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.
Following are the people who can become a GST practitioner as prescribed under the CGST Act:
Once a person is registered as a GST practitioner, he has the following roles and responsibilities under the GST regime:
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.
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
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.
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.
|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
|Any other Certificate or
record from Govt
|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|
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
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’.
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’
Step 7 – Afterwards a Transaction Referrence Numbar (TRN) will be generated, click on proceed
Step 8 – 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’
Step 10 – 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:
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.