Q.1 Who is a GST Practitioner?

Ans: GST Practitioner is a tax professional who can prepare returns and perform other activities on the basis of the information furnished to him by a taxable person. (However, the legal responsibility of such filings remains with the Taxpayer.) For this purpose, GST Practitioners (GSTP) are required to be enrolled with Centre or State Authority. CA/ CS/ CMA holding Certificate of Practice (COP), Advocates, Retired Government Officials, and Graduates are eligible to apply for registration. In addition, GSTPs can be appointed Authorized Representatives who can act on the behalf of the taxpayers and represent them before tax authorities.

Q.2 Can I file Returns for my client if I am not registered?

Ans: It is recommended that you register as a GST Practitioner at the GST Portal to file Returns for your client.

Q.3 Are there any preconditions before I can enroll on the GST Portal as a GST Practitioner?

Ans: A GST Practitioner must fulfill following conditions he/she can enroll on the GST Portal:

1. Applicant must have a valid PAN Card

2. Applicant must have a valid mobile number

3. Applicant must have a valid e-mail ID

4. Applicant must have a Professional address

5. Applicant must have the prescribed documents and information on all mandatory fields as required for Enrolment

6. Applicant must fulfill the eligibility criteria of GST Practitioner.

Q.4 What are the eligibility criteria an applicant must fulfill for becoming a GST Practitioner/enrolling on the GST Portal as a GST Practitioner?

Ans: 

  • Chartered Accountant holding COP
  • Company Secretary holding COP
  • Cost and Management Accountant holding COP
  • Advocate
  • Graduate or Postgraduate degree in Commerce
  • Graduate or Postgraduate degree in Banking
  • Graduate or Postgraduate degree in Business Administration
  • Graduate or Postgraduate degree in Business Management
  • Degree examination of any recognized Foreign University
  • Retired Government Officials
  • Sales Tax Practitioner under existing law
  • Tax Return Preparer under existing law

Q.5 I started to fill the Registration Application for GST Practitioner but was not able to complete it. Can I save my Registration Application?

Ans: Yes, you can save your Registration Application up to 15 days from the day your TRN was generated upon successful submission of PART- A of the Registration Application.

Q.6 What do I do after submitting my Registration Application?

Ans: The Registration Application submitted by you will be processed by Tax Officer. Once your Registration Application is approved by the concerned Tax Official, your GSTP ID will be generated by the system along with a temporary password for first-time login and the same will be communicated to your registered e-mail address. ARN status will also be changed to ‘Approved’. Enrolment Certificate will be available at the Dashboard of the GSTP for view, print and download.

In case of rejection, Rejection Order will get generated and communicated to you. ARN status will be changed to ‘Rejected’. Intimation of Rejection will be sent to the applicant who filed the application for the enrolment of GSTP via email and SMS on his registered email address and mobile number respectively. Rejection Order will be available at the Dashboard of the GSTP for view, print and download

Q.7 Do I need to register separately in each State and Union Territory?

Ans: Single Enrolment shall be sufficient for practicing on all India basis. No separate registrations are required for other States or Centre. However, you are free to apply for another registration in other state if you have a Professional Address in that state.

Q.8 From where I can view my administrative authority?

Ans: You can view your administrative authority under “Track Application Status” after logging to the GST Portal.

Q.9 How can I view my existing registrations mapped to same PAN of the business/ entity on the GST Portal while applying for registration?

Ans: After filling all the details in Part A of the application, when you click on Proceed button, GST Portal displays all the GSTINs / Provisional ID’s / UINs / GSTP IDs mapped to the same PAN across India.

Q.10 Can I use same e-mail address, mobile number and PAN combination for taking multiple registrations on GST Portal?

Ans: Yes, you can use same e-mail address, mobile number and PAN combination for taking multiple registrations on GST Portal.

Q. No. 11 to 12 are FAQs related to Creation of new UT of Ladakh and consequent changes on GST Portal for taxpayers

Q.11 My client has received an intimation that a new GSTIN has been assigned to him/her for UT of Ladakh. Can I still engage with my client using old GSTIN?

Ans: Yes, you can engage with your client using old GSTIN, for all matters related to old GSTIN.

Q.12 My client has received an intimation that a new GSTIN has been assigned to him/her for UT of Ladakh. Can I engage with my client using new GSTIN without going through the process of accepting the request to engage?

Ans: Yes, you can engage with your client using new GSTIN. GST Portal will automatically migrate you as a GST Practitioner of your client for new GSTIN.

Q. No. 13 to 14 are FAQs related to Merger of UT of Daman & Diu with UT of Dadra and Nagar Haveli and consequent changes on GST Portal for taxpayers

Q.13 My client has received an intimation that a new GSTIN has been assigned to him/her for UT of Dadra and Nagar Haveli and Daman and Diu. Can I still engage with my client using old GSTIN?

Ans: Yes, you can engage with your client using old GSTIN, for all matters related to old GSTIN.

Q.14 My client has received an intimation that a new GSTIN has been assigned to him/her for UT of Dadra and Nagar Haveli and Daman and Diu. Can I engage with my client using new GSTIN without going through the process of accepting the request to engage?

Ans: Yes, you can engage with your client using new GSTIN. GST Portal will automatically migrate you as a GST Practitioner of your client for new GSTIN.

FAQs -Viewing List of Taxpayers

Q.15 What happens to my list of taxpayers in GST Portal when I accept a taxpayer’s engagement request?

Ans: When a GST Practitioner accepts an engagement request, the taxpayer gets added to the GST Practitioner’s client list.

Q.16 What happens to my list of taxpayers in GST Portal when I reject a taxpayer’s engagement request?

Ans: When a GST Practitioner rejects an engagement request, the GST Practitioner’s client list remains unaffected.

Q.17 Can I be engaged by multiple taxpayers at a time?

Ans: Yes. A GST Practitioner can simultaneously be engaged by multiple taxpayers, but a Taxpayer can engage with only one GST Practitioner at a time.

FAQs -Accepting/ Rejecting Taxpayer

Q.18 Can I engage as a GST Practitioner with a taxpayer from a different state?

Ans: Yes, you can engage with a taxpayer from a different state. At the time of enrolling as GST Practitioner, your enrollment application will be routed to the concerned State Tax Officer for processing. Once your enrollment gets approved, you can engage with Taxpayers registered in any state or jurisdiction of India.

Q.19. Can I engage as a GST Practitioner with multiple taxpayers at a time?

Ans: Yes. A GST Practitioner can simultaneously be engaged by multiple taxpayers, but a Taxpayer can engage with only one GST Practitioner at a time.

Q.20 Can I disengage with a taxpayer after accepting the engagement request to be his GST Practitioner?

Ans: Yes. GST Practitioners can disengage with taxpayers at any point in time. Taxpayers too can choose to disengage from their end at any time, if they want.

Q.21 Whether a as a GST Practitioner (GSTP) can engage any taxpayer?

Ans: No. Only taxpayer send request to GSTP for engagement which can be accepted by GSTP.

FAQs > Performing Activities on Taxpayer’s Behalf

Q.1 How can I access functionality to perform functions on behalf of a taxpayer on GST Portal??

Ans: Navigate to Services > User Services > List of Taxpayers > select Taxpayers’ GSTIN / UIN option.

Alternatively, you can also click LIST OF TAXPAYERS / CONTINUE TO DASHBOARD button on your Dashboard.

Q.2 Can I perform function for more than one taxpayer at a time?

Ans: No, you can perform function of only one taxpayer at a time.

Q.3 Can I file applications on behalf of a taxpayer?

Ans: No, you CANNOT submit any application on taxpayer’s behalf. You can only save the application. To submit the application, taxpayer has to log in to the GST portal and file it using EVC or DSC as applicable.

Q.4 I am not able to access certain functionalities on behalf of a taxpayer. Why?

Ans: As a GST Practitioner, you have access to only those functionalities, for which you have been authorized by the concerned taxpayer, while filing the authorization form in your name at GST Portal by the concerned taxpayer.

Q.5 What are the functions GST Practitioner can perform on the GST Portal on behalf of taxpayers?

Ans: GST Practitioner can perform functions provided below on the GST Portal on behalf of a taxpayer.

Registration:

  • Creating and saving the application for amendment of registration
  • Creating and saving for filing clarifications (post grant of registration)
  • Creating and saving the application to opt for Composition Levy
  • Creating and saving the application to withdraw from Composition Levy
  • Creating and saving the application for cancellation of Registration
  • Creating and saving the application for revocation of cancelled registration for Normal/NRTP/TDS/TCS/OIDAR taxpayers
  • Tracking Application Status
  • Amendment of Core fields
  • Amendment of Non-Core fields

Ledgers:

  • Viewing Electronic Cash Ledger
  • Viewing Electronic Credit Ledger
  • Viewing Electronic Liability Register

Returns:

  • Viewing Returns Dashboard
  • Creating and preparing different returns (including invoice upload)
  • Creating and preparing Annual return
  • Tracking Return Status
  • Viewing Transition Forms
  • Viewing ITC Forms

Payments:

  • Creating a Challan and make deposit (utilization can be done by taxpayer only)
  • Viewing Saved Challan
  • Viewing Challan History

User Services:

  • Viewing Saved Application
  • Viewing and Creating New Application for:
    • Advance Ruling
    • Form DRC-03
    • Letter of Undertaking
    • Appeal
    • Rectification of Order
    • Restoration of Provisional Attachment
    • Deferred Payment/ Payment in Instalments
    • Provisional Assessment ASMT-01
  • Viewing and Downloading Certificates
  • Viewing Notices and Orders
  • Viewing Submitted Applications
  • Viewing Cause List
  • Searching HSN/ Service Classification Code

Refunds:

  • Preparing a refund application
  • Viewing Saved Refund Application
  • Viewing Filed Refund Application
  • Track Refund Application status
  • View Electronic Liability Register from the link available in the refund application

Letter of Undertaking (LUT):

  • Preparing Form GST RFD-11

GST Practitioner CANNOT submit any application on taxpayer’s behalf. GST Practitioner can only save the application. Filing of the application has to be done by the taxpayer ONLY.

Relevant Post-FAQs on Filing Application to Register as GST Practitioner

How to Track GST Registration Application Status

(Republished with amendments)

****

Disclaimer: The contents of this article are for information purposes only and does not constitute an advice or a legal opinion and are personal views of the author. It is based upon relevant law and/or facts available at that point of time and prepared with due accuracy & reliability. Readers are requested to check and refer relevant provisions of statute, latest judicial pronouncements, circulars, clarifications etc before acting on the basis of the above write up. The possibility of other views on the subject matter cannot be ruled out. By the use of the said information, you agree that Author / TaxGuru is not responsible or liable in any manner for the authenticity, accuracy, completeness, errors or any kind of omissions in this piece of information for any action taken thereof. This is not any kind of advertisement or solicitation of work by a professional.

Source- gst.gov.in

More Under Goods and Services Tax

58 Comments

  1. SUDESH KUMAR LAKHOTRAQ says:

    Dear experts…!
    I was registered STP (Sales Tax Practitioner) under VAT Act-2005 in February’2011 so have completed more than 05 years before the GST enacted. Can I go for the GSTP (GST practitioner registrations), if yes what is the process.

  2. HARSHIL says:

    DEAR SIR
    I HAVE ONLY ARN NUMBER AND MY APPLICATION CLARIFICATION HOW TO SUBMIT ` I HAVE NOT USER ID AND PASSWORD ME APPLY FOR GST PRACTITIONER

  3. MOHD AFROZ A KHAN says:

    Sir, I’m already registered on GST portal as dealer as I run a business. However, I want to register as a GST practitioner as I’m a Commerce Graduate and do work as an accounts manager for few firms. The issue is while trying to register as GST practitioner the site says “PAN or Legal Name of Business do not match with PAN Database. Please enter valid Legal name of business.” I tried even my business name but of no use. Please guide me on how to do this. Can’t a registered dealer be a GST practitioner?

  4. VISHVA NATH says:

    Dear all please tell me. I applied for GSTP but the officer has rejected my application for Professional address not satisfactory can i apply again if yes after what time . I was applying but it show that TRN No. for this Pan is already generated. please tell me what should i do?

  5. Dilip Kumawat says:

    Sir,
    I was fill GST Practitioner form and my form rejected.
    then i want to fill form again then the massage show that You already have registrations under GST mapped against PAN. How can i fill form.
    Plz guide me

  6. PRASANNAKUMAR M N says:

    Sir, I am running a gst suvidha kendra, a graduate in maths,passed JaiiB & RETIRED FROM A BANK AS AN OFFICER. Am i eligible for GSTP

    1. P k tripathi says:

      sir
      I am M Sc. in maths But i choose the work done as an accountant & tax practitioner since 1998, at present I am working as a tax practitioner, Can i be a GSTP

  7. k.venkata surendra says:

    good morning sir
    i am apply the gst practitioner with commerce degree basis but reply the portal proof of stp licence or another, i am in the field continue 12 years but i am not apply the stp, so which firm require for my gst practitioner, i am complete commerce degree

  8. pandi says:

    if i already registered in gstn no. in nil return filling so i have filled gst practitioner that application can be rejected, now a time i was cancelled my gstn no. if i can again filing gst practitioner how sir, the system can reply gstn no approved & rejected & gst practitioner can rejected how can do solve my problem sir pl.

  9. Lakshmanan Pradeep Kumar says:

    Dear MrSuresh G
    Please submit a clarification requesting about your status of application for GSTP through online, they will give you a reply. This is what happened for me, thanks

  10. shrikant kale says:

    i have got registered as GSTP got PCT-02, but for appearing for exams what i have to do now ? how to apply for it ? or getting PCT 02 is enought to appear for exams ?

  11. Asmita Shah says:

    Sir i have received today mail regarding intimation of notice for seeking clarification on application for enrolment as GST Practitioner. in notice they demanded business address clearly. how can i reply them? Plz reply its expire on 04/08/18 plz

  12. SYED MAHABOOB PEER says:

    Sir,

    In the above Article, the Author has mentioned as “GST Practitioners are to pass Examination Before 31st December, 2018”. The Author has ignored that only those GSTPs covered under rule 83(1)(b) read with second proviso to Rule 83 (3) of said rules, are required to pass the said examination before 31.12.2018. The Rule 83(1)(b) read as “that he has enrolled as a Sales Tax Practitioner or Tax Return Preparer under the existinglaw for a period of not less than five years”. If I am wrong, please, clarify in detail.

  13. ANKIT PATEL says:

    in case of registering as gst practitioner in professional address i have own house but electricity bill in the name of my father shall i proceed with that document kindly clarify my doubt

  14. Papu dutta says:

    Sir i arts graduate . Can i gst practitioner. If i without gst practitioner file the gst 3b on the behalf of the businessmen .can have Any problem

  15. Varsha kidecha says:

    Hello sir, i m trying for GST practitioner, i fill up all the details which is require for registration . when i proceed for verification, i got notification that i ” Pan or legal name of business do not match with pan database . please enter valid legal name of business”. i also verify my pan card . all details is correct.
    please suggest me some way.

  16. GOPI CHAND KARLAPALEM says:

    Dear Sir, I have registered for GST Practitioner, but My Adhar Name is Mismatched, I have been alloted TRN registration Number, it is going to expire with in 2 days of time, if I make changes in adhar card it will take 10 days more, hence I unable to submit in time. I what will happens? What should I do? what is further process ?

  17. sachin says:

    My name is sachin shankar and i am completed B com degree in gulbarga university 2016 and i also worked as a accountant and tax adviser in charted accountant since 1 1/2 year till date..
    Sir, can i registered for GST practitioner?

  18. Swati says:

    Hello Sir,
    I have 2 queries.
    1. I am a b.com student, can i apply for GST Practitioner &
    2. If I choose an authority state and if I want to change it in center then can I do it so…???
    And also which documents is required in professional address proof…??

    1. sachin says:

      My name is sachin and i completed B com in the year of 2016 and also i have 1 and 1/2 year experience and since i am working as a accountant and tax adviser under charted accountant Sir, can i registered for Gst practitioner?

  19. Suresh.G says:

    Dear Sir,
    I am a commerce graduate and i am having 18 years experience out of that i am 11 years of experience in Indirect Tax Profile. Now i had registered as GSTP on GST Portal. And i got ARN on 23rd July 2017 but still i didn’t get my GSTP No and my status as shown as “pending for processing” what can i do? normally how long it will take.
    Kindly suggest
    Regards
    Suresh

    1. MOHD IMRAN PATHAN says:

      Dear Sir,
      I am a Master of commerce and i am having 17 years experience out of that i am 12 years of experience in direct Tax Profile. Now i had registered as GSTP on GST Portal. i have already submit An application in FORM GST PCT-01 And i got ARN on 14th July 2017 but still i didn’t get my GSTP No and my status as shown as “pending for processing” what can i do? normally how long it will take.
      Kindly suggest
      Regards
      Suresh

    2. Vinayak kulkarni says:

      Sir You have wait until U will get a call from Commercial tax officer Called for Documents verification after 3 working days you will get a User name and passward via e-mail

  20. PAVAN KUMAR says:

    Sir,
    I lost my TRN generated.How would i get back that and registered as a GST Practitioner.If there would be any other process to solve my issue….kindly advise me………..

  21. Sreekumar Pillai says:

    Dear Sir,

    My application status still shows “pending for processing” from last one week. How long it will take usually?. Appreciate your kind reply..

    Thanks

  22. omprakash sharma says:

    Hello Sir,
    I’m a Accountant. i’m graduate in arts not in commerce but i’m practicing in this profession from 12-13 years. Sir, can i registered for Gst practitioner?
    Please reply………………………………..

    1. tushar shah says:

      Sir, If the application Quares by concerned officer, Aadhar name the applicant can apply 2nd time?
      when i apply 2nd time i can not applay messag gicen you are already allpy so what to do

  23. sunita yadav says:

    I leave with my father .i dont have any address proof like electricity bill,property tax paper etc. Can i upload aadhar or voter id for address proof.

  24. Chandrasekaran says:

    Dear sir, I have received tax payer ARN for business.Shall I register for GST practitioner? If yes pl advice the procedure to receive TRN.

  25. Babu K V says:

    If I don’t have an office unit, can I submit the “rent agreement made for residential purpose” as a proof of Professional Address at the time of registration of GST Practitioner.And I would like to work from my home. Waiting for valuable reply.

  26. Maksood says:

    What is Gst Practitioner ?
    Is that mandatory ?
    If i graduate in commerce but I lost my Certidicate Then wt shold i do ?
    If i got gst practitioner number will fovt. Give us commission on tax or Return ?

  27. UPENDRA KUMAR VISHWAKARMA says:

    Hello Sir,
    I’m a Accountant. i’m graduate in arts not in commerce but i’m practicing in this profession from 5-6 years. Sir, can i registered for Gst practitioner?
    Please reply………………………………..

  28. Babu K V says:

    If I don’t have an office unit, can I submit the “rent agreement made for residential purpose” as a proof of Professional Address at the time of registration of GST Practitioner.And I would like to work from my home. Waiting for valuable reply.

  29. Satish Kumar says:

    Sir,

    Old persons. Qualification is Intermediate. But training on GST conducted by MSME. Can he / she Register for GST PRACTITIONER.

  30. Deepak Goel says:

    Dear Sir,

    I am a professional in accounts. i have done B.Com, M.Com & LLB with tax Practise. i am working approx 7 year in accounts and now do in job in a compant. i want to register in GST portal and do 3 days course GST Online course. please help me and tell me processor.

    Thank You Very much,
    Deepak Goel

  31. Ramakrishnan Potty says:

    Whether an advocate requires to get GSt Practitioner, since this may be a violation for practicing in court, since we surrender our sales tax practitioner license while enrollment with bar council. So also if we take GST Practitioner registration, is it mandatory to take GST registration, if the total receipts crosses the limit of Rs. 20Lakhs which is inclusion of exempted service with regard to legal profession for an individual. Please clarify Sir.

    1. ashok kanunga says:

      Whether an advocate requires to get G.S.T. Practitioner, since this may be a violation for practicing in court, since we surrender our sales tax practitioner license while enrollment with bar council. So also if we take G.S.T. Practitioner registration, is it mandatory to take G.S.T registration, . Please clarify Sir.OR CALL ME 09448455324

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