A GST (Goods and Service Tax) practitioner is an individual who has received approval from a registered person to perform GST practice under Section-48 of the CGST.
In layman terms, you are a registered person as you pay taxes and you authorise a licensed GST practitioner to take care of tax and return related activities for you.
Their major job is to help their clients in filing information across outward and inward supplies. They also perform other activities like filing of returns.
With the launch of GST across the nation, there is a huge requirement for registered GST practitioners to help individuals as well as entities in various tax relation activities.
GST Practitioner Eligibility
To be eligible to act as a GST practitioner, an individual will have to fulfil the eligibility criteria and other conditions as per the Return Rules 24 & 25. An individual should be:
- Indian citizen
- Sound have sound mid
- Must not have declared insolvent
- Must not have convicted with imprisonment
Apart from the above requirement, the individual will also have to fulfil one of the below-mentioned conditions:
- Should be Ex-officer in the CTD (Commercial Tax Department) of CBEC or State Government and worked at Group B Gazetted officer level or more. Should also have minimum two years of experience
- Minimum five years of experience as a ST (Sales Tax) Practitioner or TRP (Tax Return Preparer) under existing tax law
- Degree (graduate or postgraduate) in Commerce, Banking, Law as well as Business Management or BA (Business Administration) or Auditing from recognised university or Institute, or
- Foreign University Degree recognised by Indian constitution, or
- Any similar examination under the scrutiny and acceptance of the government for similar purpose, or
- Degree examination from Indian or Foreign University which is recognised by Indian constitution,
- Should have cleared any of below-mentioned examinations:
- Cleared the final ICAI (Institute of Chartered Accountants of India) examination, or
- Cleared the final CAI (Cost Accountants of India) examination, or
- Cleared the final ICSI (Institute of Company Secretaries of India) examination
GST Practitioner Roles
- The major roles of a registered GST practitioner can be categorised as follows:
- Furnishing specifics of the inward & outward supplies
- Furnishing of annual, final, quarterly or monthly return
- Making credit deposits into electronic-cash ledger
- Filing refund claims
- Filing application for registration amendment or cancellation
Apart from the above, GST practitioners can also act as authorized representatives of their tax payers across any department, Appellate Tribunal or Appellate Authority provided they have received authorisation from their registered tax payer. In case any GST practitioner is submitting application for refunds, cancellation or amendment of his/her registration, authorization from the registered person is required.
GST Practitioner Activities
Any statement produced by a GST practitioner should be made accessible for the registered individual across the common portal for GST. The registered individual will provide confirmation for every furnished statement via SMS or email. It is also important for the registered individual to confirm the facts and ensure that these are correct and true, before signing them. However, if a registered individual fails to respond to the confirmation, the returns filed by the GST practitioner will be considered confirmed. Any case of misconduct will result in cancellation of licence.
Any individual who intends to work as GST practitioner will have to take consent and authorization from a registered person. This registered person will be filling up the form named ‘GST PCT-5’. In this form, the registered individual (you) will have to list the activities in which GST practitioner will receive authorities for actions. The form will have two parts- A and B. In part-A, the registered person will give authorization. In Part-B, the GST practitioner will accept this authorization. In case of any changes or correction in the form, the authority lies with the registered individual.
Procedure to Register as GST Practitioner
The procedure to register as a GST practitioner is very simple. The procedure is purely online. If you are eligible as per above eligibility then you can apply as a GST practitioner through official website of GST i.e. gst.gov.in