written by | May 25, 2022

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Guide to Register as a GST Practitioner

A GST practitioner is a tax expert who can prepare returns and carry out other tasks based on information provided by a taxable person. However, the taxpayer retains legal responsibility for such filings. GST practitioners (GSTPs) must be enrolled with the centre or state authority. CAS, CSS, CMAs with a Certificate of Practice (COP), advocates, retired government officials, and graduates are all eligible to register. Furthermore, Authorised Representatives are nominated by GSTPs to act on behalf of taxpayers and represent them before tax authorities.

Did you know?

Once a GST practitioner has registered with the system, taxpayers can hire that person as their practitioner. In turn, the practitioner can accept or reject the taxpayer's request.

Persons Qualified to Become GST Practitioners

Rule 83 of the CGST Rules mentions the people qualified to become GST practitioners. The following is the criteria set:

  • Advocate, CS with Certificate of Practice, CMA, or CA 
  • Graduate or postgraduate degree in banking, administration, business, or commerce. 
  • CBIC officer having a minimum of two years of experience, as per the Retired State Commercial Tax
  • A person who has been a practitioner for five years in earlier Sales Tax laws.
  • A person who has been TRP for 5 years in earlier law. 

Also Read: A Step-by-Step Guide to GST Registration Procedure in India

Basic Conditions for Becoming a GST Practitioner

The following are the requirements for becoming a GST practitioner.

  1. They should not be declared bankrupt. 
  2. Only Indian citizens can become GST practitioner
  3. They should be of sound mind
  4. They should not be found guilty of a crime that carries a sentence of two years or more in jail.

Duties & Responsibility of a GST Practitioner 

  • GST registration cancellation, amendment, and revocation (after confirmation from a registered person)
  • Request to participate in or be exempt from the composition levy
  • Examine the cash, liability, and electronic credit ledgers.
  • Filing of Return forms, including GSTR 3B, ITC 04, GSTR 1 and CMP-08
  • Make a challan and deposit the tax.
  • RFD-11 form for refund claim (after confirmation from a registered person)
  • View and produce Advance Rulings, DRC-03, and LUT applications.
  • Looking at GST notices
  • Present yourself on behalf of the taxpayer

To act on behalf of your clients, you'll need authorisation. You have the option to accept or reject an engagement request from a Registered Person. 

To accept or reject the request, go to Services > User Services > Accept / Reject taxpayer on the GST Common interface. The list of Registered Persons can be seen here. You may see the From GST PCT 05 by clicking on the "View" button. Check the consent box and submit using EVC/DSC if you accept. 

                                 

If you want to reject the application, uncheck the consent box and click Reject. You can get a list of all the taxpayers that have participated. Navigate to Services > User Services > Taxpayer List to see the list. You will be able to delete any or all of your taxpayers.

The responsibility for the accuracy of any particulars supplied in the return or other details filed by goods and services tax practitioners must continue to rest with the registered person on whose behalf such return and details are furnished, according to Section 48(3) of the CGST Act, 2017.

How to Become a GST Practitioner? 

The First Step Is the Preparation of Part A of GST PTC 01

  • Complete Part A by visiting the GST Portal under the tab New Registration option and filling out the form. Choose "GST Practitioner." 

  • Use the OTP given to your phone and e-mail to verify the information. After validation, you'll get a fifteen-digit temporary number. Choose Temporary Number from the Services > Registration > New Registration menu. After entering the TRN number, continue. Your registered mobile phone and e-mail address will receive an OTP. After entering the OTP, click Continue.

                                                     

The Second Step Is to Complete Part B of GST PCT 01

  • Here There are four sections to accomplish.
  • General Information: Select the qualification for which you are applying. Enter your university's name, graduation year, and a copy of your diploma.
  • Fill in the required personal information, such as your complete name, father's name, and gender, before uploading your photo.

  • Provide information about your professional address. Furthermore, you must provide evidence of address.

  • Accept the declaration that you are a devoted Indian citizen of sound mind who a court has never convicted. Complete the form and send it to us via DSC/EVC.
  • After submitting your application, you will get an ARN. On the GST Common Portal's Track Application Status dashboard, you can check the status of your application.

The Third Step Is Application Verification and Certificate Issuance

  • Your application will be sent to the Authorised Officer once you've submitted it. After performing whatever research he thinks necessary, he'll enrol you as either a GST Practitioner or issue a certificate in FORM No. PCT 02 to you. 

 

  • There is no time constraint for approving or rejecting an application in the Rules. As a result, authorities do nothing for many months after applying. If your request has been waiting long or requires the certificate immediately, you should approach the officer and request approval.

Also Read: Know All About Documents Checklist for GST Registration for Businesses

Validity and Examination for GST Practitioners

Your registration will be valid until it is revoked. You will also be ineligible to stay enrolled if you do not pass the National Academy of Customs, Indirect Taxes, and Narcotics (NACIN) exam within the time frame specified. Surprisingly, only Sales Tax Practitioners or Tax Return Preparers are required to take the exam, and for others, the exam requirement has not yet been established. In summary, the validity is determined by two factors, the first is exam cancellation, and the second is exam success. 

  • Cancellation: If you are found guilty of any wrongdoing in connection with any proceedings under the Act, the officer can cancel your license. Before cancelling your license, the officer must give you a reasonable opportunity to be heard. Your enrolment will be revoked via a Form GST PCT 04 order if you are found guilty.

  • Alternatively, go to Services > Register > Request for Cancellation of Subscription to hand up your enrollment number. You must provide the cause for termination and the date by which the registration should be cancelled. After that, you must submit the cancellation form (PCT 06) via EVC/DSC. The officer can either cancel the enrolment or request additional information. You can react to the officer by heading to Services > Registering > Application for Filing Clarifications. After your enrolment has been cancelled, the designated official shall issue an order in Form GST No. PCT 07 to you.
  • Examination: Only Practitioners and Tax Return Preparers are required to take the exam. They had until the end of December 2019 to pass the National Academy of Customs, Indirect Taxes, and Narcotics (NACIN) examination. NACIN held exams on October 31, 2018, December 17, 2018, and December 12, 2019. There have been no exams since then. The Commissioner can impose a passing exam requirement for other professionals based on the Council's recommendations. You must pass the examinations once such a criterion has been established.

As a result, you need to take the exam if you are not enrolled as a Sales Tax Practitioner or a Tax Return Preparer. You cannot enrol if you were registered as a Sales Tax Practitioner or Tax Return Preparer and did not present or appear but did not pass the exam.

Conclusion

GST practitioners are crucial people who help and ease compliance in the GST system. Before beginning your career as a GST practitioner, you must register to practice and supply GST compliance-related services by the GST site and GST Network (GSTN). The above article provides an in-depth analysis of the GST practitioner exam, course, registration, basic conditions for becoming a GST practitioner, qualifications and duties, and responsibilities of such a practitioner.
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FAQs

Q: Does being a GST practitioner on the GST Portal have any requirements?

Ans:

Before joining the GST Portal, a GST practitioner must complete these requirements.

  • The candidate must have a valid PAN card.
  • The applicant must have a current mobile phone number.
  • The candidate must have a valid e-mail address.
  • The applicant must have a professional address.
  • All required documents and information for enrolment, including all mandatory fields, must be provided.
  •  The candidate must meet the eligibility conditions for GST practitioners.

Q: Can GST practitioners perform GST audits?

Ans:

The GST Act prohibits a GST practitioner from conducting an audit, and the audit authority is limited to practising chartered accountants or cost accountants.

Q: Can I hire numerous GST experts at the same time?

Ans:

Not. A taxpayer can only work with one GST practitioner at any given moment.

Q: If I am not registered, will I submit returns for my clients?

Ans:

To file Returns for your clients, you should register as a GST Practitioner on the GST Portal.

Q: On the GST Portal, how can I check my current registrations linked to the same PAN of the business/entity while registering for registration?

Ans:

GST Portal displays all GSTINs / Provisional IDs / UINs / GSTP IDs linked to the same PAN across India when you click the Proceed button after filling out Part A of the application.

Q: Is it possible to register for the GST Portal using the same e-mail address, mobile number, and PAN?

Ans:

Yes, you can register for the GST Portal with the same e-mail address, cellphone number, and PAN.

Q: How do I learn more about my administrative authority?

Ans:

Go to "Track Application Status" after logging into the GST Portal to see your administrative authority.

Q: Do I have to register separately in each state and union territory?

Ans:

A single enrolment will be enough for practising across India. Separate registrations are not required in the other States or the Centre. You are free to apply for another registration in another state if you have a Professional Address there.

Q: What should I do after I've filed my registration application?

Ans:

The tax officer will process the registration application you submitted. The system can generate your GSTP ID and a provisional password for first-time login after the proper Tax Official authorises your registration application, given to your registered e-mail account. The ARN status will also change to "Approved." The GSTP dashboard will have the Enrolment Certificate available to view, print, and download. A rejection order will be generated and mailed to you if you are refused. The ARN's status will update to "Rejected." The applicant who submitted for GSTP enrolment would be notified of his rejection via e-mail and SMS to his registered e-mail address and cellphone number. The GSTP Dashboard will allow you to view, print, and download rejection orders.

Q: I started but could not complete the GST practitioner registration application. Is it feasible to save the information on my registration form?

Ans:

Yes, after submitting PART A of the Registration Application and getting your TRN, you can save your Registration Application for up to 15 days.

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Disclaimer :
The information, product and services provided on this website are provided on an “as is” and “as available” basis without any warranty or representation, express or implied. Khatabook Blogs are meant purely for educational discussion of financial products and services. Khatabook does not make a guarantee that the service will meet your requirements, or that it will be uninterrupted, timely and secure, and that errors, if any, will be corrected. The material and information contained herein is for general information purposes only. Consult a professional before relying on the information to make any legal, financial or business decisions. Use this information strictly at your own risk. Khatabook will not be liable for any false, inaccurate or incomplete information present on the website. Although every effort is made to ensure that the information contained in this website is updated, relevant and accurate, Khatabook makes no guarantees about the completeness, reliability, accuracy, suitability or availability with respect to the website or the information, product, services or related graphics contained on the website for any purpose. Khatabook will not be liable for the website being temporarily unavailable, due to any technical issues or otherwise, beyond its control and for any loss or damage suffered as a result of the use of or access to, or inability to use or access to this website whatsoever.