Since the introduction of the Goods and Services Tax (GST), GST practitioners have been employed in facilitating compliance with GST norms. GST practitioners are professionals who are registered with the Goods and Services Tax Network (GSTN) and the GST portal. These professionals prepare tax returns and carry out other tasks for taxable persons and entities.
GST practitioner registration requires the professional to be enrolled with a central or state government authority. CAs, CMAs and CSs who possess a certificate of practice (COP), retired government officials, lawyers and graduates are eligible for registration for gst practitioner. Taxpayers can request registered GST practitioners to avail their services. It remains up to the GST practitioner to accept or reject such a request.
The major responsibilities of all GST practitioners include filing of GST returns on behalf of their client through form GST PCT 05 available on the GST portal. They must complete tasks like securing and affixing their client’s digital signature and verification of credentials.
The returns filed by a GST practitioner must be approved by the GST officer. They must ensure that their registered taxpayer/client receives confirmation of the GST returns via email and SMS. In case they fail to respond to the confirmation request, till the last date, the returns filed by the GST practitioner are admitted.
In summary, a goods and services tax practitioner is required to fulfil the following set of duties and responsibilities based on the needs of the taxpayer:
File tax returns such as GSTR 3B, GSTR 1, ITC 04, and CMP 08 complete with details of supplies, both outward and inward
File GST returns on monthly, quarterly, annual or final basis
At the instruction of the taxpayer, cancel, amend and revoke their GST registration
Look into their liability, cash and other electronic ledgers
Create tax challans and deposit the amount taxable
Produce DRC-03, LUT and advance ruling applications
Give representation on behalf of the taxpayer
Request participation or exemption from composition levy
Fill out and submit RFD 11 form for claiming the refund
Keeping up with GST notices
GST practitioners must bear in mind that if the taxpayer deems their services to be unsatisfactory, they can withdraw the practitioner’s authorisation via the GST portal. However, if misconduct on part of the GST practitioner is alleged, they are given the opportunity to give their justification before a GST officer. The GST officer, upon hearing both sides, holds the right to retain or disqualify the practitioner from their service.
Before one proceeds with their GST practitioner registration, they must learn and understand the basic educational and experiential criteria required to become a GST practitioner.
They must meet the following basic conditions:
They should be an Indian citizen
They should be of sound mind
They should not be convicted and punished as insolvent
They should not have been convicted with imprisonment for more than two years
The qualifications of a GST practitioner as follows:
A retired government officer who has worked in the commercial tax department of a state government
A retired officer who has worked in the Central Board of Excise and Customs, Department of Revenue, Government of India
The aforesaid retired officer must have served in a position no lower in rank than that of a Group B gazetted officer for at least two years
A professional who is a sales tax practitioner or preparer of tax returns under the prevailing laws for at least five years
A candidate who holds at least one of these degrees or qualifications:
A graduate or postgraduate degree or its equivalent exam with a degree in Commerce, Banking with higher auditing, Law or Business
A degree from a foreign university which is recognized by an Indian university with a degree in Commerce, Banking with higher auditing, Law or Business
An examination held by the government on the GST council’s recommendation
Someone who has successfully passed the final exam of the Institute of Chartered Accountants of India, Institute of Cost Accountants of India, or the Institute of Company Secretaries of India.
Wondering how to register as a GST practitioner? The process is fairly complicated and lengthy. Candidates must keep the required documents at hand at the time of registering on the GST portal. Eligible candidates can follow these steps to for GST practitioner online registration:
Step 1: Go to the GST portal at www.gst.gov.in
Step 2: Click on ‘Services’
Step 3: Then, visit the ‘Registration’ tab
Step 4: Click on ‘New Registration’
Step 5: From the ‘I am a’ drop down, select ‘GST Practitioner’
Step 6: Select the state and district from the next drop down
Step 7: Input the name, email address, PAN and mobile number
Step 8: Enter the captcha code
Step 9: Click on ‘Proceed’
Step 10: You will receive an OTP on mobile number and email
Step 11: Enter both OTPs and select ‘Proceed’
Step 12: You will receive a TRN
Step 13: Enter the TRN, captcha and click on ‘Proceed’
Step 14: Receive and enter the OTP sent on the mobile number and click on ‘Proceed’
Step 15: Enter the basic details and upload required documents
Step 16: Click on ‘Submit’
All GST practitioners must adhere to the validity norms for their GST licence. Here are a few things to keep in mind:
All GST practitioners must write and pass exams conducted by the GST authority that are notified by the GST commissioner from routinely.
Candidates who are applying to become a GST practitioner through the sales tax and tax preparer routines must pass the GST authority’s exam within a year of GST implementation.
GST practitioner licences are considered to be valid unless they are cancelled by the relevant authorities.
There are a number of things to keep in mind before registering as a GST practitioner. It is crucial for aspirants to adhere to the aforementioned guidelines completely in order to successfully enrol and practise the responsibilities of GST taxation. In order to know how to register as a GST practitioner, candidates must carefully follow the directions on the GST portal website. Eligibility and writing of the relevant examinations should be considered closely.
Yes, chartered accountants can enrol to become GST practitioners
Yes, the GST practitioner examination is mandatory for all aspirants. They must pass the GSTP examination within two years of enrolment.
No. Candidates need only enrol once to become GST practitioners. Separate required are not needed for states or the centre