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GST Practitioner – All you need to Know

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.

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 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:

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

cagkedia@gmail.com | +91 98306 82188

Check New GST Rate List 2017 here

(Republished With Amendments)

View Comments (43)

  • Sir,
    I have enrolled in GSTPs & issued PCT-02 by Authority. hence, I require to sit exam of NACIN.

  • Sir,
    I have enrolled in GSTPs & issued PCT-02 by Authority. hence, I require to sit exam of NACIN.

  • I have GSTP Certificate, I received GSTP User ID And Password in the month of OCTOBER 2018, I Required to GSTP Exam Or Not?

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