How to Register as a GST Practitioner?
How to Become a GST Practitioner?
Why GSTP ?
Goods and Services Tax (GST) is
set to overhaul the entire indirect tax regime in India and make doing business
easy in India. With the implementation of GST, over 1 crore registered
enterprises will be registered under GST as a taxable person and be required to
comply with various GST compliance requirements. To make compliance easy for
businesses the Government has introduced various initiatives like GST
Practitioners and GST Facilitation Centres. In this article, we look at GST
Practitioners and the procedure for becoming a GST practitioner.
GST Practitioners Registration Process
The applicant for GSTPractitioner exam registration must go to website www.gst.gov.in/and click on
Registration Link under Services and there press the 'New Registration' button.
Further he must select 'GST Practitioner' under 'I am a' dropdown. Then he must
select the State and District and enter his personal information like name, PAN
details, email address and mobile number.
To confirm, one must enter the
captcha code and click on proceed. Then applicant will have re-routed to OTP
verification page. He will receive two different OTPs on his registered email
ID and registered mobile number. One he enters these two OPTs on OTP
verification page a TRN (Temporary Reference Number) will be generated. Once he
enters the TRN number, he will be re-routed to the page to upload the documents
in PDF and JPEG Version. After submitting all the details his registration
process would be complete. Now he can submit his application and receive an
acknowledgement email in his registered email ID within 15 days of
registration.
Once the applicant has submitted
the application through GST common portal, the GST officer would process his
application and after making necessary enquiries for GST practitioner exam
eligibility and would issue him a GST Practitioner certificate.
Basic Conditions for Becoming a GST Practitioner
Any person who is a citizen of
India having necessary qualification, of sound mind and not convicted or
adjudicated as insolvent can become a GST Practitioner. To be qualified as a
GST Practitioner, the person must be:
A retired officer of the
Commercial Tax Department of any State Government or of the Central Board of
Excise and Customs, Department of Revenue, Government of India, who, during his
service under the Government, had worked in a post not lower in rank than that
of a Group-B gazetted officer for a period of not less than two years; or
Has been enrolled as a sales tax
practitioner or tax return preparer under the existing law for a period of not
less than five years;
Has the following degree or qualification:
A graduate or postgraduate degree
or its equivalent examination having a degree in Commerce, Law, Banking
including Higher Auditing, or Business Administration or
Business Management from any
Indian University established by any law for the time being in force; or
A degree examination of any
Foreign University recognized by any Indian University as equivalent to the
degree examination having a degree in Commerce, Law, Banking including Higher
Auditing, or Business Administration or Business Management; or
Any other examination notified by
the Government, on the recommendation of the Council, for this purpose; or
Has passed any of the following examinations, namely:
Final examination of the
Institute of Chartered Accountants of India;
Final examination of the
Institute of Cost Accountants of India;
Final examination of the
Institute of Company Secretaries of India.
Responsibilities of a GST Practitioner:
As per GST practitioner benefits,
he can perform below mentioned tasks on behalf of his taxpayer clients-
- He can file GSTR 1 details of outwards supplies and GSTR 2 - Return of Inward Supplies.
- He can furnish GSTR 3 - for monthly GST Return and GSTR 9 for Annual Return.
- He can also make a deposit for credit into his electronic cash ledger.
- He can file a claim for his refund.
- He can also file and application for amendment or cancellation of his GST Registration.
- He can appear as an authorized representative.
Validity of GST Practitioner Certificate:
GST Practitioner certificate once
issued is valid until a relevant government authority cancels it. However, the
person who holds the GST Practitioner license must pass the GST Practitioner
exam from repeatedly as notified by the GST Authority. Also, any person
applying to become a GST Practitioner should be a sales tax practitioner or tax
return preparer for at least past 2 years and should pass the GST Practitioner
exam within a period of one year after issuance of the certificate.
If you want to make your career in GST then you may register
into IIGST’s course to get complete theoretical and practical understanding of
the law. IIGST provide recorded and live classes to student and help you to
become GST Practitioner.
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