GST Practitioner – Step by Step guide, eligibility, duties

GST Practitioner is a tax professional who can prepare returns and perform other activities on the basis of the information furnished to him by a taxable person. (However, the legal responsibility of 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 holding Certificate of Practice (COP), Advocates, Retired Government Officials, and Graduates are eligible to apply for registration. In addition, GSTPs can be appointed Authorized Representatives who can act on the behalf of the taxpayers and represent them before tax authorities.

Requirements to become GST Practitioner

A GST Practitioner must fulfill following conditions he/she can enroll on the GST Portal:

1. Applicant must have a valid PAN Card
2. Applicant must have a valid mobile number
3. Applicant must have a valid e-mail ID
4. Applicant must have a Professional address
5. Applicant must have the prescribed documents and information on all mandatory fields as required for Enrolment
6. Applicant must fulfill the eligibility criteria of GST Practitioner.

Eligibility criteria for becoming a GST Practitioner

• Chartered Accountant holding COP
• Company Secretary holding COP
• Cost and Management Accountant holding COP
• Advocate
• Graduate or Postgraduate degree in Commerce
• Graduate or Postgraduate degree in Banking
• Graduate or Postgraduate degree in Business Administration
• Graduate or Postgraduate degree in Business Management
• Degree examination of any recognized Foreign University
• Retired Government Officials
• Sales Tax Practitioner under existing law
• Tax Return Preparer under existing law

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The Step by Step Guide to register as GST Practitioner

Step 1: The Applicant is required to log in to GST common portal www.gst.gov.in.

Step 2: Proceed to Services – Registration and then click on ‘New Registration’.

Hereafter, a ‘New Registration’ page will get open.

Step 3: Click on New Registration

• In the ‘I am a’ dropdown, select GST Practitioner
• Select the State and District from the dropdown
• Enter Name, PAN, Email Address and Mobile Number
• Enter the captcha code
• Click on ‘Proceed’
• After validation, you will be redirected to OTP verification page.

Step 4: After this the Applicant will enter the 2 different OTPs received on e-mail and mobile number. This will generate a TRN (Temporary Reference Number).

Step 5: There after enter TRN and Captcha. Enter all the details required by this part and upload documents in .pdf and .jpeg format. Click on ‘Submit’ in the Verification page.

Step 6: Submit the application either through DSC or EVC.

Once the application is submitted a success message will be displayed and an acknowledgment on the registered e-mail id will be received within 15 days.

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The Registration Application submitted by you will be processed by Tax Officer. Once your Registration Application is approved by the concerned Tax Official, your GSTP ID will be generated by the system along with a temporary password for first-time login and the same will be communicated to your registered e-mail address. ARN status will also be changed to ‘Approved’. Enrolment Certificate will be available at the Dashboard of the GSTP for view, print and download.

In case of rejection, Rejection Order will get generated and communicated to you. ARN status will be changed to ‘Rejected’. Intimation of Rejection will be sent to the applicant who filed the application for the enrolment of GSTP via email and SMS on his registered email address and mobile number respectively. Rejection Order will be available at the Dashboard of the GSTP for view, print and download

Read Also: GST turnover limit for goods and services in various states

Separate Registration in each State

Single Enrolment shall be sufficient for practicing on all India basis. No separate registrations are required for other States or Centre. However, you are free to apply for another registration in other state if you have a Professional Address in that state.

Read Also: LUT under GST : Letter of undertaking – how to apply, procedure

Duties of a GST Practitioner

A GST practitioner will fulfill the following duties on behalf of their clients that pertains to viewing, creating and saving: 

• Application for amendment/cancellation/revocation of cancellation of GST registration (after confirmation from registered person) 
• Application for opting into or withdrawal from the composition levy
• View the electronic cash, liability and credit ledgers
• GSTR 1, GSTR-3B, CMP-08, ITC-04 and various other returns and ITC forms
• GSTR 9 and GSTR 4
• Create challan and deposit cash into the electronic cash ledger 
• A claim for refund in form RFD-11 (after confirmation from registered person) 
• View and create applications on Advance Rulings, DRC-03, and LUT
• Viewing GST notices
• Appear as an authorised representative

GST practitioners cannot submit any application on behalf of taxpayers. GST practitioners can save the application but filing the application has to be done only by the taxpayer.