GST Practitioner: GST (Goods and Services Tax) law is the new indirect tax law in India that is levied on most goods and services that are consumed by consumers. GST is a unified taxation system employed throughout a country. In India, there are two components to GST, the State GST and the Central GST. A GSTP or GST practitioner is the person authorised by the State or Central Governments to help the people who pay tax in GST compliance. A person who is registered to pay his tax has to authorise a GSTP in their GST portal to allow the practitioner to work on their behalf. Although this work can be performed by any person but with the help of GSTP, the following work can be done without any error. Any discrepancies arising related to the correctness of the information fall on the person even though a GST practitioner has been appointed. The person remains completely liable for all purposes.
GST Practitioner Eligibility
To become a GST Practitioner, one should
- one should be an Indian citizen,
- They should be a person of sound mind.
- They should not be adjudged as insolvent and
- Condemned by a competent court.
- The candidate should also pass any of the following examinations, such as the Institute of Chartered Accountants and Cost Accountants examination or the Institute of Company Secretaries examination.
Moreover, the candidate should also satisfy any of the following conditions –
- Should have bachelors or postgraduate degree.
- A degree examination of Foreign University approved by any Indian University.
- Any other examination announced by the Government.
- He/She can be a retiree above the rank of Group-B gazetted officer who has worked for at least two years in the department of tax in state government or the department of revenue, central board of excise and customs GOI.
- He has been recruited as a sales tax practitioner or tax return preparer under the present law for less than five years.
GST Practitioner Functions
On behalf of the Taxpayers, the GST Practitioners are allowed to do the following activities given below,
- Apply for fresh registration on behalf of the taxpayers
- File request for correction or withdrawal of registration
- Provide monthly, quarterly, and yearly GST returns such as GSTR – 1, GSTR – 9, etc.
- File refund claims or pays taxes, interest, penalty, fees or any other amount on behalf of the registered persons.
- Appear as a licensed diplomat before any officer of department, appellate authority or tribunal
- Generate challan and deposit cash into the electronic cash ledger
- Viewing GST announcements
Steps To Become A GSTP
The process of becoming a practitioner is relatively simple. Here are some of the essential steps to become a certified GST Practitioner-
- The person has to make an application in GST PCT-01 electronically.
- After enquiring as required, the authorised Officer registers the applicant as GSTP by issuing the GST PCT-02 form certificate. Likewise, the official body shall decline the application if the candidate is not qualified to become a GST Practitioner.
- The certificate remains valid until it is withdrawn.
- The candidate registered as a GST Practitioner must pass an exam administered by the National Academy of Customs, Indirect Taxes and Narcotics (NACIN).
Steps for Registering As A GSTP
- Step-1: Go to the website of www.gst.gov.in and click on New Registration
- Step-2: On the New Registration page, click the “I Am” option and then choose GST Practitioner from the dropdown list. Enter name, e-mail address, PAN, contact number, and Captcha code and click on continue.
- Step-3: Enter the OTP received on e-mail and contact number. Click on continue.
- Step-4: A TRN (Temporary Reference Number) will be generated; enter TRN and Captcha.
- Step-5: Enter the new OTP received on the registered mobile no.
- Step-6: Register all details and upload the required documents.
- Step-7: Verify the name, place and date and click on ‘Submit with EVC’ on the Verifying page.
GST Practitioner Exam
GST Practitioner Exam is a Multiple-choice question (MCQ) test that is being conducted in an online mode. NACIN declares the GSTP exam results within one month from the date of the exam. The exam is held twice a year.
- Applicants must log in to “https://nacin.onlineregistrationform.org/NACIN/” to register for the GSTP exam.
- Once the registration portal is opened, he/she needs to provide the GST registration number and PAN details, and the screen will display the application.
- After the form filling session, the candidate has to choose any of the 3 test centres and a copy of passport size photo and signature.
- After the submission of the application form, a payment of Rs. 500 should be paid through the online process. The passing criteria are 50% for an eligible person.
- The person registered as a GST Practitioner is expected to pass this exam within two years of the admission date.
FAQ’s on GST Practitioner
What are the two ways a GSTP application can be submitted?
The two ways a GSTP application can be submitted by using the DSC token or EVC and e-signature. While submitting the form by DSC token, the emSigner from eMudra should be installed on the laptop. While submitting through EVC and e-signature, the candidate receives 2 OTPs on its e-mail id and registered phone number, and after entering the OTP, candidates can submit the application.
Who is responsible for correcting the details of the provided forms?
The responsibility for correcting any details provided in the return or other details filed by the GSTP shall stay with the registered person on whose account such details are provided. If the registered person fails to respond to the confirmation request, then it will be treated as deemed confirmation.
Can we save their registration application?
One can save their Registration Application up to 15 days from the day the TRN is generated.