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Guide to Becoming a Registered GST Practitioner

This guide details the process and requirements for individuals seeking to register as GST practitioners in India. It outlines the essential conditions, necessary qualifications, and the various duties a practitioner performs for clients, such as preparing applications and returns. The article also provides a step-by-step procedure for online registration on the GST portal and explains how practitioners can accept or reject taxpayer engagement requests.

📖 4 min read read🏷️ GST Registration

Under the Goods and Services Tax (GST) framework, GST practitioners play a crucial role by aiding businesses with compliance. Individuals wishing to serve as a GST practitioner must first be officially registered and authorized through the GST portal and GST Network (GSTN) to offer GST compliance services. Section 48 of the CGST Act outlines the specific eligibility criteria, terms, and procedures for becoming a registered GST practitioner. Once authorized, a GST-registered entity can empower the practitioner to submit tax returns on its behalf. After a practitioner enrolls with the GST system, taxpayers can request their services, and the practitioner can then choose to accept or decline the engagement.

Recent Updates for GST Practitioners

31st December 2020

A registered GST practitioner now has the option to apply for cancellation of their registration using Form GST PCT-06.

Basic Conditions for Becoming a GST Practitioner

To qualify as a GST practitioner, individuals must meet specific fundamental criteria:

  • Applicants must be Indian citizens.
  • They should possess a sound mental state.
  • Individuals should not have been declared insolvent.
  • They must not have been found guilty of any offense resulting in imprisonment for two years or longer.

Qualifications for Becoming a GST Practitioner

Several professional categories are eligible to become GST practitioners:

  • Retired officers from a State Government's Commercial Tax Department or the CBIC, who served at a Group-B or higher gazetted officer position for at least two years.
  • Tax Return Preparers or Sales Tax Practitioners with a minimum of five years of registration.
  • Graduates or postgraduates in fields such as Commerce, Law, Banking (including Higher Auditing), Business Administration, or Business Management from an accredited Indian or foreign university.
  • Practicing Advocates.
  • Chartered Accountants, Cost Accountants, or Company Secretaries holding a valid Certificate of Practice (COP).

Duties of a GST Practitioner

A GST practitioner undertakes various responsibilities for their clients, focusing on the viewing, creation, and saving of documents. These tasks include:

  • Drafting applications for amending, canceling, or revoking GST registration cancellations, pending registered person's confirmation.
  • Preparing applications for joining or leaving the composition levy scheme.
  • Accessing electronic cash, liability, and credit ledgers.
  • Assisting with GSTR 1, GSTR-3B, CMP-08, ITC-04, and other diverse returns and Input Tax Credit forms.
  • Preparing GSTR 9 and GSTR 4.
  • Generating challans and facilitating cash deposits into the electronic cash ledger.
  • Submitting refund claims via Form RFD-11, subject to registered person's confirmation.
  • Viewing and formulating applications concerning Advance Rulings, DRC-03, and Letter of Undertaking (LUT).
  • Reviewing GST notices.

It is important to note that while GST practitioners can prepare and save applications, the final submission must always be performed by the taxpayer themselves.

Process for Registering as a GST Practitioner

The registration process for a GST practitioner involves several steps on the official GST portal:

Step 1

To begin, visit the official GST portal at www.gst.gov.in.

Step 2

Navigate to 'Services' > 'Registration' tab, then click on 'New Registration'.

Step 3

On the 'New Registration' page:

  • Select 'New Registration'.
  • From the 'I am a' dropdown, choose 'GST Practitioner'.
  • Specify your State and District.
  • Provide your Name, PAN, Email Address, and Mobile Number.
  • Complete the captcha verification.
  • Click 'Proceed'.

Step 4

After initial validation, you will be directed to an OTP verification page. Enter the two distinct One-Time Passwords received on your registered email and mobile number, then click 'Proceed'.

Step 5

A Temporary Reference Number (TRN) will be generated. Click 'Proceed' to continue.

Step 6

Input your TRN and the captcha code, then click 'Proceed'.

Step 7

Enter the OTP sent to your registered mobile number and click 'Proceed'.

Step 8

Complete all required fields and upload necessary documents in .pdf or .jpeg format. On the 'Verification' page, click 'Submit'.

Applicant Details

  • Choose your date of birth and enter your first, middle, and last name (first name is mandatory).
  • Select your gender and other personal details, then upload a photograph in JPEG format (maximum 100 KB).
  • After entering details and uploading the photograph, click 'Save and continue' to move to the next section.

Professional Address

  • Enter your complete address, including the relevant pincode. The State and District will automatically populate from PART-A of the form.
  • From the dropdown menu, select the appropriate proof of professional address.
  • Upload the chosen address proof in JPEG or PDF format, ensuring the file size does not exceed 1 MB.
  • Once details are filled and the document uploaded, click 'Save and continue' to proceed to the final section.

Verification Page

  • Check the box next to the verification statement and specify the place.
  • Choose your submission method: DSC, e-Signature, or EVC. For e-Signature, ensure your Aadhaar number is updated in the 'Applicant Details' section.

The application can be submitted using two primary methods:

  • Digital Signature Certificate (DSC): Submit the application with your DSC token. Ensure that emSigner (from eMudra) is installed on your system and your DSC is registered on the website.
  • Electronic Verification Code (EVC) and e-Signature: You will receive two OTPs—one on your Aadhaar-linked mobile number and another on your email ID. Enter these OTPs to submit the application.

Upon successful submission, a confirmation message will appear. An acknowledgment will also be sent to your registered email ID within 15 minutes, finalizing your GST practitioner registration process.

Steps for Accepting or Rejecting a Taxpayer as a GST Practitioner

Once logged in as a GST practitioner, you can manage engagement requests from taxpayers:

Step 1

Log in to the GST portal using your GST practitioner credentials.

Step 2

On the dashboard, locate and click the 'Accept/reject taxpayer' button, or navigate via 'Services' > 'User Services' > 'Accept / Reject Taxpayer'.

Step 3

Click the 'View' link corresponding to the engagement request you wish to manage.

Step 4

Proceed to either accept or reject the engagement request:

  1. To Accept: Tick the consent box and click 'Submit with DSC or EVC' to complete the acceptance.
  2. To Reject: Without checking the consent box, click the 'Reject' button to finalize the rejection.

An email notification will be dispatched to both the GST practitioner and the relevant taxpayer following this action.

For additional information regarding the eligibility requirements for a GST practitioner, refer to our comprehensive article:

Further Reading

Frequently Asked Questions

What is the Goods and Services Tax (GST) in India?
The Goods and Services Tax (GST) is a comprehensive, multi-stage, destination-based tax levied on every value addition. It replaced multiple indirect taxes in India, aiming to simplify the tax structure and reduce cascading effects.
Who is required to register for GST?
Businesses exceeding a specified turnover threshold are generally required to register for GST. This threshold varies by state and type of supply (goods or services). Certain businesses must register regardless of turnover, such as those making inter-state supplies.
What are the different types of GST in India?
In India, there are four main types of GST: Central GST (CGST) levied by the Central Government, State GST (SGST) levied by State Governments, Integrated GST (IGST) for inter-state transactions and imports, and Union Territory GST (UTGST) for Union Territories.
How is Input Tax Credit (ITC) claimed under GST?
Input Tax Credit (ITC) allows businesses to reduce their tax liability by claiming credit for the GST paid on purchases of goods and services used for business purposes. It is typically claimed when filing GST returns, subject to specific rules and conditions.
What is the purpose of a GST return?
A GST return is a document containing details of income/sales and expenses/purchases that a taxpayer must file with the tax administrative authorities. It is used by tax authorities to calculate tax liability, monitor compliance, and ensure transparency in transactions.

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