GST Practitioners Registration Process
- Blog|GST & Customs|
- 3 Min Read
- By Taxmann
- Last Updated on 19 October, 2021
Once the applicant has submitted the application through GST common portal, the GST officer would process his application and after making necessary enquiries for GST practitioner exam eligibility and would issue him a GST Practitioner certificate.
Responsibility of a GST Practitioner
As per GST practitioner benefits, he can perform below mentioned tasks on behalf of his taxpayer clients-
1) He can file GSTR 1 details of outwards supplies and GSTR 2 – Return of Inward Supplies.
2) He can furnish GSTR 3 – for monthly GST Return and GSTR 9 for Annual Return.
3) He can also make a deposit for credit into his electronic cash ledger.
4) He can file a claim for his refund.
5) He can also file and application for amendment or cancellation of his GST Registration.
6) He can appear as an authorized representative.
Validity of GST Practitioner Certificate
GST Practitioner certificate once issued is valid until a relevant government authority cancels it. However, the person who holds the GST Practitioner license must pass the GST Practitioner exam from repeatedly as notified by the GST Authority. Also, any person applying to become a GST Practitioner should be a sales tax practitioner or tax return preparer for at least past 2 years and should pass the GST Practitioner exam within a period of one year after issuance of the certificate.
Taxmann’s GST Practitioner Exam Book – This is an essential book for preparing for GST Practitioners exam.
Role of GST Practitioner
Once the applicant is enrolled as a GST Practitioner, then he is authorized to file GST returns on behalf of his taxpayer clients through form GST PCT -05 on GST common portal. He can then file GST Returns, affix his/her digital signatures, and electronically verify his credentials. However, in the role of GST Practitioner, he cannot approve the GST Return. It must be approved by registered person on ask of GST Practitioner. The registered person will receive an email and SMS to approve such return as filed by GST Practitioner.
However, if the registered person fails to respond to such a communication even after the last date of furnishing such a statement, then the return filed by GST Practitioner will automatically be filed. A taxpayer is empowered to withdraw the practitioner’s authorization at any point in time in case he is not satisfied with his services. He can do this through common GST Portal.
In any case, if GST Practitioner is found guilty of misconduct, then a GST Officer can get disqualified from his/her practice as a GST Practitioner.
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