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Faster, easier and secure gateway to e-file income tax return

Process for Enrollment as a GST Practitioner in India

With the launch of GST, doing business has been made easier in India. GST has been brought in to overhaul the entire indirect tax regime in India. Over 1 crore registered enterprises have been registered under GST as a taxable person, with the implementation of GST. Section 48 of the Central Goods and Service Tax (CGST) Act, states the conditions and procedure for a person who is to be registered as GST practitioner.

Role of a GST Practitioner

A GST Practitioner is an individual who is authorized by the Central or State government to perform the following activities on behalf of the taxable person

  • File GSTR-1 and GSTR-2.
  • Furnish the details of GSTR-3 and GSTR-9.
  • File a claim for refund after confirming with the registered person.
  • Should make a deposit for credit in the electronic cash ledger.
  • Must appear as the authorized representative on the behalf of the registered person before any officer of department, Appellate Authority or Appellate Tribunal.
  • File an application for amendment or cancellation of registration, after confirming from the registered person.

As per Section 15 of the Model GST Law, the value of the goods or services supply will be directly related to the transaction value, which means the price which is actually paid or payable for the supply. The law states that there will be no relation between the supplier and the recipient but the price of the goods and services will be the sole consideration for the supply.

Procedure for Registering to be a GST Practitioner

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Step- 1: Go to the official GST portal.

Step-2: In the services option click on “New Registration”.

Step-3: You will be directed to the ‘New Registration’ page

  • Click on New Registration.
  • From the ‘I am a’ drop-down select “GST Practitioner”.
  • Select state and district from the drop-down.
  • Enter name, Permanent Account Number (PAN), mobile number and e-mail address.
  • Enter the Captcha code and click on Proceed.

After validation, you will be re-directed to an OTP verification page.

Step-4: You will receive two different OTP’s, one on e-mail ID and the other one on mobile number. Enter both the OTP’s and then click on proceed.

Step-5: It will generate a Temporary Reference Number (TRN). Click on Proceed.

Step-6: After then, enter Temporary Reference Number (TRN) and captcha code. Click on Proceed.

Step-7: Enter the OTP, which is received on the registered mobile number and click on “Proceed” to move further.

Step-8: Enter all the details asked and upload the documents in the required format. Click on “Submit” on the verification page.

Submission of Application

There are two ways by which application form can be submitted.

  • DSC: The application filled is to be submitted using the DSC Token. For this e-Mudra app should be installed on the device and DSC should be registered on the website.
  • EVC and E-signature: Under this, 2 OTP’s will be received, one on Aadhar linked mobile number and the other one on the e-mail ID. Enter the OTP and submit the application.

Eligibility to Become a GST Practitioner

The following conditions must be satisfied to become a GST practitioner

  • The individual must be a citizen of India.
  • The individual should be of sound mind.
  • The individual should not be declared as insolvent.
  • The individual must not be convicted of an offense with imprisonment record of 2 years or more.
  • An individual who has the necessary qualification or work experience.
GST Practitioner

Qualification Required to Become a GST Practitioner

To become a GST practitioner an individual must possess the following degree or qualification

  • Any retired officer of the commercial tax department of the State Government or of the Central Board of Excise and Customs (CBEC) who has worked in Group-B, for not less than 2 years.
  • An individual who has been enrolled as a tax return preparer or sales tax practitioner for a period not less than 5 years.
  • A graduate or Post- Graduation degree in Commerce, Law, Banking including higher Auditing, Business administration or Business Management from any recognized foreign university or from any Indian University.
  • Individuals who have cleared one of the following examinations;
    • Final exams of the Institute of Cost Accountants of India.
    • Final Examination of the Company Secretary of India.
    • Final Examination of the Chartered Accountants of India.

An individual who wants to become a GST practitioner must fill the application form, GST PCT-1. The application which will be submitted by the applicant will be inspected and if approved, the GST practitioner certificate will be certified as verified via form GST PCT-2. In case the application submitted by an individual is rejected then proper reasons must be mentioned in Form GST PCT-4. The registration or enrolment done once remains valid till it is canceled. Registered Goods and Service Tax Practitioner will be considered unqualified to be enrolled as a GST practitioner until he/she passes the examination as notified by the commissioner based on recommendations of the GST Council. Any individual who has been enrolled as Goods and Service Tax Practitioner after being enrolled as a Tax Return Preparer or Sales Tax Practitioner under the previous law shall remain enrolled only for a period of one year from the date of appointment unless he/she passes the examination within a specified period of one year.

Validity of License of a GST Practitioner

The license of a GST Practitioner will remain valid until it is canceled by the GST authority. However, any person who is holding a GST Practitioner license would be required to pass the examinations notified by the commissioner and held by the GST authority from time to time. Moreover, everyone who has applied to become a GST practitioner through tax return preparer and sales tax practitioner is supposed to pass an exam which is conducted by the GST authority within one year from the date of implementation of GST.

GST Returns Filed as a GST Practitioner

GST Returns Filed as a GST Practitioner

When a person is enrolled as a GST practitioner, he/she can file for GST returns on behalf of the taxpayer by filing Form GST PCT 05 from the GST common portal. The GST practitioner prepares GST returns on behalf of the taxpayer with diligence and digitally signed GST return where the credentials will be verified electronically. A return filed by the GST practitioner must be approved by the registered person and the confirmation for filing the return prepared by the GST practitioner will be requested by the practitioner through e-mail or SMS. In case, the registered person fails to respond till the last date of furnishing the return, then the return which is filed by the GST practitioner will be automatically filed.

If GST Taxpayer is not satisfied with the services of a GST practitioner, then the taxpayer can withdraw the authorization from practitioner anytime through the GST common portal. If GST practitioner is found guilty of misconduct, then GST officer has the right to disqualify him as a GST Practitioner.

If the transaction value gets rejected then the following procedure will be adopted by the assigned officer:

Forms Details
GST PCT-1 It is the application for the enrollment as a GST practitioner.
GST PCT-2 It is a certificate of enrolment as a GST practitioner. It is issued by an Authorised officer.
GST PCT-3 It is a notice which contains additional information on an application for enrollment or a show case notice which is issued to GST practitioner for any misconduct.
GST PCT-4 It is an order for rejecting the application for enrollment or disqualifying the GST Practitioner who is found guilty for doing any misconduct.
GST PCT-5 It contains the list of enrolled or registered GST practitioner maintained under the common GST portal.
GST PCT-6 Under this, GST practitioner is authorized by a taxable person on the common portal.
GST PCT-7 GST Practitioner authorization withdrawal by a taxable person.

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