With the introduction of Goods and Service Tax in India, crores of taxable persons have registered under GST and are now required to comply with various GST compliances. In order to make the compliance easy for businesses registered under GST, the Government has taken various initiatives such as GST Facilitation Centres and GST Practitioners. In this write-up, we will discuss everything about GST Practitioner and the procedure for becoming a GST practitioner.

1. Who can be a GST Practitioner?

Following are the people who can become a GST practitioner as prescribed under the CGST Act:

  • A TRP (Tax Return Preparer) or a Sales Tax Practitioner registered for a period of 5 years or more
  • A retired officer of the CBEC or Commercial Tax Department of any State Government (with a minimum 2 years experience of working in a post of Group-B (or higher) gazetted officer)
  • A graduate or a post-graduate in Law, Commerce, Banking or Business Management or Business Administration from any Indian University or a recognized Foreign University
  • A qualified CA (Chartered Accountant), CMA (Cost & Management Accountant) or a CS (Company Secretary)

2. Roles and Responsibilities of a GST Practitioner

Once a person is registered as a GST practitioner, he has the following roles and responsibilities under the GST regime:

  • Filing GSTR-1 and GSTR-2 with the details of outward and inward supplies
  • Filing of GST monthly, quarterly or annual returns on behalf of his clients
  • Representing the clients before GST authorities
  • Filing refund claims, upon confirmation from clients
  • Making deposits for credit in the electronic ledger
  • Filing applications in case of any for changes (amendment) or cancellation the registration

3. GST Practitioner Exam Date

The National Academy of Customs, Indirect Taxes and Narcotics (NACIN) has been authorized for conducting the examination for the enrollment of GST Practitioners (GSTP), vide Notification No. 24/2018-Central Tax dated 28.5.2018

As per the Ministry of Finance, a person can be enrolled as GST Practitioner only after passing the examination. A person seeking registration as a GST Practitioner have to clear the GST Practitioner examination before the 31st of December.

4. Conditions for becoming a GST practitioner

1. The applicant must be an Indian Citizen

2. The applicant should be a person of sound mind

3. The applicant should be not be adjudged as an insolvent

4. The applicant should be not be convicted by a court for an offence with imprisonment of a period exceeding 2 years

5. Validity of GST Practitioner License

The GST practitioner license would be valid until it’s cancelled by the relevant authority.

A person seeking for GST practitioner license through tax return preparer or the sales tax practitioner route are required to pass the examination conducted by the GST Authority within one year from the implementation of GST.

6. Documents required for registration as a GST practitioner

  • Enrolment type (Central or State application),
  • Bar Council Membership Proof – For Advocates
  • Date of enrolment,
  • Photograph(jPEG-100kb),
  • date of enrolment,
  • Valid e-mail id,
  • Valid Phone number,
  • Membership number and valid up to
  • Name of university/institute and
  • Office address proof,
  • A digital signature, and
  • Year of passing
  • Qualification proof: Certificate of Practice – For Chartered Accountant, Company Secretary, Cost and Management Accountant, Bar Council Membership Proof – For Advocates

7. Difference between taxpayer and GST practitioner

A taxpayer is a person registered under GST law for the purpose of filing returns, payment of tax, availing input tax credit and other compliances. Such a person is defined as a ‘taxable person’ under GST law.

On the contrary, a GST practitioner is a person registered as a GST professional under GST Law. A taxpayer may authorise a GST practitioner to furnish monthly/quarterly/ annual returns and information, on his behalf, to the government. The manner of approval of GST practitioners, the manner of removal,  eligibility and qualification, roles and responsibilities and other conditions relevant for the functioning of a GST Practitioner have been prescribed in Rule 24 and 25 of the Return Rules. A taxable person can add a GST Practitioner to his GST Portal, to allow such a person to make compliance under GST on his behalf.

8. Documents required for Enrolment of a GST Practitioner

Purpose Acceptable Documents Max Size for Upload
Photo of Applicant in JPG Format Photo 100 KB
Proof of Professional Address in JPG/PDF format (Any One) Any other certificate /
document issued by
Government
120 KB
Any other Certificate or
record from Govt
department
100 KB
Consent Lever 100 KB
Electricity Bill 100 KB
Legal ownership document 1 MB
Municipal Khata Copy 100 KB
Property Tax Receipt 100 KB
Rent/ Lease agreement 2 MB
Rent receipt with NOC (In case of no / expired agreement) 1 MB
Proof of qualifying degree in JPG/PDF format Degree 100 KB
Proof of designation of post held at time of retirement in JPG/PDF format (Applicable  for Retired Govt Officials only) Pension Certificate used by AG Office or LPG 1 MB

9. GST Practitioner Registration Process

Step 1 – Log on to the official website at https://www.gst.gov.in

Step 2 –  Select Services – Registration.  Move your cursor on ‘New Registration’ and click

Good and services

It will redirect you to a new webpage

Step-3 Click on New Registration

Step-4 In the dropdown list select GST Practitioner

Step-5 Select and enter your State, District, Name, PAN, Email Address and Mobile Number.  Click on ‘Proceed’.

Proceed

Once the validation is complete, it will take you to the OTP verification page

Step 6 – Enter One Time Passwords (OTPs) received on mobile number and e-mail. Click on ‘Proceed’

Enter One Time Passwords (OTPs) received on mobile number and e-mail

Step 7 – Afterwards a Transaction Referrence Numbar (TRN) will be generated, click on proceed

Afterwards a Transaction Referrence Numbar (TRN) will be generated, click on proceed

Step 8 – Enter the TRN and Captcha Code. Click on ‘Proceed’

Enter the TRN and Captcha Code. Click on Proceed

Step 9 – Now enter the One Time Password (OTP) received on the mobile number and click on ‘Proceed’

Now enter the One Time Password (OTP) received on the mobile number and click on Proceed

Step 10 – Enter the required details and upload required documents in .pdf and .jpeg format. Click on ‘Submit’ on the Verification page

Enter the required details and upload required documents in .pdf and .jpeg format. Click on Submit on the Verification page

2 ways in which the application can be submitted:

  • EVC and E-signature – Two OTPs will be send, one to the mobile and one to the email address, both of the OTPs must be entered correctly and then submit the application.
  • DSC – In this option, the applicant can submit the application using the DSC token. Note: the emSigner (from eMudra) must be installed on the computer and the DSC is registered on the website.

On the completion, a success message will be displayed on the screen and an acknowledgement email will be sent to the registered mail id within 15 days.

Author Bio

Qualification: CA in Job / Business
Company: Taxguru Consultancy / Taxguru Edu
Location: Mumbai, Maharashtra, India
Member Since: 27 Feb 2017 | Total Posts: 896
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30 Comments

  1. KULDIP says:

    I AM KULDIP VITHTHALBHAI GABANI.
    I APPLIED FOR GSTP IN FORM GST PCT-01 ON 02/10/2018.
    TRN IS 241800192170TRN.
    ARN IS AA241018001068R.
    APPICATION IS YET PENDING WITH STATE GST INSPECTOR.
    WHAT TO DO NEXT AS NO RESPONSE FROM GSTN ??

  2. prabha peshori says:

    SIR , While applying i had not enclosed my STP CIRTIFICATE only educational cirtificates has been attached . I AM SALES TAX PRACTIONER SINCE LAST 15 YEARS AND as required iam not suppose to give exam how can i change these information whether exam is applicable to me

  3. Mohamed Suroor says:

    Dear Sir,
    I am a post graduate in commerce and I applied in GST.gov and I got GST practitioner Enrollment number with a certificate, is it compulsory to clear the examination.

  4. R C Sharma says:

    Sir
    Thank your much for providing all of us key information on GST.
    Sir , I need specific information about GSTP examination which is going to be held on 31st Oct 2018. Concerned authority is conducting examination of those GSTP’s who are already registered with authority with cut of f date 15-09-2018 of regn. If a new person applies for registration after cut off date (a) Will he/she be registered? (b) Can he/she directly apply for examination (actually Notice for registration for examination does not speak so neither there is any such clarification (c) If there is no notice for fresh entrants will they be given registration initially and then appear and qualify test conducted by authority later on. will it not give rise to class of practitioners provisional practitioners and recognised practitioners? Please help.

  5. Prabhat says:

    HELLO !
    I am Prabhat From Uttrakhand . I have passed my graduation degree 2017 year and One Year experience in a CA Firm . Here is my Question what can I elegible for GST practitioner . Can i Sit in the exam of GST Practitioner .
    Please revert Back your Suggestion is important for me .

  6. SURESH KUMAR says:

    SIR MAIN PICHHLE PANCH SAAL SE ADVOCATE OFFICE ME EXTING LAW ME WORK KAR RAHA HU OR AB GST ME. MAINE BA KI HAI.KYA MAIN GST PRACTITIONER ME REGESTRITATION KAR SAKTA HU

  7. RAMESH SATHE says:

    more than 20 years practice done in various act such m.vat and cst act and income tax act this practitioner apply for gst exam or exempt
    please explain

  8. RAMACHANDRAN says:

    Hi Sandeep,
    I already registered as a GST Practitioner and got the GSTIN Number allotted as per PCT-02.

    I understand I need to complete the examination conducted by NACIN before 31-Dec-2018 to keep my registration continued.

    Below is the extract from your post:
    —As per the Ministry of Finance, a person can be enrolled as GST Practitioner only after passing the examination. A person seeking registration as a GST Practitioner have to clear the GST Practitioner examination before the 31st of December.—- Is this applicable only for those who are desirous of registering as GSTP.

    Thanks in advance for your clarification.

    Kind Regards
    Ramachandran

  9. vaibhav kanase says:

    hi i am vaibhav i have already register for gst ptc, but my registration status showing me pending for clarification (actually my name & my fathers name are same by system default ) so my registration pending. what i do ?

  10. JONNALAGADDA SIVA PRASAD says:

    My name is JONNALAGADDA SIVA PRASAD.
    In my PAN Card mentioned my name as JONNALAGADDA SIVA PRASAD but in my Aadhaar card my name is mentioned as JONNALAGADDA SIVAPRASAD. So I cannot registered as a GST practitioner in GST portal. Kindly solve my problem

  11. Ataur Rehman Ansari says:

    I am a commerce graduate having Sales tax Practitioner Registration since 2003. whether I have to pass exam for GST practitioner or I am eligible for GST Practitioner. I am a registered GST Practitioner.

  12. LAKSHMI MANOHAR CH,(CA Final) says:

    Hello Sir, i have Regd as GSTP on common portal in Jan 2018. Now i have shifted my Office to new premises. How to update new adddress in my Registration? I could not find any path to do so in my login. Could you please help me in this issue? Thank you.

  13. Srihari Rao says:

    Dear Mr. Sandeep, very nice article. Is there any information on the date of examination. I have previously applied for GST Practitioner certificate online but the officers have rejected my application twice without assigning any reason.

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