Who is a GST Practitioner?

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, 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.

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

It is recommended that you register as a GST Practitioner at the GST Portal.

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

A GST Practitioner must fulfill the 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. 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.

GST and CA Fees Status

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

> Chartered Accountant holding COP

> Chartered Accountant without COP

> Company Secretary holding COP

> Company Secretary without COP

> Cost and Management Accountant holding COP

> Cost and Management Accountant without 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 recognized by any Indian University as equivalent to degree examination

> Retired Government Officials

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

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.

What do I do after submitting my Registration Application?

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 you 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

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

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

BY CA SURENDRA AGRAWAL
(M.com,LLB,ACA)

For Any Inquiry Call/Mail To PH-9313336776, Email-ca.surendra@gmail.com

Author Bio

Qualification: CA in Practice
Company: surendra kumar & Asscoiates
Location: delhi, New Delhi, IN
Member Since: 26 Jun 2017 | Total Posts: 4

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30 responses to “Registration of GST Practitioner- All you want to know”

  1. Kedar chetry says:

    Can I use my father’s electricity bill as a address proof for my business in GST registration.

  2. Mayuresh Patil says:

    Any process for Delete old TRN before 15 days in GST portal and take New TRN for same company.

  3. 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

    • 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

  4. 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………..

  5. 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

  6. 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………………………………..

    • 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

  7. Vijay Garg says:

    Sir
    The Status of my saved application is pending for validation.
    I am not able to validate it.
    Kindly guide.

  8. 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.

  9. 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.

  10. 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.

  11. 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 ?

  12. ROHIT BOHRE says:

    What all documents are required for GSTP registration?

  13. NITIN GOYAL says:

    HOW GOVERNMENT OFFICE HAVING NO PAN REGISTERED IN GST. CAN IT WILL REGISTERED WITH TAN ON GST PORTAL

  14. CA Narendra Kothari says:

    Which authority should I select Centre or State
    for enrollment ?? what is the purpose of that ???

  15. 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………………………………..

  16. 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.

  17. Madhu Sudhan says:

    Sir, If the application rejected by concerned officer, the applicant can apply 2nd time?

  18. Satish Kumar says:

    Sir,

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

  19. p samudi says:

    i have a sales tax practitioner code. now to get gstp i have to apply new registration?

  20. 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

  21. S.SIVARAM says:

    can a person who has completed ca (intermediate) can enroll as a GST Practioner?

  22. sanjeeva6 says:

    what is online GST practitioner registration link.
    Presently I am in Bangalore also wish to practice in Ahmedabad. Can I do so?

    regards and thanks

    Sanjeeva Deshpande
    9880590871
    sanjeeva6@outlook.com

  23. 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.

    • 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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