The GST or Goods and Services Tax law is a relatively new and complex indirect tax law in India. It is natural for taxpayers to have doubts and questions regarding various aspects of GST compliance, including registrations, return filings, refund claims, and other submissions. To assist taxpayers in navigating these challenges, the government has instructed the idea of GST practitioners. These practitioners are professionals who have passed a certification course on GST law and related procedures. The government authorizes them to assist taxpayers in GST compliance matters. GST practitioners can help taxpayers register, file returns, and handle refund claims.
Who is a GST practitioner in GST?
A GST Practitioner is an individual authorised by the Government to assist taxpayers in the Goods and Services Tax (GST) compliance process. They can perform activities such as filing GST returns, applying for registrations and refunds, and maintaining records on behalf of their clients. These activities may include:
- Registration: A GST practitioner can help taxpayers with GST registration, including submitting an application for registration or making amendments or cancellations to an existing registration.
- Returns: GST practitioners can assist taxpayers in preparing and filing monthly, quarterly, or annual GST returns, such as GSTR-3B, GSTR-1, GSTR-9, and others.
- Refunds/Payment: GST practitioners can file refund claims or make tax payments on behalf of registered persons, which can be a significant relief for businesses.
- Authorized Representative: GST practitioners can represent taxpayers as authorised representatives before any officer of the GST Department, Appellate authority, and the Tribunal. They can represent the taxpayers in any GST-related matters or proceedings.
Steps on How to Become a GST Practitioner
To become a certified GST practitioner, an individual must follow the following steps:
Step 1: Register as a GST practitioner on the GST portal by filling in Form PCT-01 and obtaining the Enrollment certificate in Form PCT-02. The process involves uploading the necessary details for registration and supporting documents on the portal. The GSTN will generate a Temporary reference number (TRN) and verify the facts through an OTP sent to the registered mobile number. Once the application is submitted through DSC or EVC, an acknowledgement with the GSTP Enrollment number is received on the registered email ID within fifteen days.
Step 2: After enrolling on the GST portal, the individual must appear for the GSTP exam for certification within two years of enrollment. The candidate must pay the requisite fees and score at least 50% of the total marks to qualify as a certified GSTP. Once the individual takes the certification exam, their name will be included in the enrolled GSTP list, available on the GST common portal for taxpayers.
By completing the above steps, an individual can become a certified GST practitioner and provide professional assistance to taxpayers in GST compliance matters. This certification process ensures that only qualified and competent individuals can assist taxpayers in navigating the complexities of GST laws and regulations, thus providing them with quality and reliable services.
Exam Procedure for GST Practitioners
To become a certified GST practitioner, an individual must appear for the GSTP exam conducted by the NACIN (National Academy of Customs, Indirect Taxes, and Narcotics) . The details of the exam are as follows:
Date of Exam: The exams are conducted twice a year at designated centres across India. Candidates have the flexibility to select the center of their preference. NACIN notifies the exam date and is available on the GST portal, GST Council Secretariat, and leading English and regional newspapers.
Registration: Registration for the exam is available on the NACIN website at nacin.onlineregistrationform.org for interested candidates. They must log in with their GST enrolment number (user ID) and PAN (password).
Fees: Candidates must pay the applicable fees at the time of enrolment. The fees and mode of payment details are available on the NACIN website.
Nature of Exam: The GSTP exam is a computer-based test with only multiple-choice questions.
Result Declaration: NACIN declares the result within one month of the conduct of the examination and communicates it to the candidate by email/post.
Passing Marks: To become a certified GST practitioner, the candidate must score at least 50% of the total marks. The candidate must pass the exam within two years of enrolment. Candidates can be taken unlimited exam attempts within a period of 2 years.
By appearing for the GSTP exam and qualifying, an individual can become a certified GST practitioner, enabling them to assist taxpayers in GST compliance matters. This certification process ensures that only qualified and competent individuals can provide professional services to taxpayers and help them navigate the complexities of GST laws and regulations.
GST practitioner Examination Syllabus
The examination syllabus for enrolment as a GST practitioner covers the following legislation:
- The Central Goods and Services Tax Act, 2017
- The Integrated Goods and Services Tax Act, 2017
- All the State Goods and Services Tax Acts of 2017
- The Union Territory Goods and Services Tax Act, 2017
- The Goods and Services Tax (Compensation to States) Act, 2017
- The Central Goods and Services Tax Rules, 2017
- The Integrated Goods and Services Tax Rules, 2017
- All the State Goods and Services Tax Rules, 2017
- Notifications, Circulars, and orders are issued from time to time under the said Acts and Rules.
The exam consists of multiple-choice questions and covers the entire GST law and procedures mentioned above. Candidates must obtain at least 50% of the total marks to pass the examination. The results are declared within one month of the exam and communicated to the candidates via email or post. Candidates are allowed unlimited attempts within two years to pass the examination. Twice a year, the examination takes place at designated centers throughout India, and candidates can select their preferred exam center while registering for the test on the NACIN website.
One can join the GST certification course to clear the GST practitioner exam. Finprov provides online and offline courses on GST designed to help learners understand GST concepts with real-time examples. Our practice covers various topics, including the Basics of GST, Input tax credit, Composition scheme, GST return filing, E-way bill, Time of supply, Place of supply, Reverse charge mechanism, and more. The GST certification courses suit graduates, CAs, company secretaries, finance and tax professionals, and anyone looking for career opportunities in these fields.
Finprov has created a GST certification course suitable for all kinds of learners, equipping them with the required skills and knowledge to succeed in this industry. It benefits job seekers seeking employment in the accounting industry, as it will help them become intelligent accountants. Our GST certification course is practically oriented and efficient, making you an expert in this field.
