GST Practitioners Registration Process

  • Blog|GST & Customs|
  • 3 Min Read
  • By Taxmann
  • |
  • Last Updated on 19 October, 2021
The applicant for GST Practitioner exam registration must go to website and click on Registration Link under Services and there press the ‘New Registration’ button. Further he must select ‘GST Practitioner’ under ‘I am a’ dropdown. Then he must select the State and District and enter his personal information like name, PAN details, email address and mobile number. 
To confirm, one must enter the captcha code and click on proceed. Then applicant will have re-routed to OTP verification page. He will receive two different OTPs on his registered email ID and registered mobile number. One he enters these two OPTs on OTP verification page a TRN (Temporary Reference Number) will be generated. Once he enters the TRN number, he will be re-routed to the page to upload the documents in PDF and JPEG Version. After submitting all the details his registration process would be complete. Now he can submit his application and receive an acknowledgement email in his registered email ID within 15 days of registration.

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.


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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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Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

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