Who is a GST Practitioner | How to Register as a GST Practitioner

Who is a GST Practitioner | How to Register as a GST Practitioner 1. Who is a GST Practitioner G ST Practitioner is a tax professional who c

CA Deepak Gupta

Jul 23, 2018

Last update on Jul 23, 2018

Who is a GST Practitioner | How to Register as a GST Practitioner

1. Who is a GST Practitioner

GST Practitioner is a tax professional who can prepare returns and perform other activities on the basis of the information furnished to him by a taxable person. (However, the legal responsibility of such filings remains with the Taxpayer.) For this purpose, GST Practitioners (GSTP) are required to be enrolled with Centre or State Authority. CA/ CS/ CMA holding Certificate of Practice (COP), Advocates, Retired Government Officials, and Graduates are eligible to apply for registration. In addition, GSTPs can be appointed Authorized Representatives who can act on the behalf of the taxpayers and represent them before tax authorities.

2. Can I file Returns for my client if I am not registered

It is recommended that you register as a GST Practitioner at the GST Portal to file Returns for your client.

3. Are there any preconditions before I can enroll on the GST Portal as a GST Practitioner

A GST Practitioner must fulfill following conditions he/she can enroll on the GST Portal: 1. Applicant must have a valid PAN Card 2. Applicant must have a valid mobile number 3. Applicant must have a valid e-mail ID 4. Applicant must have a Professional address 5. Applicant must have the prescribed documents and information on all mandatory fields as required for Enrolment 6. Applicant must fulfill the eligibility criteria of GST Practitioner.

4. What are the eligibility criteria an applicant must fulfill for becoming a GST Practitioner/enrolling on the GST Portal as a GST Practitioner

Chartered Accountant holding COP
Company Secretary holding COP
Cost and Management Accountant holding COP
Advocate
Graduate or Postgraduate degree in Commerce
Graduate or Postgraduate degree in Banking
Graduate or Postgraduate degree in Business Administration
Graduate or Postgraduate degree in Business Management
Degree examination of any recognized Foreign University
Retired Government Officials
Sales Tax Practitioner under existing law
Tax Return Preparer under existing law

5. I started to fill the Registration Application for GST Practitioner but was not able to complete it. Can I save my Registration Application

Yes, you can save your Registration Application up to 15 days from the day your TRN was generated upon successful submission of PART- A of the Registration Application.

6. What do I do after submitting my Registration Application

The Registration Application submitted by you will be processed by Tax Officer. Once your Registration Application is approved by the concerned Tax Official, your GSTP ID will be generated by the system along with a temporary password for first-time login and the same will be communicated to your registered e-mail address. ARN status will also be changed to Approved. Enrolment Certificate will be available at the Dashboard of the GSTP for view, print and download. In case of rejection, Rejection Order will get generated and communicated to you. ARN status will be changed to Rejected. Intimation of Rejection will be sent to the applicant who filed the application for the enrolment of GSTP via email and SMS on his registered email address and mobile number respectively. Rejection Order will be available at the Dashboard of the GSTP for view, print and download

7. Do I need to register separately in each State and Union Territory

Single Enrolment shall be sufficient for practicing on all India basis. No separate registrations are required for other States or Centre. However, you are free to apply for another registration in other state if you have a Professional Address in that state. You May Also Like: Major decisions by the GST Council in 28th GST Council meeting

About Author

CA Deepak Gupta

Co Founder

CA Deepak Gupta,is Co-founder of Studycafe. He is Microsoft Office Specialist and Corporate Trainer of AI Tools, Microsoft Excel. He is Finance Influencer having more than 250K followers on Social Media. CA Deepak Gupta, is Having more than 14 plus years of experience, and he has Worked with best brands Like, Hero, Wipro, Ericsson before Starting Studycafe. He has Trained more than 20000 Persons in Microsoft Excel, PowerPoint, Power BI, Google Sheet, Google Forms and Other Tools.