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GST Practitioner

Who is a GST practitioner?

According to Section 2(55) of the CGST Act, 2017 GST Practitioner meaning is any individual authorized under Section 48 as a “tax practicing” concerning goods and services. GST practicing or GST Practitioner is an expert in taxation authorized by central and state governments for carrying out, on behalf of a taxable individual, any or more of the following functions:

  • File a new registration document
  • File a request that the registration be amended or cancelled
  • Complete external and internal supply data
  • GST returns furnished weekly, quarterly, yearly or final
  • Make credit transfers in the e-cash register, e.g. taxes, interest, penalties, charges, or other amounts
  • Submit a refund petition
  • Appear before any departmental official, appeal authority, or appeal court as an approved representative

Under Rule 84, no individual can, on behalf of a registered person or a non-registered person, participate before any authority as a tax practitioner of products or services concerning proceedings according to the Act unless the person is registered in compliance with Rule 83.

How to Become a GST Practitioner?

Please take the steps below to register as a GST Practitioner on the GST Portal. It is divided into two parts: Part A and Part B.

Part A

  • Step 1: Navigate to the official website, https://www.gst.gov.in.
  • Step 2: Choose ‘Register Now’ and then ‘New Registration.’
  • Step 3: From the ‘I am a’ menu, pick ‘GST Practitioner’ as the sort of taxpayer to report.
  • Step 4: Then, choose the ‘State/UT’ and ‘District’ names.
  • 5th step: Enter the applicant’s name here (as per PAN database)
  • Step 6: Insert the applicant’s PAN, email address, and a legitimate Indian cell phone number (OTPs will be sent to the e-mail as well the mobile number).
  • Step 7: Type in the characters displayed in the ‘Captcha Code.’ Then press the ‘Proceed’ button. The claimant is directed to the OTP verification page after satisfactory validation.
  • Step 8: Now enter the OTP sent to the mobile number first, followed by the OTP sent to the e-mail.
  • Step 9: After all OTPs have been safely entered, press the ‘Proceed’ button.

Part B

  • Step 1: Enter the 15-digit TRN (Temporary Reference Number) that was sent to you by email. Then press the ‘Proceed’ button.
  • Step 2: Enter the characters seen in the ‘Captcha Code’ once more, and then press ‘Proceed’.
  • Step 3: Enter the OTPs that was sent to your mobile number and e-mail address once more.
  • Step 4: The applicant is now taken to the ‘My Saved Application’ list. The Edit button should be tapped in the Action column.
  • Step 5: Fill in all of the general details. Please upload all necessary documents in PDF or JPEG format. Then choose ‘Save and Continue.’
  • Step 6: Fill out the applicant’s personal information. Upload a JPEG-formatted file. Then choose ‘Save and Continue.’
  • Step 7: Enter the professional/residence address now (or both). Please upload any supporting documents in PDF or JPEG format. And now press the ‘Save and Continue’ button.
  • Step 8: You’ve arrived at the verification tab. Enter the Place after checking the box with the verification statement.
  • Step 9: To apply the document, choose the appropriate format (DSC, E-Sign, or EVC).
  • Step 10: Eventually, press the ‘Proceed’ button.

GST Practitioner Certificate will be issued after that.

Guidelines to GST practitioner exam

1. Examining Methodology – It is a computer-based assessment with only various choices.

2. Test format – The test, which consists of 100 multiple-choice questions, has a total time limit of 2 hours and 30 minutes.

3. Registration and examination fees – An individual who needs to pass the test must register electronically via a registration portal. NACIN usually shares the registration portal connect on CBIC and its website before each review. Anyone who registers for the test must pay the examination fee in the manner prescribed by NACIN. For previous exams, the NACIN mentioned a fee of Rs. 500. Any time the individual appears for the test, a separate fee would be required.

4. Examining Periodicity – The GST Practitioner exam date comes twice a year, according to the NACIN examination schedule. Every year, NACIN publishes the exam schedule on its official website, the common portal, the GST council secretariat, and major national and regional newspapers.

5. Examining locations – The test will be conducted in specified centres throughout India. At the time of admission, the applicant will be granted the option of selecting an exam centre.

6. Time frame for completing the test – Those who have been registered as a sales tax practitioner or tax return preparer under the previous tax laws for at least 5 years, as well as those enrolled as GST Practitioners with a credential in Form GST PCT-02, must pass the test within 30 months of the ‘appointed date.’

7. Number of tries – An individual who is expected to pass the test can take the exam as many times as they want, but only once every 30 months.

GST practitioner course content

The GST Practitioner course is as follows:

  • Central Goods and Services Tax Act, 2017
  • The Integrated Goods and Services Tax Act, 2017.
  • State Goods and Services Tax Acts, 2017
  • Union Territory Goods and Services Tax Act, 2017.
  • Goods and Services Tax (Compensation to States) Act, 2017.
  • Central Goods and Services Tax Rules, 2017.
  • Integrated Goods and Services Tax Rules, 2017.
  • All-State Goods and Services Tax Rules, 2017.
  • Notifications, circulars, and directives are given regularly.

Benefits of becoming a GST practitioner

Following are the GST Practitioner benefits:

  • Offline services such as the production of e waybills for different types of goods movement can be provided.
  • GST practitioner will assist with the development of tax invoices, delivery challans, and other documents.
  • They can also assist the tax assessee with GST enrollment, cancellation, and upgrade procedures.
  • On behalf of the licensed taxable individual, they can have information on outbound and inbound supplies and file GST returns.

In short, become a GST practitioner and start using myBillBook to help your clients with all their financing needs.

FAQs about GST Practitioner

Do I have to file with each state and union territory separately?

For practicing throughout India, a single enrolment would suffice. The other States and the Centre do not need different registrations. However, if you have a Professional Address in another state, you are free to register for another registration.

Will a taxpayer’s GSTP be able to be changed after it has been selected in the above-mentioned facility?

Yes, a taxpayer will pick a different GSTP on the GST Portal by un-selecting the previous one and then selecting a new GSTP.

Is an Aadhaar number needed for GSTP registration?

No, GSTP registration does not require an Aadhar number. It’s an option.

Which DSCs are allowed to be used on the popular portal?

The GST Portal accepts only PAN-based Class II and III DSCs.

Where do I find information about my administrative authority?

After signing into the GST, go to “Monitor Application Status” to see the administrative authority.

When I approve a taxpayer’s engagement order, what happens to my list of taxpayers in GST Portal?

When a GST Practitioner receives an engagement order, the taxpayer becomes a client of the GST Practitioner.

Is it possible for me to stop working with a taxpayer after approving his offer to be his GST Practitioner?

Yes, that is right. GST practitioners can disconnect from users at any moment. Taxpayers, too, have the option to disconnect from their side at any moment.