Compliance of regulation is of maximum importance not just because the failure of it attracts penal consequences, but also because it is the moral duty of every person. But sometimes, ensuring such compliance as required via tax regulation becomes a cumbersome challenge given the quantum of time and multiplicity of returns filing and other related provisional compliance. Under the GST regime, GST registration is required, the return is to be filed each month, and payment of accurate tax under the proper head (IGST, CGST, SGST) is to be ensured. Many people do not have the proper or required understanding of the provisions of law to carry out such work/task and probabilities are they turn out to be lacking out on certain compliance. Certainly, for the individual who is not from a Commerce background, GST is rocket science. Further, in this aggressive world, commercial enterprises or businesses are more committed in their core field of work and procedural things are delegated to professionals.

The CGST Act, 2017 provides for GST Practitioners who, on behalf of the taxpayer, upon authorization, may carry out such work/activities, in accordance with the provisions of the GST law. Section 48 of the CGST Act, 2017, in relation to Rule 83 of the CGST Act, 2017 provides for provisions relating to a GST Practitioner.

GST Practitioner in Brief and How to Register

Almost 60 to 70 lakh organizations are going to sign up on the GST portal before the window closes. Many groups who are unaware of the tactics and the methods required for filing the GST returns and uploading invoices would search for an expert via whom they can get this done. Section 48 of the CGST Act presents for the eligibility, conditions, and the process for a person to be a registered GST Practitioner. A registered commercial enterprise can authorize the GST Practitioner to document returns on his/her behalf.

Role and Responsibility of a GST Practitioner

A GST Practitioner must fulfil the following obligations on behalf of their clients:

• Provide assistance in filing GSTR-1 and GSTR-2 returns
• Render assistance in filing GSTR-3 and GSTR-9 returns
• Make deposit for credit into the electronic cash ledger
• File a claim for refund (after affirmation from registered person)
• File an application for modification or cancellation of registration (after affirmation from registered person)
• Appear as an approved representative

Who is Eligible for Registration as GST Practitioner?

In order to be eligible as a GST Practitioner, the individual:

• Must be a citizen of India
• Must be a person of sound mind
• Must not be adjudicated as insolvent
• Must not have been convicted through a competent court
• Must satisfy the desired criteria to emerge as GST Practitioner

Conditions to be Fulfilled to Become a GST Practitioner

There are, however, certain conditions or criteria that must be fulfilled by the individual in order to successfully become a GST Practitioner. The individual must have any one condition fulfilled from the ones listed below to register as a GST Practitioner:

• A retired officer of the Commercial Tax Department of any State Government or of the CBEC, Department of Revenue, Government of India, who holds an experience of minimal 2 years as Group-B gazetted officer or as an officer of any higher rank.

• Chartered Accountant

• Cost Accountant

• Company Secretary

• Sales tax practitioner or tax return preparer under the existing law or rules having an experience of at least 5 years upon passing the examination conducted by the National Academy of Customs, Indirect Taxes, and Narcotics (NACIN).

• A graduate or post-graduate degree or its equal examination having a degree in Commerce, Law, Banking, which include Higher Auditing, or Business Administration or Business Management from any Indian University established via any law in the meanwhile in pressure or equivalent degree holder from Foreign University.

GST Practitioner’s Certification Validity/Expiry

The enrolment as GST Practitioner stays valid until the certificate is manually canceled by the individual/holder registered. However, the GST Practitioner Certificate holder is required to pass the examination which is conducted by NACIN and as per scheduled durations to continue as a GST Practitioner as is notified through the Commissioner. In the case of Sales Tax Practitioners or Tax Return Preparer under the present law, the examination must be taken within 365 days from the appointed date.

Note: The final date for passing the examination for GST Practitioners can be extended and the same is announced by the authorities for those GST Practitioners who have enrolled earlier under Rule 83(1)(b) i.e., who were sales tax practitioners or tax return preparer under the existing regulation for a length of not less than 5 years.

Procedure for Registering as a GST Practitioner

Given below is a step-by-step procedure on how to register for a GST Practitioner online on the common GST portal.

Steps:

1. On your computer or smartphone/tablet device, open a web browser and visit the official GST portal https://gst.gov.in.

2. At the homepage, click Services from the top menu, select Registration and click again on the New Registration option. You will be immediately redirected to the New Registration page.

3. When you are on the New Registration page, you will be presented with a form, where you are required to fill details into the fields which are marked as mandatory. These include:

• Select the New Registration option.

• Choose GST Practitioner from the “I am a” drop-down list-box.

• Select your state, union territory or district from the State/UT and District drop-down list-boxes.

• Enter the name you want to register as a GST Practitioner.

• Provide your PAN (Permanent Account Number) details.

• Enter your e-mail address, which may be used for validation and communications in the future.

• Also, provide your mobile number, which may be used for validation and communications in the future.

• Enter the Captcha Code as shown on the image provided to you.

• After entering all the details required, click the Proceed button.

• Upon having your details validated, then you will be taken to the OTP verification page.

4. You will receive two separate OTPs on the e-mail address and mobile number that you provided above. Enter the codes in the Mobile OTP and Email OTP fields, then click the Proceed button.

5. A 15-digit Temporary Reference Number (TRN) will be generated and displayed on your screen. Again, click the Proceed button.

6. You will be redirected to the New Registration page. Here, select Temporary Reference Number (TRN), enter the TRN provided to you, and enter the Captcha code shown on the image. Click the Proceed button.

7. You will be redirected to the Verify OTP page. Again, you will receive an OTP on your mobile number/e-mail. Enter the OTP code in the Mobile/Email OTP field and click the Proceed button.

8. On the Verification page, you are required to enter details that are asked during the registration procedure and upload your documents, which are accepted in PDF and JPG/JPEG formats only. Also, you must accept the declaration by checking the box. Click the Submit With DSC or Submit With E-Signature button, as you desire.

Note: There are two methods for submitting your application. These are:

• Digital Signature Certificate (DSC) – You can submit your application using the DSC token. However, you are required to have the emSigner (provided by mudra) installed and set up on your PC/laptop and the DSC is registered on the common GST portal/website.

• Electronic Verification Code (EVC) and/or e-Signature – You will receive two OTPs, one on the mobile number which is linked to your Aadhaar Card and the other which is sent to your e-mail address. Enter the OPTs and submit the application.

After you have submitted your application online on the GST portal, an affirmation message will be displayed on your screen. Also, you will receive an acknowledgment of your registered e-mail address within a period of 15 days. This will complete the process of having you successfully registered as a GST Practitioner.

Conclusion

Thus, in order to become a GST Practitioner, all it takes is to file an application in FORM GST PCT-01 electronically via the common GST portal or through a recognized Facilitation Centre which is notified with the aid of the Commissioner, then simply proceed with the online registration procedure. On receipt of the application in FORM GST PCT-01, the accredited officer, after perusal of the application and vital inquiry, may either accept the application or reject the application based on the common judgment criteria. In case the application is accepted, the applicant is then issued a certificate in FORM GST PCT-02.