Who is GST Practitioner?

  • People who are running their own businesses may be unaware of the procedure or process of GST return filing and uploading invoices.
  • In such a case, they will look for a professional who can do all this.
  • As a result, on a behalf of the registered person, an approved GST practitioner can perform activities on the basis of information furnish by the taxable person.
  • Furthermore, a taxpayer is responsible for such filings.

GST Practitioner- Eligibility Criteria

  • Any person who is a citizen of India.
  • He/ she is of a sound mind and is not insolvent.
  • He/she should not be convicted by any authoritative court for an offence with imprisonment not less than 2 years.

If you fulfil any one of these then you are eligible to be GST practitioner

  • A retired officer of commercial tax department or CBEC, and
  • Where he/she has worked post that is not lower than the Group-B gazetted officer at least for 2 years.
  • He/she is a sales tax practitioner or tax return preparer for not less than 5 years.

If he/she has passed any of the following

  • 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
  • Also, a degree examination of any Foreign University recognized by any Indian University
  • In addition, examination notified by the Government, on the recommendation of the Council, for this purpose or
  • Finally, any degree examination of an Indian University or of any Foreign University recognized by any Indian University as an equivalent of the degree examination or

If he/she has passed any of the following examinations, namely

  • Final examinations of CA (Chartered Accountant) of India.
  • The final examination of the Institute of Cost Accountants of India (ICAI).
  • The final examination of the Institute of Company Secretaries of India (ICSI).

Duties of GST practitioner

On the behalf of their clients, a GST practitioner can do the following

  • file GSTR 1 and GSTR 2
  • furnish GSTR 3 and GSTR 9
  • make a deposit for credit into the electronic cash ledger
  • file a claim for refund (after confirmation from the registered person
  • file an application for amendment or cancellation of registration (after confirmation from the registered person)
  • appear as an authorized representative

Validity of License

  • The license for GST practitioner would valid until its cancelled by the relevant authority.
  • A person holding the license shall pass the examination which the GST authority holds and the commissioner shall notify it time to time.
  • Thereafter, people who want to become GST practitioner through the sales tax practitioner or tax return preparer route are required to:
    • pass an exam conducted by the GST Authority and
    • complete it within one year from the implementation of GST.

Documents Required

Documents required at the time of registration as a GST practitioner

  • Enrollment type (Central or State application),
  • Genuine email id,
  • Genuine Phone number,
  • Qualification proof,
  • Date of enrolment,
  • Photograph(jPEG-100kb),
  • date of enrolment,
  • Membership number and valid upto
  • Name of university/institute and
  • Office address proof,
  • A digital signature, and
  • Year of passing

Conditions

  • Form GST PCT-5 allows any registered person to give consent and authorise a GST practitioner by listing the authorised activities in which he intends to authorise the GST practitioner.
  • The registered person may, at any time, withdraw such authorisation in the prescribed form GST PCT-5.
  • Furthermore, the correctness of any particulars furnished in the return or other details filed by the GST practitioners shall continue to rest with the registered person on whose behalf such return and details are furnished.
  • Thereafter, the GST practitioner shall furnish a statement on the GST portal for a person who registers himself/ herself.
  • Also, the person who registers himself/ herself shall give a confirmation on every statement over an E-mail or SMS.
  • Furthermore, a registered person should ensure the facts mentioned in the return are true and correct before signature.
  • All the statements made by GST practitioner shall be prepared with due diligence
  • In addition, he shall affix his digital signature on the statements prepared by him or electronically verify using his credentials.
  • It is relevant to state that if found guilty of conduct, his enrolment will be liable to be cancelled.
  • Hence, a show cause notice would be issued to him in the form GST PCT-3.

Conclusion

You can get comprehensive assistance on GST Registration and GST Return Filing. You can also use our GST software for doing end-to-end GST compliance.