How to Become a GST PractitionerCorporate Finance & Securities AttorneysUpdated on Jan 7, 2020 View more like this | Visit TEXAS CITY, TX | Contact Jessica Martin |
This article will drive you through the road of becoming a Certified GST Practitioner, so sit back and relax. It will guide through the process of what is a GST Practitioner, how do you become one and also what are the benefits of becoming a GST Practitioner.
Before helping your client (taxpayer) for the process of GST registration or apply for a refund or cancel the registration, one must be a Registered GST Practitioner. How do you become one? Keep reading!
There are ‘n’ number of businesses who are unaware of the procedures to upload the invoices or how to register for GST or how do we file for a GST return, hence this creates a huge requirement for a reliable, trustworthy and experienced GST Practitioner.
Starting off with ‘Who is a GST Practitioner? And ‘What does he do?’
As per Section 48, A GSTP (GST Practitioner) is an individual who carries out various tasks on behalf of a taxable person and is approved by the state and central government. Nevertheless, the legal responsibility of such filings still remains with the Taxpayer
GSTP (Goods and Service Practitioner) tasks include
Filing of New GST Registration
Filing an application for the cancellation/amendment of the registration on behalf of the taxable person
Provide necessary details of inward and outward supplies
Carry out transactions for credit in electronic cash ledger
File an application in case of refund
Stand as authorized personnel before any officer of the department
Can make changes in the profile of the taxpayer like the place of Business, his contact details, etc. Well, the GSTP can only make and save the changes but cannot submit it. He will have to ask the taxpayer to submit it himself as soon as he is done making the changes.
In order to be eligible for a GST Practitioner, there are some requirements that are needed to be met.
An individual must have a valid E-mail address
An individual must have a valid phone number
An individual must have a valid PAN card
Individual must have a proper professional address
An individual must be a citizen of India
An individual must be right-minded/sound-minded
An individual must not be declared as insolvent(Bankrupt or unable to pay his debts)
An individual must meet the education requirement according to the “GST Eligibility Criteria” explained below
An individual must be a retired officer from any state, worked at the Commercial Tax Department for a period of 2 years or more, at the post not less than Group-B.
An individual must be an experienced Registered Tax Return preparer for not less than 5 years
An individual must have a graduate or a post-graduate degree in Commerce, Business Administration, Law or Banking
An individual must have a degree that is either from the given or equivalent to that degree
The Degree should be from an Indian University or any Foreign University that is recognized by any Indian University
The Individual must pass the GSTP exam that is conducted by the Government for the same
An Individual must also pass either of the following Final examinations -
Institute of Chartered Accountants of India
Institute of Cost Accountants of India
Institute of Company Secretaries of India
Head towards your GST Portal i.e. (www.gst.gov.in)
Head on to Services, then Registration then Click on ‘New registration
You will be directed to the New Registration Page
Click on the ‘New registration’ and in the dropdown ‘I am a’ mark as GST Practitioner
Enter the state and the district from the dropdown menu
Enter the necessary details like Name, PAN number, etc.
You’ll be provided with a Captcha code, Enter it in the required box
Once you’ve completed all these steps, click on ‘proceed’, you’ll be redirected to the OTP verification page
Type in the two OTPs provided to you on your Email and Phone number, then click on ‘proceed’
Your TRN code will be generated
Enter your TRN code and the Captcha and hit ‘proceed’
Type in the OTP provided on your phone number and hit ‘proceed’.
Enter all the necessary details and upload all the documents required in .pdf or .jpeg format and hit ‘submit’ on the verification page
The various ways in which the application can be submitted are mentioned below:
DSC - You can submit the application using the DVC token. DSC registration is compulsory.
EVC and E-Signature - If you opt for this option then you’ll be provided with two OTPs - 1 on the Aadhar card linked phone number and the other on the email ID, enter those two and hit ‘submit’.
The individual must pass the GSTP exam within two years once they’ve enrolled themself for it. If and only if the individual has enrolled themself before 1st July 2018, he will be offered one extra year to give the exam i.e. 3 years.
Every GST Practitioner must be registered on GST Portal, considering the work they do.
They can register GST, cancel the registration or apply for a refund on behalf of any taxpayer on the GST Portal, all they need is to be eligible for the GSTP exam and pass the same. A certified GST Practitioner is always the first choice of every taxpayer as it increases its reliability and faith among the taxpayers.
Before helping your client (taxpayer) for the process of GST registration or apply for a refund or cancel the registration, one must be a Registered GST Practitioner. How do you become one? Keep reading!
There are ‘n’ number of businesses who are unaware of the procedures to upload the invoices or how to register for GST or how do we file for a GST return, hence this creates a huge requirement for a reliable, trustworthy and experienced GST Practitioner.
Starting off with ‘Who is a GST Practitioner? And ‘What does he do?’
As per Section 48, A GSTP (GST Practitioner) is an individual who carries out various tasks on behalf of a taxable person and is approved by the state and central government. Nevertheless, the legal responsibility of such filings still remains with the Taxpayer
GSTP (Goods and Service Practitioner) tasks include
Filing of New GST Registration
Filing an application for the cancellation/amendment of the registration on behalf of the taxable person
Provide necessary details of inward and outward supplies
Carry out transactions for credit in electronic cash ledger
File an application in case of refund
Stand as authorized personnel before any officer of the department
Can make changes in the profile of the taxpayer like the place of Business, his contact details, etc. Well, the GSTP can only make and save the changes but cannot submit it. He will have to ask the taxpayer to submit it himself as soon as he is done making the changes.
In order to be eligible for a GST Practitioner, there are some requirements that are needed to be met.
GST Practitioner Eligibility -
An individual must have a valid E-mail address
An individual must have a valid phone number
An individual must have a valid PAN card
Individual must have a proper professional address
An individual must be a citizen of India
An individual must be right-minded/sound-minded
An individual must not be declared as insolvent(Bankrupt or unable to pay his debts)
An individual must meet the education requirement according to the “GST Eligibility Criteria” explained below
GST Practitioner Education or Work Criteria -
An individual must be a retired officer from any state, worked at the Commercial Tax Department for a period of 2 years or more, at the post not less than Group-B.
An individual must be an experienced Registered Tax Return preparer for not less than 5 years
An individual must have a graduate or a post-graduate degree in Commerce, Business Administration, Law or Banking
An individual must have a degree that is either from the given or equivalent to that degree
The Degree should be from an Indian University or any Foreign University that is recognized by any Indian University
The Individual must pass the GSTP exam that is conducted by the Government for the same
An Individual must also pass either of the following Final examinations -
Institute of Chartered Accountants of India
Institute of Cost Accountants of India
Institute of Company Secretaries of India
The process to register as a GST Practioner
Head towards your GST Portal i.e. (www.gst.gov.in)
Head on to Services, then Registration then Click on ‘New registration
You will be directed to the New Registration Page
Click on the ‘New registration’ and in the dropdown ‘I am a’ mark as GST Practitioner
Enter the state and the district from the dropdown menu
Enter the necessary details like Name, PAN number, etc.
You’ll be provided with a Captcha code, Enter it in the required box
Once you’ve completed all these steps, click on ‘proceed’, you’ll be redirected to the OTP verification page
Type in the two OTPs provided to you on your Email and Phone number, then click on ‘proceed’
Your TRN code will be generated
Enter your TRN code and the Captcha and hit ‘proceed’
Type in the OTP provided on your phone number and hit ‘proceed’.
Enter all the necessary details and upload all the documents required in .pdf or .jpeg format and hit ‘submit’ on the verification page
The various ways in which the application can be submitted are mentioned below:
DSC - You can submit the application using the DVC token. DSC registration is compulsory.
EVC and E-Signature - If you opt for this option then you’ll be provided with two OTPs - 1 on the Aadhar card linked phone number and the other on the email ID, enter those two and hit ‘submit’.
Importance of GST Practitioner
The individual must pass the GSTP exam within two years once they’ve enrolled themself for it. If and only if the individual has enrolled themself before 1st July 2018, he will be offered one extra year to give the exam i.e. 3 years.
Every GST Practitioner must be registered on GST Portal, considering the work they do.
They can register GST, cancel the registration or apply for a refund on behalf of any taxpayer on the GST Portal, all they need is to be eligible for the GSTP exam and pass the same. A certified GST Practitioner is always the first choice of every taxpayer as it increases its reliability and faith among the taxpayers.
