GST Practitioner is a tax professional who has been approved by Government and authorized by the taxpayer to perform other activities on the basis of the information on behalf of the assessee.
Furnish the details of outward supplies under section 37 whereas for the inward supplies under section 38; File monthly and quarterly under section 39, and annual and final return under section 44.
Eligibility Criteria for GST Practitioners
Any person who is a citizen of India having the necessary qualifications should be of sound mind or should not be adjudged insolvent. To be qualified as a GST registration practitioner, the person must be:
- A retired officer of the Commercial Tax Department of any State Government or of the CBEC, who has worked in a post of Group-B (or higher) gazetted officer for a period of not less than two years.
- A Tax Return Preparer or a Sales Tax Practitioner registered for a period of not less than five years
- A graduate or postgraduate 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
Process of Registering as a GST Practitioner
Step 1 – Browse the official GST website
Step 2 – Select Services – Registration and then Click on ‘New Registration’
Step 3 – It will take you to the ‘New Registration’ page for start the process of GST Registration.
- In the ‘I am a’ drop-down menu, select GST Practitioner after that Select the State and District from the drop-down.
- Enter Name, PAN, Email Address and Mobile Number
- Enter the captcha code
- At last, Click on the ‘Proceed’ Button
- After validation, you will be redirected to the OTP verification page
Step 4 – Enter the 2 different OTP received by email and mobile number. Click on the ‘Proceed’ Button.
Step 5 – This will generate a TRN, and click on the ‘Proceed’ button.
Step 6 – Now enter TRN and Captcha and then Click on the ‘Proceed’ Button.
Step 7 – Enter the OTP received on the registered mobile number
Step 8 – Enter all the details required by this part and upload documents in .pdf and .jpeg format. Click on ‘Submit’ on the Verification page
