Assisting and facilitating GST compliance is the role of GST practitioners. The GST portal and GST Network (GSTN) require that a person register with them before he can begin working as a GST practitioner.
GST practitioners are required to comply with the eligibility, conditions, and procedure set out in Section 48 of the CGST Act. GST practitioners are able to file returns on behalf of registered businesses.
A taxpayer can request to engage a GST practitioner once the practitioner has enrolled with the GST system. Practitioners have the option of accepting or rejecting taxpayer requests.
Basic Conditions for Becoming a GST Practitioner
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These are the conditions required for becoming a GST practitioner:
- They should be a citizen of India
- They should be of sound mind
- They should not be adjudged as an insolvent
- They should be not be convicted of an offense with imprisonment of two years or more
Qualifications for Becoming a GST Practitioner
The following people can become GST practitioners:
- An officer who has worked in a Group-B (or higher) gazetted post for at least two years in the Commercial Tax Department of a State Government or the CBIC
- For a period of not less than 5 years, a Tax Return Preparer or Sales Tax Practitioner must be registered
- The degree of Bachelor or Master of Science in Commerce, Law, Banking, or Business Administration or Business Management from any Indian or recognised foreign university
- An advocate
- Holding a Certificate of Practice (COP) is required of Chartered Accountants, Cost Accountants or Company Secretaries
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
- The RFD-11 form (after confirmation from the registered person) must be used to request a refund
- Advance Rulings, DRC-03, and LUT applications are available for viewing and creation
- GST notices are available for viewing
- Ensure that you appear as a representative authorized by the company
There is no application that can be submitted on behalf of taxpayers by GST practitioners. It is up to the taxpayer to file the GST application, but GST practitioners can save the application.
Process of Registering as a GST Practitioner
Step 1 – Visit the GST portal at www.gst.gov.in
Step 2 – Go to Services > Registration tab. Click on ‘New Registration’.
The page for new registration appears.
Step 3 – On the ‘New Registration’ page,
- Click on “New Registration”
- “GST Practitioner” should be selected in the ‘I am a’ dropdown
- Click on the dropdown menu and choose your state and district
- The following information must be entered: Name, PAN, Email Address, and Mobile Number
- The captcha code must be entered
- Proceed by clicking the ‘Proceed’ button
After validation, you will be redirected to OTP verification page
Step 4 – The two OTPs must be entered separately, one via email and one via mobile phone. You can proceed by clicking ‘Proceed’
Step 5 – This will generate a TRN. Click on ‘Proceed’
Step 6 – Enter TRN and Captcha. Click on ‘Proceed’
Step 7 – Enter the OTP received on the registered mobile number and click on ‘Proceed’
Step 8 – This part requires the entry of all details and the uploading of gst registration documents in the formats .pdf and .jpeg. The Verification page will appear after you click ‘Submit’.
Applicant Details
- a) The first name must be entered and the date of birth must be selected.
- b) Choose the gender and other details (file size should not exceed 100KB) and upload your photograph in JPEG format.
- c) To move on to the next section, click ‘Save and continue’ after entering the details and uploading the photograph.
Professional Address
- The address should be entered along with the relevant pincode. PART-A of the form will automatically populate the appropriate State and District.
- The dropdown menu allows you to choose the appropriate address proof.
- A JPEG or PDF file with no more than 1MB in size should be uploaded as proof of professional address.
- To proceed to the final section, simply click on the ‘Save and continue’ button after filling in all the details and uploading the document.
Verification page
- Enter the place in the verification statement checkbox.
E-Signature, DSC or EVC are all options for submitting the application.
- The Applicant Details section must be updated with the Aadhaar number for e-Signature.
There are 2 ways the application can be submitted:
- DSC – Submit the application using the DSC token. Make sure emSigner (from eMudra) is installed on your laptop and the DSC is registered on the website
- EVC and eSignature – You will receive two OTPs, one on your Aadhaar-linked phone number and one on your email address. Submit the application with the OPTs
Upon submission, a message confirming success will appear. Your registered email address will be acknowledged within 15 minutes. After completing this step, you will be able to register as a GST Practitioner.
Steps for accepting or rejecting to act as a GST practitioner
Step 1 – Become a GST practitioner by logging into the GST portal
Step 2 – To accept or reject a taxpayer, click the ‘Accept or Reject Taxpayer’ button on the dashboard or navigate to Services > User Services > Accept or Reject Taxpayer.
Step 3 – You can approve or reject engagement requests by clicking the ‘View’ link against them.
Step 4 – Either Accept or Reject the engagement request as follows:
(1) Select the consent box and click ‘Submit with DSC or EVC’ to complete the process.
(2) If you want to reject: Click on the ‘Reject’ button without checking the consent box to complete the process.
GST practitioners and taxpayers receive an email.
Check out our article for more information about GST practitioners’ eligibility:
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