prpri GST Practitioner – All you need to Know GST Practitioner – All you need to Know

CA Gagan Kedia

CA Gagan Kedia

GST support provided to clients at this critical moment is undoubtedly most venerated job. It is an indispensable and certainly value addition to the clients. Followed by fear and worries due to lack of knowledge about GST, its implementation seems to be a nightmare haunting everyone especially on MSME business.

GST practitioner (“or GSTP”)  in the current scenario can be a boon to the society for providing all sorts of assistance as required by public at large thereby being authorized to work on their behalf without being burdened with any responsibility of the particulars furnished by him, since the responsibility for correctness of any particulars furnished in the return or other details filed by the GST Practitioner (GSTP)  shall continue to rest with the registered person on whose behalf such return and details are furnished.

What shall we see in this article:

GSTP

1. Provisions of the Law related to Goods & Service Tax Practitioner

The provisions governing the Goods & Service Tax Practitioner are containing in section 48 of the CGST Act and rule 24 and 25 of the return rules.

2. Why Is GSTP Registration Necessary

GST practitioner is a person who has been  approved by Government  and  authorized by the taxpayer to perform any of the following activities on behalf of the assessee:

  • Furnish the details of outward supplies (Form GSTR 1) and inward supplies (Form GSTR 2);
  • File monthly or quarterly return, and annual or final return;
  • Make deposit for credit into the electronic cash ledger;
  • Apply for claim of refund;
  • File an application for amendment or cancellation of a registration;
  • Can appear as an authorized representative.

The registered person is required to give consent and authorize the GSTP in FORM GSTR-5. The registered person is required to list the authorized activities in Part A of FORM GSTR-5 and GSTP will have to accept the authorization in Part B of FORM GSTR-5.

3. What Are The Qualifications & Disqualifications For Being A GST Practitioner (GSTP)?

A. Qualifications For Being A GST Practitioner (GSTP):

Any person can become a GST practitioner if he/she satisfies following basic eligibility criteria as well as educational or work experience criteria:

1. Basic Eligibility Criteria:

A person who:-

  • is a Citizen of India;
  • is a person of sound mind;
  • is not adjudicated as insolvent;
  • has not been convicted by a competent court for an offence with imprisonment for a period exceeding two years.

2. Education or Work Experience Criteria

A person who satisfies any of the following conditions:

1. He Should be a retired officer of the Commercial Tax Department of any State Government or of the Central Board of Excise and Customs, having worked in a post not lower in rank than of a Group-B gazetted officer, for a period not less than two years, OR

2. He has passed a graduate or postgraduate degree or its equivalent examination, having a degree in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University established by any law for the time being in force, OR

3. He has passed a degree examination of any Foreign University recognized by any Indian University as equivalent to the degree examination mentioned above, OR

4. He has passed any other examination notified by the Government for this purpose, OR

5. He has passed any degree examination of an Indian University or of any Foreign University recognized by any Indian University as equivalent of the degree examination, and has also passed any of the following examinations- (a) final examination of the Institute ofChartered Accountantsof India OR (b) final examination of the Institute of Cost Accountants of India OR (c) final examination of the Institute of Company Secretaries of India.

6. He has been enrolled as a sales tax practitioner or tax return preparer under the erstwhile law for a period of not less than 5 years.

(B). Disqualifications For Being A GST Practitioner (GSTP):

If any goods and services tax practitioner is found guilty of misconduct in connection with any proceedings under the Act, the authorized officer may, by order, in FORM GST PCT – 3 direct that he shall henceforth be disqualified under section 48, after giving him a notice to show cause in FORM GST PCT – 4 against such disqualification and after giving him a reasonable opportunity of being heard.

Such person can file appeal to the Commissioner against such order for within 30 days.

4. Procedure & Forms For GST Practitioner (GSTP)

(A) Procedures For registration as GST Practitioner (GSTP)

Following are the steps to be followed for GSTP registration –

1. Visit https://www.gst.gov.in;

2. Navigate Services > Registration > New Registration;

3. Select GST Practitioner from the drop down list;

4. Enter state, district, Name, PAN, E-mail and mobile no.;

5. Enter OTP received on e-mail and mobile no.;

6. Transaction Reference Number (TRN) would be generated;

7. Enter the generated TRP and captcha code;

8. Enter OTP received on mobile no.;

9. Enter the appropriate details and upload the required documents;

10. Submit the application using EVC or DSC.

(B) Forms For registration as GST Practitioner (GSTP)

A summary of all the forms, relevant for GST Practitioners are give below:

Form No. Purpose
Form GST PCT-1 Application for enrollment as a GST practitioner
Form GST PCT-2 Certificate of enrollment as a GST practitioner, issued by an authorized officer
Form GST PCT-3 Show cause notice for disqualification
Form GST PCT-4 Order of rejection of application for enrollment or disqualification of a GST practitioner found guilty of misconduct
Form GST PCT -5 Authorization / withdrawal of authorization of Goods and Service Tax Practitioner

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Check New GST Rate List 2017 here

(Republished With Amendments)

More Under Goods and Services Tax

49 Comments

  1. SURESH KUMAR LOWANSHI says:

    sir I am getting enrollment certificate in form of GSTP -02 as ground of sales tax practitioner more than 5 year and commerce degree with M Com . Now i want to know that in the matter of sales tax practitioner is compulsory for gst exam clearing by tax practitioner within 2 year.

  2. CHITRANG ATULKUMAR SHAH says:

    Sir,
    I got GSTP certificate. Now, I have two basic questions;
    1. Do I have to charge GST separately from my client?
    2. Do I have to file GST returns?
    Please guide me on above and oblige.

  3. Vishnu Singh says:

    Sir I am postgraduate with commerce also MBA in finance. Having more then 6 years if experience.
    I m eligible for gstp if yes then can I continue this with my current job. Also what is the returns procedure for gstp.

  4. KALPANA says:

    Sir, i am doing job since last 20 years in account field as a accountant. i am passed b.com graduation from gujarat university. i do not complete my MBA [FINANCE] due to some health problem from ICFAI UNIVERSITY – HYDERABAD. BUT I AM TAKING GST TRAINING FROM YOU TUBE LAST 15 MONTHS. I HAVE A KNOWLEDGE ABOUT GSTR-1,2 &3 WITH E-WAY BILL. CAN I REGISTER AS A GST PRACTIONER. PLEASE REPLY

  5. Sanjeev Kumar Goyal says:

    sir I have Done MBA from shivaji university Kolhapur, I have account experience in my own business approx 17 years, sir I am qualified For gst practitioner or not

  6. BHARAT says:

    I have applied for GST Practitioner , from GST department I have received notice for clarification on reasons: 1 Applicant Details – Others – . what it means? . Please reply as soon as possible.

  7. Surajit Barik says:

    whether a teacher likely to be a part time GST practitioner if other requirement such as PGT commerce degree and law are fulfilled ? Please reply
    Surajit Barik

  8. Himadri says:

    I enroll as GST practitioner but till date not approved. How much time it will take to get the confirmation? Any approved GST practitioner here?

  9. dhananjaya agrawal says:

    my application as gst practitioner is pending for validation, now how to velidate it? no link to edit it is there

  10. S.GUNASEKARAN says:

    Dear sir/madam,
    I have tried to apply for GSTP. I get a TRN number also. After that further proceedings shows that , eligibility criteria shows some of Degree qualification. As per the criteria , my degree was not shown in the list. I have completed my B.C.A. degree in Bharathiyar University on 2010. I am working as an accountant for past 5 years and still am working. I really want to become a GSTP. What can I do? any other qualification is accepted regarding qualification on the field. Kindly guide me..
    Thanks in advance for your valuable reply.

  11. GUNASEKARAN says:

    Sir.. I tried to apply GSTP online.. I received TRN number also. But qualification list.. My graduate is not apt for this.. Am am B.C.A degree holder on regular basis.. And I have an experience in accounting field 5 years… Still am continuing as an accountant… I really want to become a GSTP… Any possible ? kindly guide me.. Thanks for your support in advance…

  12. C k kapoor says:

    GSTP wil have to pay GST for Providing Services on monthly basis. 20 lakhs basic limit will not available if registered.

  13. ADV NILESH RAJGURU says:

    Advocates who are practising in the field of taxation having Certificate of Practice from Bar Council can also apply for GST Practitioner please guide suitably in this regard

  14. pawan kumar agarwal says:

    I want to enroll my self as a GST practitioner,what should I do and whether enrollment of an advocate as a GST practitioner can be done on hard copy basis also.P K Agarwal Advocate

  15. S.A. says:

    Sir I am a sales tax practicenor under state vat act since last 12 year but I have no graduation degree.can I can i apply as a GST PRACTITIONER.

  16. SANJEEV TALWAR says:

    I am an Accountant & working as Accounts Manager in a Pvt Ltd Co. I have done my Graduation from SMRL College of Commerce,Jammu & also having three years service completion certificate as Article, having more than 20 years of experience in the field of accounts. can i apply for GSTP ?

  17. RAJKUMAR.K says:

    dear sir, i am tried for GST practioner registration, it shows, PAN OR LEGAL NAME IS NOT MATCHING WITH CBDT. PLEASE SUBMIT PAN & LEGAL NAME AFTER VALIDATING WITH CBDT DATABASE.

    KINDLY REPLY

  18. VINOD KUMAR GUPTA says:

    I am not against voluntary registration but it would be better instead of voluntary registration of a practitioner the Govt. should asked to pass in a examination of those persons who wants get himself to do practice of GST. So that knowledgeable professionals would be in the field.

  19. Sai says:

    I am working in one company but want to do practice as well (part-time) so can i take GSTP or it is not good to take as i am doing full time job.

  20. Hemanshu Rohitkumar Bakshi says:

    Gagan Sir,
    I have already applied for GST Practioner Registration. However, still I did not get any query or Registration approval.

    Just want to know how much time it will take to get the confirmation?
    Thanks

  21. A. Kameswara Rao says:

    I want to enroll as GST practitioner. What is the authority to whom I shall apply for the same. Is there any website or portal for doing the same. I am practising advocate at Hyderabad

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