Uttarakhand GST Mitra Scheme *was launched* to assist small and marginal Tax payers in preparing and filing their GST Returns by creating a group of 'GST MITRA' available in his locality/doorstep at affordable costs throughout State of Uttarakhand. This scheme *was* conceptualized by State Tax Department, Government of Uttarakhand to provide training to the unemployed youth having qualification as *mandated in GST ACT* for GST Practitioner and enable them to earn their *livelihood*. . These trained "GST MITRA" can enroll themselves by applying for GST Practitioner at GST common portal. Under GST they would be able to avail online sevices on behalf of registred tax payers.