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 1 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 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 authorisation 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 persons consent must be filed along with the application on the GST common portal. Routine return filing will not require this special confirmation.

GST Practitioner – Eligibility Criteria

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;
    • Final examination of the Institute of Cost Accountants of India;
    • Final examination of the Institute of Company Secretaries of India.

GST Practitioner – Application Procedure

Any person who is eligible to become a GST Practitioner as per the criteria above can apply using FORM GST PCT-01 through the GST Common Portal or through a GST Facilitation Centre notified by the Commissioner for GST Practitioner enrolment. The application form for GST Practitioner is attached below:

GST Practitioner Application Form

On receiving the application, the GST officer would process the application and make enquires as considered necessary for enrolment. If the Officer is satisfied, a GST Practitioner certificate would be issued.

Validity of License

GST Practitioner license would valid until its cancelled by the relevant authority. However, any person holding a GST Practitioner license would be required to 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 are required to pass an 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 is enrolled as a GST Practitioner, his/her client can authorise the Practitioner to file GST returns on the taxpayers behalf by filing Form GST PCT-05 on the GST Common Portal. The GST Practitioner can then prepare GST return on behalf of taxpayer with diligence and affix his/her digital signature on the GST return prepared by him/her or electronically verify the credentials.

When a GST return is prepared by a GST Practitioner, the GST return will be held for filing and the filing must be approved by the registered person. Confirmation for filing the return prepared by the GST Practitioner will be requested from the registered person 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, then the return prepared by the GST practitioner will be automatically filed.

In case a GST taxpayer is not satisfied with the services of a GST Practitioner, the taxpayer can withdraw a Practitioner’s authorisation at anytime through the GST Common Portal. If any GST Practitioner is is found guilty of misconduct, then a GST Officer can provide a reasonable opportunity for being heard and then if required, disqualify him/her from practising as a GST Practitioner.

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