GST Practitioner - Enrolment Procedure

Goods and Services Tax (GST) is set to overhaul the entire indirect tax regime in India and make doing business easy in India. With the implementation of GST, over one crore registered enterprises will be registered under GST as a taxable person and be required to comply with various GST compliance requirements. To make compliance easy for businesses, the Government has introduced various initiatives like GST Practitioners and

GST Facilitation Centres. In this article, we look at GST Practitioners and the procedure for becoming a GST practitioner.

Role of GST Practitioner

To help taxpayers with their GST compliance, Goods and Services Tax Practitioners can undertake any or all of the following activities on behalf of a GST taxpayer

• File GST return GSTR-1 and GSTR-2 with details of outward and inward supplies;
• File monthly, quarterly, annual or final GST return;
• Make GST payment on behalf of the taxpayer for credit into the electronic cash ledger;
• File a claim for GST refund;
• File an application for amendment or cancellation of GST registration.

After authorization of a GST Practitioner on the GST Common Portal, the  Practitioner can complete various services. However, if an application for GST refund or an application for amendment or cancellation of GST registration is submitted, a confirmation must be provided by the registered person. Hence, for major changes, the registered person's consent must be filed along with the application on the GST common portal. Routine return filing will not require this special confirmation.

GST Practitioner - Requirements & Eligibility Criteria

The following are the requirements for registering as a GST Practitioner on the GST Portal:

• The applicant should possess a valid PAN card.
• The applicant should possess a valid mobile number.
• Applicant should possess a valid Email ID.
• The applicant should possess a Professional address.
• The applicant should possess all the required documents and information.

Any person who is a citizen of India having necessary qualification, of sound mind and not convicted or adjudicated as insolvent can become a GST Practitioner. To be qualified as a GST Practitioner, the person must be:

• A retired officer of the Commercial Tax Department of any State Government or of the Central Board of Excise and Customs, Department of Revenue, Government of India, who, during his service under the Government, had worked in a post not lower in rank than that of a Group-B gazetted officer for a period of not less than two years; or
• Has been enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than five years;
• Has the following degree or qualification:
  • A graduate or postgraduate degree or its equivalent examination having a degree in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University established by any law for the time being in force; or
  • A degree examination of any Foreign University recognized by any Indian University as equivalent to the degree examination having a degree in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management; or
  • Any other examination notified by the Government, on the recommendation of the Council, for this purpose; or
  • Has passed any of the following examinations, namely:
    • Final examination of the Institute of Chartered Accountants of India;
    • The Institute of Cost Accountants of India;
    • Final examination of the Institute of Company Secretaries of India.

GST Practitioner - Application Procedure

Given below are the steps that have to be followed to register for a GST Practitioner on the GST Portal.

Step 1: Log on the website The applicant has to click on the official website. Step 2: Click on the Register option Once the GST Home Page appears on the screen, the applicant has to click on the 'Register Now' option. An alternate way to do this is, the applicant can click on the Services option. Then click on Registration and on the New Registration option. Step 3: Registration Page appears The Registration page is displayed on the screen. The applicant has to click on the New Registration option. Step 3- GST Online Enrollment for Practitioners Step 4: Select GST Practitioner In the 'I am a' drop-down list, the applicant has to click on the GST Practitioner as the type of taxpayer to be registered. Step 5: Select the State In the State/Ut and District drop-down list, the applicant has to select the appropriate state and district for which the Registration is required. Step 6: Enter the Name In the 'Name of the GST Practitioner', the applicant has to enter the legal name as mentioned in the PAN database. Step 7: Enter the PAN  In the 'Permanent Account Number', the applicant has to enter the PAN. Once the name and the PAN are entered, the Name of the GST Practitioner and PAN, it will be validated against the CBDT database. Step 8: Enter the Email ID The applicant has to enter the email address of the Primary Authorized Signatory. Step 9: Enter the Mobile Number The applicant has to enter the Indian mobile number of the Primary Authorized Signatory. On entering the mobile number, an OTP will be sent to the registered mobile number. Step 10: Clear the Captcha Code The applicant has to enter the characters that appear in the image to clear the Captcha code. Step 11: Click on Proceed On clearing the Captcha code, the applicant has to click on the Proceed option. GST Portal is displayed with the GSTINs/ Provisional ID's/ UINs/ GSTP IDs that are linked to the PAN within the state. After successful validation, the applicant is directed to the OTP verification page. Step 12: Enter the OTP The applicant has to enter the OTP that was sent to the registered mobile number. After entering the mobile OTP, the applicant has to enter the OTP that is sent to the Email ID. Once both the OTPs are entered, the applicant has to click on Proceed.

Part B

Step 1: Receiving the TRN The applicant receives a 15-digit Temporary Reference Number to the given email ID. Click on the Proceed option. Step 2: Clear the Captcha Code The applicant shall enter the characters from the image to clear the captcha code. Then, click on the Proceed option. Step 2- GST Online Enrollment for Practitioners Step 3: Enter the OTP The applicant shall enter the OTP sent to both the mobile number and the Email ID. Step 4: My Saved Application page appears Next, the applicant is directed to the 'My Saved Application' page. Under the Action column, the Edit icon has to be clicked. Step 4- GST Online Enrollment for Practitioners Step 5: Fill in the General Details section Under the General Details, the applicant has to enter the below details.

• Select the radio button Centre or State/UT, which is under the Enrolling Authority.
• Select the appropriate enrollment option from the drop-down list.
• Enter the appropriate University/ Institute.
• Select the year of passing from the drop-down list box.
• Enter the Qualifying Degree for enrolling as GST Practitioner.
• Select the document type under the proof of Qualifying Degree.
• Upload all the required documents in PDF or JPEG format.
• After filling the details, click on 'Save and Continue'.

Step 6: Enter the Applicant Details

• Select the Date of Birth.
• Enter the First, Middle and the Last Name.
• Select Gender.
• Enter the Aadhar Number.
• Upload the Photograph in JPEG format.
• After filling the details, click on 'Save and Continue'.

Step 7: Enter the Professional Address

• Enter the residential address with the correct PIN code.
• Select the appropriate proof of professional address from the drop-down list.
• Upload the selected the proof od professional address in JPEG or PDF format.
• After filling the details, click on 'Save and Continue'.

Step 8: Verification Page

• Check the check-box with the verification statement.
• Enter the place.
• Choose the required format to submit the form such as DSC, E-Sign or EVC.

To submit using DSC

• Click on the 'Submit with DSC' button.
• Click the Proceed button.

To submit using E-Signature

• Click on the 'Submit with E-Sign' button.
• Click on the Agree option in the Declaration box.
• Enter the OTP that is sent to the Email ID and the mobile number that is registered with Aadhar.
• Click on the Continue button.
• After Registration, the system sends an acknowledgement to the registered Email ID and mobile number within the next 15 minutes.

To submit using the Electronic Verification Code

• Click on the 'Submit with EVC' button.
• Click on the Agree button that is in the declaration box.
• The system sends an OTP to the registered phone number, registered with Aadhar.
• Click on the Continue button.
• After the completion of the procedure, the system sends an acknowledgement and an Application Reference Number (ARN)  to the registered Email ID and mobile number within the next 15 minutes.

Validity of License

GST Practitioner license deemed valid until cancelled by the relevant authority. However, any person holding a GST Practitioner license should pass examinations held by the GST Authority and notified by the Commissioner from time to time. Further, all persons applying to become a GST Practitioner through the sales tax practitioner or tax return preparer route should pass the exam conducted by the GST Authority within one year from the implementation of GST. Further, a goods and services tax practitioner enrolled in any State, or Union Territory shall be treated as enrolled in the State/Union territory for the purposes.

Filing GST Returns as GST Practitioner

Once a person enrols as a GST Practitioner, his/her client can authorize the Practitioner to file GST returns on the taxpayer's behalf by filing Form GST PCT-05 on the GST Common Portal. The GST Practitioner can then prepare GST to return on behalf of the taxpayer with diligence and affix his/her digital signature on the GST return prepared by him/her or electronically verify the credentials. After filing the GST returns by the GST Practitioner, the GST officer should approve the filing made by the GST Practitioner. The registered persons shall confirm the returns filed by the GST Practitioner. The registered persons shall send the confirmation through email and SMS. If the registered person fails to respond to the request for confirmation till the last date of furnishing of such statement, the returns filed by the GST practitioner shall apply as final. Upon dissatisfaction on the services of GST Practitioner, the GST taxpayer may withdraw the Practitioner's authorization at any time through the GST Common Portal. For any misconduct by the GST Practitioner, a GST Officer can provide a reasonable opportunity to hear from the Practitioner. Later if required, the officer may disqualify him/her from practising as a GST Practitioner.