A GST practitioner or GSTP is a person approved by the Central and State Governments who provides services to other taxpayers through online mode. A GST Practitioner must be registered on GSTN portal and must have a certificate by going through an application procedure before he can start practice.
What is the eligibility for becoming GST Practitioner?
Any person can be a GST Practitioner who –
- Is a citizen of India;
- Is a person of sound mind;
- has not adjudged as insolvent;
- has not been convicted by a competent court for an offence with imprisonment of more than 2 years.
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In addition, the person should also satisfy any of the following conditions: –
- He is a retired officer of the Commercial Tax Department of any State Government or of the CBIC and had worked in a post not lower in rank than that of a Group-B gazetted officer for minimum period of 2 years; or
- He has been enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of more than five years; or
- He has passed:
- A graduate or Post graduate degree or its equivalent degree in Commerce, Law, Banking, Business Management or Business Administration from any Indian University.
- A degree of Foreign University recognized by Indian University.
- Any other examination notified by Government
- A Chartered Accountant/ Cost Accountant/ Company Secretary.
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What are the Activities done by GST Practitioner?
A Goods and Services Tax (GST) practitioner can undertake any or all of the following activities on behalf of a registered person:
- Furnish details of outward and inward supplies (GSTR 1 and GSTR 2)
- Furnish monthly, quarterly, annual or final return (GSTR 3b, 4 and GSTR 9)
- Make deposit for credit into the electronic cash ledger;
- File a claim for refund;
- File an application for amendment or cancellation of registration;
- Generate e-way bill after furnishing information on the portal;
- Fill details of challan in GST ITC – 04;
- File an application intimating the tax authorities regarding payment of tax under composition scheme or withdrawal from the said scheme.
However, it has been provided that a confirmation from registered person is sought where an application relating to a claim for refund or an application for amendment or cancellation of registration has been submitted by the Goods and Services Tax Practitioner.
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In addition, a GSTP shall also be allowed to appear as authorised representative before any officer of department, Appellate Authority or Appellate Tribunal, on behalf of such registered person who has authorised him to be his GST practitioner.
What are the pre-conditions for acting as GST Practitioner?
Any registered person may give consent and authorise a GST practitioner in form GST PCT-05 (Authorization/ withdrawal of authorization of Goods and Service Tax Practitioner). GST PCT-05 is a form in which all activities of GSTP are to be authorised has to be included.
The registered person shall authorise in Part-A of PCT-05 and the GSTP has to accept the authorisation in Part-B of PCT-05. GST practitioner shall be allowed to undertake only such transaction as are authorised by PCT-05. The registered person may withdraw any of such authority in form GST PCT-05.
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Who would be responsible for correctness of details?
The responsibility for correctness of any particulars furnished in the return or other details filed by the GST practitioners shall remain with the registered person on whose behalf such return and details are furnished.
For every statement furnished by the GST Practitioner, a confirmation is be sought from the registered person over e-mail or SMS. In case, registered person fails to respond to confirmation request, then it will be treated as deemed confirmation.
What are the forms for GST Practitioner?
Following are the list of forms available for GST Practitioner-
| Form No. | Description |
| GST PCT-01 | Application for Enrollment as Goods and Services Tax Practitioner |
| GST PCT-02 | Enrolment Certificate for Goods and Services Tax Practitioner |
| GST PCT-03 | Show Cause Notice for disqualification |
| GST PCT-04 | Order of Rejection of Application for enrolment as GST Practitioner/ Or Disqualification to function as GST Practitioner |
| GST PCT-05 | Authorization/ withdrawal of authorization of Goods and Service Tax Practitioner |
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How to become a GST Practitioner?
Process for becoming Practitioner is easy. Following are the steps to become a certified GST Practitioner-
Step-1: An eligible person (Referring conditions for becoming GST Practitioner) has to make an application in form GST PCT-01 electronically.
Step-2: The authorized Officer, after making an enquiry as required, enrols the applicant as GSTP by issuing the certificate in form GST PCT-02. Similarly, the authorized person shall reject the application if the applicant is not qualified to become GST Practitioner.
Step-3: The certificate shall remain valid until it is cancelled.
Step-4: Any person who has enrolled for GST Practitioner has to pass an exam conducted by National Academy of Customs, Indirect Taxes and Narcotics (NACIN).
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What are the steps for registering as a GST Practitioner?
Step-1: Go to www.gst.gov.in
Step-2: Go to Services > Registration. Click on ‘New Registration’
Step-3: It will take you to the “New Registration” page. Click on New Registration and select GST Practitioner from dropdown menu. Now, Enter name, PAN, e-mail address, mobile number and Captcha code and click on proceed.
Step-4: Enter the different OTP’s received on e-mail and mobile number. Click on proceed.
Step-5: It will generate a TRN (Temporary Reference Number). Click on Proceed. After clicking on proceed, enter TRN and Captcha.
Step-6: Enter all details in this part and upload required documents. Click on ‘Submit with EVC’ in the Verification page.
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GST Practitioner Exam
The GST Practitioner exam is a computer based test that consists of multiple choice questions (MCQ) only. NACIN generallydeclares the results of the GSTP exam within 1 month from the date on which such an examination is conducted.
The exam is conducted twice a year. The applicant must login to nacin.online registrationform.org to register for the GSTP exam. Once the candidate logs onto the examination registration portal, he is required to provide GST enrolment number and PAN. Thus, after the candidate log in successfully, the application form will appear on the screen.
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After filling the form, applicant has to provide following documents.
- 3 test centre choices from the dropdown list
- soft copy of passport size photograph
- soft copy of signatures
- Whether the candidate falls under the category ‘person with disability’.
After submitting the application, fee of Rs. 500 has to be paid online. The eligible person is required to secure 50% of the total marks. Furthermore, the person enrolled as a GST practitioner is required to pass this exam within 2 years of enrolment.
For any questions, you may reach us at Discussion Forum
The author of above article is CA Rahul Gaur.
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