“Success is where preparation and opportunity meet” – Bobby Unser

So going by the above quote we have opportunity coming in the form of GST and I know you all are well prepared for GST. GST Also brings a concept of GST Practitioner for those who intend to appear before the GST Authority for any matter. The following article discusses the eligibility criteria, relevant forms, procedure etc. for GST Practitioner

ELIGIBILITY CRITERIA TO APPLY FOR GST PRACTITIONER

Following are the eligibility criteria to apply for GST Practitioner:

a.     i. The person is a citizen of India.

ii. The person is of a sound mind.

iii. The person is not adjudicated as insolvent.

iv. The person has not been convicted by a competent court for an offence with imprisonment not less than two years

And satisfies any of the following conditions,

b. He is retired officer of Group-B Gazetted officer of any state VAT Department or CBEC or department of Revenue, or

c. A Graduate or Post graduate of commerce, Law, Banking, Business administration, Business Management from any Indian University established by law.

d. Person who has cleared any degree (as mentioned in “c”) examination of foreign university as recongnized by Indian university

e. Chartered Accountant Or Cost and Management Accountant Or Company Secretary

♦ Procedure to get Registered as GST Practitioner

Step : 1 – Make application in GST PCT-1

Step : 2 – Authorized officer shall after making enquiry about the eligibility, issue the certificate in GST PCT – 2

Online list of GST Practitioner

A list of goods and services tax practitioner enrolled shall be maintained on the Common Portal in FORM GST PCT -5

Online Authority by Registered person

Any registered person may, at his option, authorize a goods and services tax practitioner on the Common Portal in FORM GST PCT -6 or, at any time, withdraw such authorization in FORM GST PCT -7 and the goods and services tax practitioner so authorized shall be allowed to undertake such tasks as indicated in FORM GST PCT -6 during the period of authorization.

Statement furnished by the Tax Practitioner

Where a statement required to be furnished by a registered person has been furnished by the goods and services tax practitioner authorized by him, a confirmation shall be sought from the registered person over email or SMS and the statement furnished by the goods and services tax practitioner shall be made available to the registered person.

Activities on behalf of registered person

A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorised by the registered person to:

(a) Furnish details of outward and inward supplies;

(b) Furnish monthly, quarterly, annual or final return;

(c) Make deposit for credit into the electronic cash ledger;

(d) File a claim for refund; and

(e) File an application for amendment or cancellation of registration.

Condition for appearance as GST Practitioner

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.

Found Guilty

If any goods and services tax practitioner is found guilty of misconduct in connection with any proceedings under the Act, the authorised 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.

Disclaimer: The above article is based on the understanding of the author of the revised rules published on 31st March 2017. Any Suggestion in this regard is highly appreciated. You can provide your suggestion on [email protected]/ 85300 89839.

What is caro 2016 applicability?

Click here to check New GST Rate Chart 2017

Author Bio

More Under Goods and Services Tax

46 Comments

  1. Mohammad Rais says:

    Dear Sir/Madam,
    I am a B.Sc. and working as a Accounatnt from last 11 years and doing GST work under an Advocate. Can I registered as GST practioner with GST portal

  2. K Ganesan says:

    I am a B.COM degrees holder.and I have 20 year experience in accounting and tax matter.[ vat, excise, service tax etc] I am apply for GST Practitioner.
    Display under the screen: PAN or Legal Name of Business do not match with PAN database. Please enter valid Name of business.
    Kindly advise me.
    Thanking you
    K. Ganesan

  3. V Ravikiran says:

    Sir, we purchase raw materials on 30-07-2017 but we received the goods on 05-08-2017 how can we show in GST R 2 returns but we are mentioned in this invoice details in GSTR – 3B

    please give me reply

    1. M E Govindegowda says:

      I have not completed the GST Practiotioners Enrollment Procedure and if enter the GST ARN Number it shows tecnical error ,Can I get registered in the Same ARN(291700104579TRN) or is there any chance to get new registation ,please reply to my email

  4. GOUTAM SEN GUPTA says:

    i am b.com pass & applied for gst practitioner vide trn191700095169trn on 15.07.17. submite with e signature. and it shoes validation error.i complain to helpdesk. please help me.

    1. GOUTAM SEN GUPTA says:

      i applied gst practitioner online on 15-07-2017 but unfotunately have clerical mistake in there. is it to be correcte by me or apply in next time

    2. PVV SATYANARAYANA says:

      I have received registered e-mail and registered phone that a notice dt. 22.1.18 has been issued by gst officer under gs practitioner and stated that reply to be filed before 31.1.2018. How to file reply to notice in gst online site.

  5. Hifzur Rehman says:

    How should i get register myself as gst practitioner as no details are available regarding where to fill the form ?
    Whether online or physically if online then what is the link?
    and what is last date of ragistration
    Please guide

  6. Hifzur Rehman says:

    How should i get register myself as GST practitioner as no details are available regarding where to fill the form ?
    Whether online or physically if online then what is the link?
    and what is last date for registration
    Please gudie
    thakyou

    1. SANDEEP says:

      not available when we clik on registration it is go to new registration of taxpayer and not GST pct1

      please help it is offline application or online application

  7. Mahabir Prasad Agarwal says:

    At present, I am an Income tax practitioner having a qualification of B/Com. LL.B. I also want to get myself registered as GST practitioner. What are the formalities ?

  8. SAMPAT TIWARI says:

    I AM GRADUATE (B.COM)
    HOW TO BE A GST PRACTITIONER.
    WHERE THE SAD FORM WILL BE SUBMITTED.
    EITHER IT WILL BE ONLINE OR OFFLINE.
    THERE IS MANY MORE QUESTION

  9. Bibhu Bhusan Maharaj says:

    I am completed B.Com in Banking & Insurance & PGDM in Finance, Am i eligible to take registration for the Practitioner.

    Kindly confirm us the last date of the registration.

  10. Keenjal says:

    How should i get register myself as gst practitioner as no details are available regarding where to fill the form ?
    Whether online or physically if online then what is the link?
    Please gudie

  11. SUBHASH VASHISTH says:

    I am retired Income tax officer. I have registered as Income tax practitioner (ITP). My qualification is M.Com, DTLP. Now i want to register for GST practitioner.

  12. Mayur Thakkar says:

    The very commonly asked question is about where to register.

    Please wait till GST is implemented. Entire procedure is online. you will be able to file GST PCT 1 online only.

  13. komal says:

    Where to fill application for gst practitioner course.
    Whether online or manually to respective officer.
    No information available.
    Kindly guide if have any information.

    1. jagannath gharge says:

      Please let me know how can I get myself registered for GST Practitioner. – and How we enroll for GST on Site?

  14. CA. K.K.CHADHA says:

    For registration as a practitioner in GST. forms not available GST PCT-1
    I intend to register . Pl advise Thanks for this article.

    CA K.K.CHADHA M 8171053284 at Dehradun

  15. Prashant says:

    Very nice and informative article .

    when the registration for GSTP will start ?

    How we enroll for GST on Site?

    Kindly clarify.

    Regards,
    Prashant

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