GST Practitioner vs Chartered Accountant: Roles, Eligibility & Differences
Published on: February 21, 2026
GST Practitioner is a tax professional who can prepare returns and perform other activities on the basis of the information furnished to him/her by a taxable person. However, the legal responsibility for such filings remains with the Taxpayer.
For this purpose, GST Practitioners (GSTP) are required to be enrolled with Centre or State Authority. CA/ CS/ CMA, Graduate, or post graduate degree in Law/Higher Auditing/Business Management/Commerce/Banking/Business Management, Retired Government Officials, Degree examination of any Foreign University recognized by any Indian University etc are eligible to apply for GSTP.
In addition, GSTPs can be appointed as Authorized Representatives to act on the behalf of the taxpayers and represent them before the tax authorities.
A Chartered Accountant (CA) is a finance professional who is qualified under the Institute of Chartered Accountants of India (ICAI). CA is considered as a financial expert who handles all aspects of finance, including auditing, corporate laws, tax litigation, and financial advice. Chartered Accountants usually provide comprehensive advisory services.
Key Differences between GST Practitioner and CA
- A GSTP can be a commerce graduate, or a CA/CS/CMA, provided they register with the tax authorities and pass the required exam. A CA must complete the chartered accountancy course from the Institute of Chartered Accountants of India (ICAI).
- GSTPs can represent clients before tax authorities, but only for specific and clerical-type compliance work. CAs have broader representation powers, including at appellate tribunals and in complex litigation.
- GST Practitioner focuses on registration, filing monthly/annual returns, GSTR-1, GSTR-3B, and handling input tax credit reconciliation. Whereas, Chartered Accountants focuses on tax advisory, tax planning, audits, financial statement preparation, and representing clients in tax disputes.
- GSTPs are suitable for basic and low-risk tasks, and CAs are suitable for complex and high-value matters.
- Every Chartered Accountant is also a qualified tax consultant, but not every tax consultant is a CA.
