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.

A 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 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

PROVISIONS OF THE LAW:

The provisions governing the Goods & Service Tax Practitioner are containing in section 48 of the CGST Act. Corresponding Rules are contained in Rule 24 & Rule 25 of the Return Rules as approved by the GST Council.

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 and inward supplies;
  • 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;

Further, no person shall be eligible to attend before any authority, as a goods and services tax practitioner, in connection with any proceedings under the Act on behalf of any registered person or un-registered person unless his name has been entered in the list maintained in Form GST PCT-5.

He shall produce before the authority a copy of the authorization given by the taxable person in Form No. GST PCT – 6.

WHAT ARE THE QUALIFICATIONS & DISQUALIFICATIONS FOR BEING A GSTP ?

A. Qualifications:

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 not less than 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 of Chartered Accountants of 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

(B). Disqualifications:

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.

PROCEDURE & FORMS FOR GSTP

(A) Procedures

The entire procedural aspect of GST Practitioner is depicted in the below flow charts for a holistic view:

Process of Enrollment

(B) Forms:

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 Notice seeking additional information on application for enrollment or show cause notice issued to GST practitioner for misconduct.
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 List of enrolled GST practitioners maintained on the Common portal
Form GST PCT-6 Authorization of a GST practitioner by a taxable person on the Common Portal, along with details of tasks assigned.
Form GST PCT-7 Withdrawal of authorization of a GST practitioner by a taxable person.

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30 responses to “GST Practitioner – All you need to Know”

  1. S.dubey says:

    Sir , I have applied for GST PCT on the portal & also received ARN….what process should I follow next ??

  2. 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

  3. 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?

    • AShraf Ali says:

      As per the GST Portal minimum 15 days and regarding maximum there is no limit. You may call at 0124888999 or write to gst help for any clarification for delay.

      Thank You
      Ashraf Ali

  4. dhananjaya agrawal says:

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

  5. Raghavendra B says:

    Sir, What fees can be expected from each client under GST ?? Please advice

  6. 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.

    • AShraf Ali says:

      Dear Gunasekaran,

      As per your stated qualification you are not eligible. read the criteria mentioned above.

      Regards,
      Ashraf ali

  7. 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…

  8. 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.

  9. 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

  10. 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

  11. 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.

  12. 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 ?

  13. 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

  14. SANTAN SHARAN says:

    I want to enroll as GST practitioner, kindly guide its process

  15. 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.

  16. suresh babu says:

    CA s no need to register as GST Practioners others required to register

  17. 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.

  18. Raju says:

    I also registered under GST Practitioner but it is showing as Pending for Validation.

  19. Shivaprakash says:

    I am practicer of stp(sales tax practicer) since year of 2000. I should apply for Gst practicer application

    • K V RAO says:

      To file Returns etc GST Registration as Practitioner is compulsory irrespective of the professional qualification.

  20. SSIVARAM says:

    I am a CA (Intermediate) can i enroll for GST Practioner ?

  21. 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

  22. Hemanshu Rohitkumar Bakshi says:

    You should go to the portal and upload your details with supporting.
    Please find below required link
    https://www.gst.gov.in/

  23. 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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