A GST Practitioner is an authorized tax professional with the right to execute some GST related actions on behalf of the registered taxpayers. As GST compliance becomes more complex, there is a chance that businesses will consider the assistance of experts; thus, GST Practitioner Registration can be a very lucrative line of work. Those who are qualified may enrol as GST Practitioners on the Goods and Services Tax Network (GSTN) portal and provide their services on the GST portal. This blog offers a comprehensive step-by-step guide on how to become a GST Practitioner in India, covering eligibility, benefits, and other essential details.
Who is a GST Practitioner?
A GST Practitioner (GSTP) is an entity authorized by the government to assist taxpayers with matters related to GST, including filing GST returns, making payments, responding to notices, and applying for amendments to their registration. The practitioner will act as the taxpayer’s contact person with the GST authorities, ensuring that the necessary filing is completed in a timely manner.
Eligibility to Register as a GST Practitioner
You should be willing to meet some eligibility criteria laid out in Rule 83 of the CGST Rule, 2017, in order to become a GST Practitioner. The candidate has to be:
- An Indian citizen.
- In a good state of mind.
- No adjudication of insolvency has occurred.
- Has never been convicted by a court in respect of an offence which carries a prison term of more than two years.
- Retired government official with work experience in the Commercial Tax department with a minimum of two years’ experience.
- Graduate or postgraduate in Commerce, Law, banking, Business Administration or Business management.
- A valid certificate in Chartered Accountant, Cost Accountant or Company Secretary.
- Within two years of registration (if required), passed the GST Practitioner examination that was administered by the NACIN.
Services Offered by a GST Practitioner
A GST Practitioner is able to help taxpayers in:
- New GST registration/amendment application
- Completing GST monthly, quarterly and yearly returns filing
- Payment and issuing a challan making
- Application of refunds
- GST notices response
- Maintaining and putting in records as per the law.
- Delegating powers to represent tax bodies
- The practitioner is capable of filing returns, but the last decision of correctness is left to the taxpayer.
Process to Register as a GST Practitioner
- Step 1: Go to www.gst.gov.in
- Step 2: Enter the option of New Registration by clicking Register Now
- Step 3: You should choose a GST Practitioner from the drop-down list
- Step 4: Enter the incomplete information like name, PAN, email and mobile number
- Step 5: Confirm the OTPs received on your phone and inbox
- Step 6: A Temporary Reference Number (TRN) will then be issued after verification
- Step 7: Log in with your TRN number and complete Part B of the application with the required information, including submission of a photograph, qualification certificate, and address proof.
- Step 8: The application must be submitted either with a Digital Signature Certificate or EVC
When the verification by the GST officer is passed successfully, your application will be accepted and a GSTP ID will be submitted
Documents Required for GST Practitioner Application
- PAN card
- Educational qualification certificate
- Photograph
- Evidence of professional qualification (where a person has one)
- Address proof
- Aadhaar card copy
- Digital Signature Certificate (DSC)
GST Practitioner Examination
Suppose you are not a retired officer or a professional, such as a CA, CS, or CMA. In that case, you will need to pass the GST Practitioner Exam offered at the National Academy of Customs, Indirect Taxes, and Narcotics (NACIN) within two years of registering. It is a computer-based examination which contains objective-type questions on GST laws, procedure, and rules.
Advantages of a GST Practitioner
- Expanding career opportunities for tax professionals
- A qualified GST expert status Recognition as a qualified GST expert status
- The ability to work on own or through consulting companies
- The rising demand is resulting in the mandatory GST compliance of businesses
- National scope process online
- The prospect of creating a sustained relationship with clients
- The extra revenue of the professionals such as CAs and lawyers
Conclusion
The wise thing a professional can do is to register as a GST Practitioner in order to expand his or her career in the tax field. As companies strive to obtain professional assistance with their GST compliance, the need for a certified practitioner becomes increasingly applicable. Online registration is easy and the range of services is broad, offering a variety of work. Naturally, as a graduate or an experienced professional in the field of finance, being a GST Practitioner means having the opportunity to enter a worthwhile and viable career.
