How to Become a GST Practitioner?


Brief Overview

A GST practitioner is an individual who performs a variety of GST functions on behalf of a Registered Person. For any issues with GST compliance, assistance can be sought from GSTP. A GST practitioner, who has been approved by the government to undertake any or all of the functions listed below on behalf of a taxable person. The accounting institute in Ernakulum provides the best online and practical training.

  • Furnish Monthly, Quarterly, Annual, or Final returns
  • File an application for amendment/cancellation of Registration
  • Furnish information about outgoing and incoming supplies.
  • File a refund claim
  • Viewing GST notices
  • View the electronic cash, liability, and credit ledgers
  • Generation of e-way bill
  • Furnish details of challan in GST ITC 04
  • Fill out an intimation to pay tax under composition/withdrawal from scheme, and so on.

Registration procedure

GST practitioners are crucial to the GST system, facilitating and supporting compliance. Before beginning their journey as a GST practitioner, a person must be registered or licensed to practice and offer GST compliance-related services through the GST site and GST Network (GSTN). The requirements, criteria, and process for becoming a registered GST practitioner are outlined in Section 48 of the CGST Act 2017.

Eligibility Criteria

Basic condition

  • One should be a citizen of India
  • One should be a person of sound mind 
  • One should have not been declared as insolvent
  • One should have not been convicted for an offence with imprisonment for more than two years

Qualifications for Becoming a GST Practitioner

  • A retired officer of any State Government’s Commercial Tax Department or the CBIC who worked in a Group-B (or higher) gazetted officer position for two years or more
  • Advocate
  • A Tax Return Preparer or Sales Tax Practitioner who has been registered for 5 years or more
  • A person who has earned a bachelor’s degree in commerce, law, or banking from any Indian or foreign university.
  • Company Secretary with (COP)
  • Cost Accountant
  • Chartered Accountant

 **However, no individual enrolled as a GST practitioner shall be allowed to stay enrolled unless he passes the examination conducted at such times and by such authority as the Commissioner may notify on the Council’s recommendations.

GSTP Exam

Within two years after enrolling as a GST practitioner, the person must pass the GSTP exam. One exception is that if a person enrolls as a GSTP before July 1, 2018, he will have an additional year to pass the exam. To qualify for the GST Practitioner examination, a candidate must receive at least 50% of the total marks. During the two-year period, the candidate can attempt as many times as he or she wants without any limits. On behalf of the taxpayer, a GST practitioner files vital data and information. Because the GST practitioner’s work is so important, he must first register on the GST Portal and pass an exam to receive a certificate before starting his practice. In the viewpoint of the taxpayer, obtaining GST Practitioner certification helps to increase credibility and create an atmosphere for trust.

Syllabus:

  • The Central Goods and Services Tax Act, 2017
  • The Union Territory Goods and Services Tax Act, 2017
  • All the States Goods and Services Tax Acts of 2017
  • The Integrated Goods and Services Tax Act, 2017
  • The Goods and Services Tax (Compensation to States) Act, 2017
  • The Integrated Goods and Services Tax Rules, 2017
  • The Central Goods and Services Tax Rules, 2017
  • All the States Goods and Services Tax Rules, 2017
  • Circulars, Notifications, and orders issued from time to time under the said Acts and Rules