{"id":19381,"date":"2022-11-08T10:04:15","date_gmt":"2022-11-08T10:04:15","guid":{"rendered":"http:\/\/34.100.199.175\/?page_id=19381"},"modified":"2023-06-15T11:23:32","modified_gmt":"2023-06-15T11:23:32","slug":"gst-practitioner","status":"publish","type":"page","link":"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/gst-practitioner\/","title":{"rendered":"GST Practitioner"},"content":{"rendered":"<p>[vc_row][vc_column][vc_column_text]<\/p>\n<h1 class=\"zox-post-title left entry-title\" style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"GST_Practitioner\"><\/span>GST Practitioner<span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p>[\/vc_column_text][vc_column_text]<\/p>\n<h2 id=\"h-who-is-a-gst-practitioner\"><span class=\"ez-toc-section\" id=\"Who_is_a_GST_practitioner\"><\/span>Who is a GST practitioner?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>According to Section 2(55) of the\u00a0<a href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/cgst-act\/\" target=\"_blank\" rel=\"noreferrer noopener\">CGST Act<\/a>, 2017 GST Practitioner meaning is any individual authorized under Section 48 as a \u201ctax practicing\u201d 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:<\/p>\n<ul>\n<li>File a new registration document<\/li>\n<li>File a request that the registration be amended or cancelled<\/li>\n<li>Complete external and internal supply data<\/li>\n<li><a href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/gst-return-types\/\" target=\"_blank\" rel=\"noopener\">GST returns<\/a> furnished weekly, quarterly, yearly or final<\/li>\n<li>Make credit transfers in the e-cash register, e.g. taxes, interest, penalties, charges, or other amounts<\/li>\n<li>Submit a refund petition<\/li>\n<li>Appear before any departmental official, appeal authority, or appeal court as an approved representative<\/li>\n<\/ul>\n<p>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.[\/vc_column_text][vc_column_text]<span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\\n&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:513,&quot;3&quot;:{&quot;1&quot;:0},&quot;12&quot;:0}\"><div class='ai-viewports ai-viewport-1 ai-insert-15-72837183' style='margin: 8px 0px; clear: both; padding-left: 325px;' data-insertion-position='prepend' data-selector='.ai-insert-15-72837183' data-insertion-no-dbg data-code='PGRpdiBjbGFzcz0nY29kZS1ibG9jayBjb2RlLWJsb2NrLTE1JyBzdHlsZT0nbWFyZ2luOiA4cHggMHB4OyBjbGVhcjogYm90aDsgcGFkZGluZy1sZWZ0OiAzMjVweDsnPgo8YSBocmVmPSJodHRwczovL215YmlsbGJvb2suaW4vY3JlYXRlLWFjY291bnQvIj4gPGltZyBzcmM9Imh0dHA6Ly9teWJpbGxib29rLmluL3Mvd3AtY29udGVudC91cGxvYWRzLzIwMjMvMDYvR2VuZXJhdGUtR1NULVJlcG9ydHMtTm93LnBuZyIgYWx0PSJnZW5lcmF0ZSBnc3QgcmVwb3J0cyI+IDwvYT4KPC9kaXY+Cg==' data-block='15'><\/div>\n<script>\n  ai_run_686782997931 = function(){ai_insert_viewport_code ('ai-insert-15-72837183');};\n  if (document.readyState === 'complete' || (document.readyState !== 'loading' && !document.documentElement.doScroll)) ai_run_686782997931 (); else document.addEventListener ('DOMContentLoaded', ai_run_686782997931);\n<\/script>\n<br \/>\n<\/span>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2 id=\"h-how-to-become-a-gst-practitioner\"><span class=\"ez-toc-section\" id=\"How_to_Become_a_GST_Practitioner\"><\/span>How to Become a GST Practitioner?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Please take the steps below to register as a GST Practitioner on the\u00a0GST Portal. It is divided into two parts: Part A and Part B.<\/p>\n<p><strong>Part A<\/strong><\/p>\n<ul>\n<li>Step 1: Navigate to the official website, https:\/\/www.gst.gov.in.<\/li>\n<li>Step 2: Choose \u2018Register Now\u2019 and then \u2018New Registration.\u2019<\/li>\n<li>Step 3: From the \u2018I am a\u2019 menu, pick \u2018GST Practitioner\u2019 as the sort of taxpayer to report.<\/li>\n<li>Step 4: Then, choose the \u2018State\/UT\u2019 and \u2018District\u2019 names.<\/li>\n<li>5th step: Enter the applicant\u2019s name here (as per <a href=\"https:\/\/mybillbook.in\/blog\/pan-number-permanent-account-number\/\" target=\"_blank\" rel=\"noopener\">PAN<\/a> database)<\/li>\n<li>Step 6: Insert the applicant\u2019s PAN, email address, and a legitimate Indian cell phone number (OTPs will be sent to the e-mail as well the mobile number).<\/li>\n<li>Step 7: Type in the characters displayed in the \u2018Captcha Code.\u2019 Then press the \u2018Proceed\u2019 button. The claimant is directed to the OTP verification page after satisfactory validation.<\/li>\n<li>Step 8: Now enter the OTP sent to the mobile number first, followed by the OTP sent to the e-mail.<\/li>\n<li>Step 9: After all OTPs have been safely entered, press the \u2018Proceed\u2019 button.<\/li>\n<\/ul>\n<p><strong>Part B<\/strong><\/p>\n<ul>\n<li>Step 1: Enter the 15-digit TRN (Temporary Reference Number) that was sent to you by email. Then press the \u2018Proceed\u2019 button.<\/li>\n<li>Step 2: Enter the characters seen in the \u2018Captcha Code\u2019 once more, and then press \u2018Proceed\u2019.<\/li>\n<li>Step 3: Enter the OTPs that was sent to your mobile number and e-mail address once more.<\/li>\n<li>Step 4: The applicant is now taken to the \u2018My Saved Application\u2019 list. The Edit button should be tapped in the Action column.<\/li>\n<li>Step 5: Fill in all of the general details. Please upload all necessary documents in PDF or JPEG format. Then choose \u2018Save and Continue.\u2019<\/li>\n<li>Step 6: Fill out the applicant\u2019s personal information. Upload a JPEG-formatted file. Then choose \u2018Save and Continue.\u2019<\/li>\n<li>Step 7: Enter the professional\/residence address now (or both). Please upload any supporting documents in PDF or JPEG format. And now press the \u2018Save and Continue\u2019 button.<\/li>\n<li>Step 8: You\u2019ve arrived at the verification tab. Enter the Place after checking the box with the verification statement.<\/li>\n<li>Step 9: To apply the document, choose the appropriate format (DSC, E-Sign, or EVC).<\/li>\n<li>Step 10: Eventually, press the \u2018Proceed\u2019 button.<\/li>\n<\/ul>\n<p>GST Practitioner Certificate will be issued after that.[\/vc_column_text][vc_column_text]<span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\\n&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:513,&quot;3&quot;:{&quot;1&quot;:0},&quot;12&quot;:0}\"><div class='ai-viewports ai-viewport-1 ai-insert-15-87844298' style='margin: 8px 0px; clear: both; padding-left: 325px;' data-insertion-position='prepend' data-selector='.ai-insert-15-87844298' data-insertion-no-dbg data-code='PGRpdiBjbGFzcz0nY29kZS1ibG9jayBjb2RlLWJsb2NrLTE1JyBzdHlsZT0nbWFyZ2luOiA4cHggMHB4OyBjbGVhcjogYm90aDsgcGFkZGluZy1sZWZ0OiAzMjVweDsnPgo8YSBocmVmPSJodHRwczovL215YmlsbGJvb2suaW4vY3JlYXRlLWFjY291bnQvIj4gPGltZyBzcmM9Imh0dHA6Ly9teWJpbGxib29rLmluL3Mvd3AtY29udGVudC91cGxvYWRzLzIwMjMvMDYvR2VuZXJhdGUtR1NULVJlcG9ydHMtTm93LnBuZyIgYWx0PSJnZW5lcmF0ZSBnc3QgcmVwb3J0cyI+IDwvYT4KPC9kaXY+Cg==' data-block='15'><\/div>\n<script>\n  ai_run_243790352903 = function(){ai_insert_viewport_code ('ai-insert-15-87844298');};\n  if (document.readyState === 'complete' || (document.readyState !== 'loading' && !document.documentElement.doScroll)) ai_run_243790352903 (); else document.addEventListener ('DOMContentLoaded', ai_run_243790352903);\n<\/script>\n<br \/>\n<\/span>[\/vc_column_text][vc_column_text]<\/p>\n<h3 id=\"h-guidelines-to-gst-practitioner-exam\">Guidelines to GST practitioner exam<\/h3>\n<p>1. Examining Methodology \u2013 It is a computer-based assessment with only various choices.<\/p>\n<p>2. Test format \u2013 The test, which consists of 100 multiple-choice questions, has a total time limit of 2 hours and 30 minutes.<\/p>\n<p>3. Registration and examination fees \u2013 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<span class=\"WebRupee\">\u00a0Rs.\u00a0<\/span>500. Any time the individual appears for the test, a separate fee would be required.<\/p>\n<p>4. Examining Periodicity \u2013 The\u00a0<strong>GST Practitioner exam date<\/strong>\u00a0comes twice a year, according to the NACIN examination schedule. Every year, NACIN publishes the exam schedule on its official website, the common portal, the <a href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/gst-council\/\" target=\"_blank\" rel=\"noopener\">GST council<\/a> secretariat, and major national and regional newspapers.<\/p>\n<p>5. Examining locations \u2013 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.<\/p>\n<p>6. Time frame for completing the test \u2013 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 \u2018appointed date.\u2019<\/p>\n<p>7. Number of tries \u2013 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.[\/vc_column_text][vc_column_text]<\/p>\n<h3 id=\"h-gst-practitioner-course-content\"><strong>GST practitioner course content<\/strong><\/h3>\n<p>The GST Practitioner course is as follows:<\/p>\n<ul>\n<li>Central Goods and Services Tax Act, 2017<\/li>\n<li>The Integrated Goods and Services Tax Act, 2017.<\/li>\n<li>State Goods and Services Tax Acts, 2017<\/li>\n<li>Union Territory Goods and Services Tax Act, 2017.<\/li>\n<li>Goods and Services Tax (Compensation to States) Act, 2017.<\/li>\n<li>Central Goods and Services Tax Rules, 2017.<\/li>\n<li>Integrated Goods and Services Tax Rules, 2017.<\/li>\n<li>All-State Goods and Services Tax Rules, 2017.<\/li>\n<li>Notifications, circulars, and directives are given regularly.<\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_column_text]<span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\\n&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:513,&quot;3&quot;:{&quot;1&quot;:0},&quot;12&quot;:0}\"><div class='ai-viewports ai-viewport-1 ai-insert-15-65039152' style='margin: 8px 0px; clear: both; padding-left: 325px;' data-insertion-position='prepend' data-selector='.ai-insert-15-65039152' data-insertion-no-dbg data-code='PGRpdiBjbGFzcz0nY29kZS1ibG9jayBjb2RlLWJsb2NrLTE1JyBzdHlsZT0nbWFyZ2luOiA4cHggMHB4OyBjbGVhcjogYm90aDsgcGFkZGluZy1sZWZ0OiAzMjVweDsnPgo8YSBocmVmPSJodHRwczovL215YmlsbGJvb2suaW4vY3JlYXRlLWFjY291bnQvIj4gPGltZyBzcmM9Imh0dHA6Ly9teWJpbGxib29rLmluL3Mvd3AtY29udGVudC91cGxvYWRzLzIwMjMvMDYvR2VuZXJhdGUtR1NULVJlcG9ydHMtTm93LnBuZyIgYWx0PSJnZW5lcmF0ZSBnc3QgcmVwb3J0cyI+IDwvYT4KPC9kaXY+Cg==' data-block='15'><\/div>\n<script>\n  ai_run_570883174882 = function(){ai_insert_viewport_code ('ai-insert-15-65039152');};\n  if (document.readyState === 'complete' || (document.readyState !== 'loading' && !document.documentElement.doScroll)) ai_run_570883174882 (); else document.addEventListener ('DOMContentLoaded', ai_run_570883174882);\n<\/script>\n<br \/>\n<\/span>[\/vc_column_text][vc_column_text]<\/p>\n<h3 id=\"h-benefits-of-becoming-a-gst-practitioner\">Benefits of becoming a GST practitioner<\/h3>\n<p>Following are the GST Practitioner benefits:<\/p>\n<ul>\n<li>Offline services such as the production of e waybills for different types of goods movement can be provided.<\/li>\n<li>GST practitioner will assist with the development of tax invoices, delivery challans, and other documents.<\/li>\n<li>They can also assist the tax assessee with GST enrollment, cancellation, and upgrade procedures.<\/li>\n<li>On behalf of the licensed taxable individual, they can have information on outbound and inbound supplies and file <a href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/gst-return-types\/\" target=\"_blank\" rel=\"noopener\">GST returns<\/a>.<\/li>\n<\/ul>\n<p>In short, become a GST practitioner and start using myBillBook to help your clients with all their financing needs.[\/vc_column_text][vc_column_text]\t\t<div class=\"wp-faq-schema-wrap\">\n\t\t\t\t\t\t\t<h2><span class=\"ez-toc-section\" id=\"FAQs_about_GST_Practitioner\"><\/span>FAQs about GST Practitioner<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\t\t\t\t\t\t<div class=\"wp-faq-schema-items\">\n\t\t\t\t\t\t\t\t\t<h3>Do I have to file with each state and union territory separately?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>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.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Will a taxpayer\u2019s GSTP be able to be changed after it has been selected in the above-mentioned facility?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>Yes, a taxpayer will pick a different GSTP on the GST Portal by un-selecting the previous one and then selecting a new GSTP.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Is an Aadhaar number needed for GSTP registration?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>No, GSTP registration does not require an Aadhar number. It\u2019s an option.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Which DSCs are allowed to be used on the popular portal?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>The GST Portal accepts only PAN-based Class II and III DSCs.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Where do I find information about my administrative authority?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>After signing into the GST, go to \u201cMonitor Application Status\u201d to see the administrative authority.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>When I approve a taxpayer\u2019s engagement order, what happens to my list of taxpayers in GST Portal?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>When a GST Practitioner receives an engagement order, the taxpayer becomes a client of the GST Practitioner.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Is it possible for me to stop working with a taxpayer after approving his offer to be his GST Practitioner?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>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.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t[\/vc_column_text][\/vc_column][\/vc_row][vc_section][vc_row][vc_column][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/3&#8243;][vc_column_text][\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/3&#8243;][vc_column_text][\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/3&#8243;][vc_column_text][\/vc_column_text][\/vc_column][\/vc_row][\/vc_section]<\/p>\n","protected":false},"excerpt":{"rendered":"[vc_row][vc_column][vc_column_text] GST Practitioner [\/vc_column_text][vc_column_text] Who is a GST practitioner? According to Section 2(55) of the\u00a0CGST Act, 2017 GST Practitioner meaning is any individual authorized under Section 48 as a \u201ctax practicing\u201d concerning goods and services. GST practicing or GST Practitioner [...]","protected":false},"author":9,"featured_media":19388,"parent":19178,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.5.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST Practitioner - How to Become GST Practitioner<\/title>\n<meta name=\"description\" content=\"GST Practitioner&#039;s Guide. 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