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GST Practitioner – A career path for future

GST Practitioners will be an exciting career for commerce graduates and finance professionals. This article will help you get a clear picture on the procedure for a person to become a certified GST Practitioner

Who is a GST Practitioner?

GST Practitioner is a consultant who provides services to other taxpayers through online mode. A GST Practitioner must be registered on GSTN Portal and must have gained a certificate by going through an application procedure before he can start his or her practice.

Eligibility Required

  • Graduate or post graduate or must possess an equivalent degree in commerce, law, banking, business administration, business management for any recognized Indian University which is approved by law.
  • Equivalent degree from a foreign university which is recognized by an Indian University.
  • A degree from an Indian University or a Foreign University which is equivalent to degree examination, which may include one of these examinations- Finals of Institute of Chartered Accountants of India/ Finals of Institute of Cost Accountants of India/ Finals of Institute of Company Secretaries of India.
  • Chartered Accountant holding COP/ Company Secretary holding COP/ Cost and Management Accountant holding COP/ Advocate/ Retired Government Officials

A person who is eligible based on this criteria, then can submit an application for GST Practitioner exam registration by filling form GST PCT – 01 through GST Common Portal for GST Practitioner exam.

Basic Conditions for becoming a GST Practitioner

  • They should be a citizen of India
  • They should be not be convicted of an offense with imprisonment of 2 years or more
  • They should be of sound mind
  • They should not be adjudged as an insolvent

Duties performed by a GST Practitioner

  • Registration

He can assist in making application for GST registration on behalf of the taxpayer or make amendment/cancellation of GST returns.

  • Returns

GST practitioner can assist in filing monthly/quarterly/annual GST returns such as Form GSTR – 3B, Form GSTR – 1 & Form GSTR – 9.

  • Refunds/Payment

GST practitioner can file refund claims or pay taxes on behalf of the registered persons.

  • Authorised representative

GST practitioner would be allowed to appear as an authorised representative before any officer of the GST Department, Appellate authority and the Tribunal. 

Benefits of being a GST Practitioner

  • He can furnish details of inward and outward supplies
  • He can furnish the monthly, quarterly, and annual return on behalf of his taxpayer client
  • He can make a deposit for credit into the electronic cash ledger
  • He can view complete list of taxpayers who are engaged in your account.
  • He can file an application for his claim for refund
  • He can file an application for amendments or cancellation of his registration
  • He can help his client to generate an e-waybill for various movement of his goods
  • He is enabled to accept or reject the application as a consultant from fellow taxpayer
  • He is also enabled to make changes in the profile of his taxpayer client like place of his business, his contact details,and his other business information. However, a GST practitioner can only save such information and cannot submit it. He must tell his client to submit the information as he has furnished it.

In short, A GST practitioner or GSTP is a person approved by the Central and State Governments to perform any or all of the following activities, on behalf of a taxable person:

  • File an application for fresh registration
  • File an application for amendment or cancellation of registration
  • Furnish details of outward and inward supplies
  • Furnish monthly, quarterly, annual or final GST returns
  • Make payments for credit into the electronic cash ledger, i.e. payments for tax, interest, penalty, fees or any other amount
  • File a claim for refund
  • Appear as an authorised representative before any officer of department, appellate authority or appellate tribunal

Finprov’s GST Practitioner training programme will train and equip you to build a career as an approved GST practitioner. Click here to know more about GST Practitioner training.

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