The Goods and Services Tax (GST) is designed to restructure India’s entire indirect tax system and make conducting business in the country easier. Over one crore registered firms will be registered as taxable persons under GST and will be needed to comply with different GST compliance criteria with the implementation of GST. The government has introduced numerous measures, such as GST Practitioners and GST Facilitation Centres, to make compliance easier for enterprises. In this essay, we’ll examine GST practitioners and the steps involved in becoming one.
Role of GST Practitioner
Goods and Services Tax Practitioners can perform any or all of the following tasks on behalf of GST taxpayers to assist them with their GST compliance.
- File GST returns GSTR-1 and GSTR-2 with details of outbound and inbound supplies;
- File monthly, quarterly, annual, or final GST returns;
- Make GST payments on behalf of the taxpayer for credit into the electronic cash ledger;
- File a GST refund claim;
- File an application for GST registration amendment or cancellation.
After being approved on the GST Common Portal, a GST Practitioner can perform a range of services. If an application for GST refund, revision, or cancellation of GST registration is received, the registered person must give confirmation. As a result, for significant changes, the registered person’s consent must be filed along with the application on the GST common site. For ordinary return filing, this confirmation will not be required.
GST Practitioner – Requirements & Eligibility Criteria
The following are the conditions for registering on the GST Portal as a GST Practitioner:
- The applicant must have a current PAN card.
- The applicant must have a current mobile phone number.
- The applicant must have a valid email address.
- The candidate must have a professional address.
- The applicant must have all of the necessary documentation and information.
A GST Practitioner can be any Indian citizen with the required qualifications, who is of sound mind and has not been convicted or adjudicated insolvent. A person must be qualified as a GST Practitioner:
- 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; or
- Has been 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:
- A degree in Commerce, Law, Banking, including Higher Auditing, or Business Administration or Business Management from any Indian University established by any law currently 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.
- Any other examination notified by the Government for this purpose on the Council’s advice; or
- Has passed one or more of the following exams:
- The Institute of Chartered Accountants of India’s final examination;
- The Institute of Cost Accountants of India’s final examination;
- The Institute of Company Secretaries of India’s final test.
GST Practitioner – Application Procedure
The procedures for registering as a GST Practitioner on the GST Portal are outlined below.
Step 1: Go to the website and log in.
To apply, the applicant must go to the official website.
Step 2: Select Register from the drop-down menu.
The applicant must select the ‘Register Now’ button once the GST Home Page displays on the screen. The applicant can also select the Services option as an alternative. Then select Registration and New Registration from the drop-down menu.
Step 3: The Registration Page is Displayed
On the screen, you’ll see the Registration page. The applicant must select the option for New Registration.
Step 4: Choose a GST Expert.
The applicant must select GST Practitioner as the type of taxpayer to be registered from the ‘I am a’ drop-down list.
Step 5: Decide on a state.
The applicant must select the proper state and district for which registration is required from the State/Ut and District drop-down list.
Step 6: Fill in your name
The applicant must submit the legal name as it appears in the PAN database in the ‘Name of the GST Practitioner’ field.
Step 7: Fill in the PAN.
The applicant must input his or her PAN in the ‘Permanent Account Number field.
The GST Practitioner’s name and PAN will be validated against the CBDT database once they have been entered.
Step 8: Type in your email address.
The applicant must provide the Primary Authorized Signatory’s email address.
Step 9: Type in your phone number.
The applicant must submit the Primary Authorized Signatory’s Indian cellphone number. An OTP will be sent to the registered mobile phone after inputting the mobile number.
Step 10:Clear the Captcha Code
To clear the Captcha code, the applicant must type the characters that show in the image.
Step 11: Select “Continue” from the drop-down menu.
The applicant must select the Proceed option after clearing the Captcha code. The GSTINs/ Provisional IDs/ UINs/ GSTP IDs that are linked to the PAN within the state are displayed on the GST Portal. The applicant is forwarded to the OTP verification page after successful validation.
Step 12: Enter the one-time password (OTP).
The applicant must enter the one-time password (OTP) that was issued to his or her registered mobile phone number. After entering the OTP received to the mobile phone, the applicant must input the OTP sent to the email address. The applicant must click Proceed once both OTPs have been submitted.
Step 1: Receiving the TRN.
A 15-digit Temporary Reference Number is sent to the applicant’s email address. Select the Proceed option from the drop-down menu.
Clear the Captcha Code in Step 2
To clear the captcha code, the applicant must input the characters from the image. Then select the option to Proceed.
Step 2: GST Practitioners Online Enrollment
Step 3: Enter the one-time password (OTP).
The applicant must input the OTP that was issued to both his or her mobile number and email address.
Step 4: The page My Saved Applications displays.
The applicant is then routed to the page titled “My Saved Application.” The Edit icon must be clicked in the Action column.
Step 5: Complete the General Information section.
The candidate must fill out the following information under General Details.
- Under the Enrolling Authority, select the radio button Centre or State/UT.
- From the drop-down menu, select the relevant enrollment option.
- Select the right University/Institute from the drop-down menu.
- From the drop-down list box, choose the year of death.
- Fill in the Qualifying Degree field to become a GST Practitioner.
- Under Proof of Qualifying Degree, select the document type.
- All essential papers must be in PDF or JPEG format.
- When you’ve finished filling out the form, click ‘Save and Continue.’
Step 6: Fill in the Applicant Information
- Choose your date of birth.
- Fill in your first, middle, and last names.
- Choose a gender.
- Type in your Aadhar number.
- JPEG is the best format to use when uploading a photo.
- After you’ve completed the form, click ‘Save and Continue.
Step 7: Fill up the Business Address
- Enter the right PIN code together with the residential address.
- From the drop-down menu, choose the relevant proof of professional address.
- Select a proof of professional address and save it as a JPEG or PDF file.
- When you’ve finished filling out the form, click ‘Save and Continue.’
Step 8: Verification Page
- On the Verification Page, check the box next to the verification statement.
- Go to the location.
- Select the needed submission format, such as DSC, E-Sign, or EVC.
To submit using DSC
- Select ‘Submit with DSC’ from the drop-down menu.
- To continue, click the Proceed button.
To submit using E-Signature
- Select ‘Submit with E-Sign’ from the drop-down menu.
- In the Declaration box, select the Agree option.
- Enter the OTP that was issued to the email address and the Aadhar-registered mobile number.
- Select the Continue option.
- Within 15 minutes of registration, the system sends an acknowledgment to the registered Email ID and cellphone number.
To submit using the Electronic Verification Code
- Select ‘Submit with EVC’ from the drop-down menu.
- In the declaration box, click on the Agree button.
- The system transmits a one-time password (OTP) to the Aadhar-registered phone number.
- Select the Continue option.
- Within 15 minutes of the procedure being completed, the system sends an acknowledgment and an Application Reference Number (ARN) to the registered Email ID and cellphone number.
Validity of License
The GST Practitioner license is considered valid until it is revoked by the appropriate authority. Any person who holds a GST Practitioner license, however, must pass the GST Authority’s examinations, which are notified by the Commissioner from time to time. In addition, anyone applying to become a GST Practitioner through the sales tax practitioner or tax return preparer route must pass the GST Authority’s exam within one year of the GST’s implementation.
Furthermore, a goods and services tax practitioner who is enrolled in any state or union territory is handled as if he or she is enrolled in that state or union territory.
Filing GST Returns as GST Practitioner
By entering Form GST PCT-05 on the GST Common Portal after becoming a GST Practitioner, a customer can authorize the Practitioner to file GST returns on the taxpayer’s behalf. The GST Practitioner can then diligently prepare GST returns on behalf of the taxpayer and affix his or her digital signature to the GST return that he or she has completed or electronically verify the credentials.
The GST officer should authorize the GST Practitioner’s filing when he or she has completed the GST returns. The returns filed by the GST Practitioner must be confirmed by the registered persons. The confirmation will be sent by email and SMS by the registered persons. If the registered person fails to respond to the request for confirmation by the last date for filing such a statement, the GST practitioner’s returns will be considered final.
If the GST taxpayer is dissatisfied with the services of the GST Practitioner, he or she may remove the Practitioner’s authorization at any moment through the GST Common Portal. A GST Officer can provide a reasonable opportunity to hear from a GST Practitioner if the Practitioner has committed any misconduct. The officer may later disqualify him from practicing as a GST Practitioner if necessary.