This image is a part of the basics of GST tax series article started by the buzz stand . IT explains GST enrollment procedure

Basics of GST- GST practitioner enrollment

With the new GST tax coming into picture we would be seeing creation of new jobs in the form of GST practitioner. In this post of Basics of GST series, we would be discussing about the roe of GST practitioner and how to enroll for it. With new GST act coming into picture there are around 1 crore business which would come under umbrella of GST and would be known as taxable business. To make it easier for businesses government has also started with concept of GST practitioner and GST facilitation centers.

Role of GST Practitioner

GST practitioner can take any of the following activities to help business with GST tax

  • GST filing of forms GSTR-1 and GSTR-2. Also filing of inward and outward supplies
  • GST filing of monthly, quarterly or annual returns
  • Making GST tax payment into electronic cash ledger on behalf of taxpayer
  • Getting GST refund by filing GST claim
  • Helping in Amendment or cancelation of GST registration

A GST Practitioner can complete various services on the GST Portal after it has been verified there. In case, application for GST refund or cancellation or amendment of GST registration is submitted a confirmation from the taxpayer would be needed.

Eligibility Criteria for GST Practitioner

Any person who is an Indian citizen and with a sane mind along with the required qualifications can be eligible for GST Practitioner.  The following are the requirements to become a GST Practitioner.

  • A retired officer of Central boards of Excise and Customs office or commercial tax department of state government with atleast 2 years of experience at Group B or A
  • Someone who was a Sales Practitioner or return preparer under previous law for atleast 5 years,
  • A person who has one of the following qualifications
    • Graduate or post-graduate degree in Law, Commerce, Banking including higher audit, Business Management or Business administration from recognized Indian university
    • Graduate or post-graduate degree in Law, Commerce, Banking including higher audit, Business Management or Business administration from recognized Foreign university recognized by Indian University
    • Any other examination that maybe notified by Government of India
    • A person who might have passed any of the final examination of the following
      • Institute of Chartered Accountants of India
      • Institute of Cost Accountants of India
      • Institute of Company Secretaries of India.

Application Procedure for GST Practitioner

If the person clears the eligibility criteria above, he/she can fill the Form GST-PCT-1 or can visit the Facilitation Centre. After the application is received officer would assess it and take a decision to issue GST Practitioner certificate.

After this verification  process is complete a GST certificate would be issued.

GST Practitioner License Validity

GST Practitioner license would be valid unless it has been cancelled. The Practitioner might be required to take tests from time to time and those joining GST Practitioner list by method of being tax return preparers under the previous tax would be required to take a test within an year of GST tax implementation

GST filing as a Practitioner

After the person has received the GST PCT-02 form or certificate from authorities he can be doing GST filing on behalf of his customers after he has been authorized to do so. He would be required to fill GST PCT-05 form for the same. The GST Practitioner can then do GST filing and attach his digital signatures.

After the GST filing has been done there is a confirmation required from the registered person. After the GST filing has been done there is a confirmation required from the registered person. Confirmation for GST filing would be either through email or SMS. The confirmation or rejection has to be till the date of GST filing otherwise the return will be automatically accepted.

In case of unsatisfactory service, the taxable person through access of his common portal can withdraw the authority anytime.

For learning, more you can visit other posts of our basics of GST series. For more help on becoming GST practitioner you can contact The Buzz Stand Team.