Practitioner exam is mandated by law to be held twice annually, ensuring compliance with GST regulations. Reinstating the exam would not only uphold legal requirements but also create a pool of certified GST practitioners. Such certification is essential for expediting the appeals process and enhancing the quality of representation before the GST Appellate Tribunal and other authorities.
Small businesses, in particular, rely heavily on GST practitioners for tasks such as return filing, responding to notices, and representing them in proceedings. Ensuring practitioners are certified guarantees that these businesses receive accurate, reliable, and professional support for their GST compliance needs.
The exam ensures that only properly trained individuals handle sensitive GST filings and disputes. Reviving it would support tens of thousands of young graduates seeking careers in taxation. A skilled and certified GST workforce strengthens the entire GST ecosystem, from return filing to dispute resolution and litigation.
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