How to Become a GST Practitioner? [Detailed Guide]

The government of India came up with the concept of a GST practitioner to ease the burden of GST compliances for taxpayers. A GST practitioner is a person who acts as a link between the GST authorities and a registered taxpayer. He aids the taxpayer in preparing returns and performing other activities discussed in detail below.

What does a GST practitioner do?

• Lodge an application for GST registration
• Lodge an application for amendment/cancellation of GST registration
• File GST returns, i.e., monthly, quarterly, annual, or final
• Apply to claim the refund
• Appear before any jurisdictional officer, the appellate authority, or appellate tribunal as a registered taxpayer’s authorised representative
• Perform such other duties as may be required on behalf of the taxpayer

Eligibility Criteria to Become GST practitioner:

Basic mandatory eligibility criteria: Applicant must be an Indian citizen, satisfying the below-mentioned educational requirements. Such a person should not be of unsound mind or convicted with imprisonment for two years or more. Further, ensure that the applicant is not adjudicated as insolvent or declared bankrupt.

To become a GST practitioner, a person must satisfy any of the below-stipulated requirements:

1. Former pensioned officer of the state-level Commercial Tax Department (CTD) or of the Central Board of Indirect Taxes and Customs (CBEC), who has worked not below the rank of Group-B category during the term of his service gazetted officer for at least two years.

2. Registered as a tax return preparer or a sales tax practitioner under the subsisting provisions of law during the tenure of at least five years.

3. Holds any of the following degrees/qualifications:

i) Graduate or postgraduate (PG) degree and a degree in Law, Commerce, or Banking from any Indian institute established under law.

ii) Degree issued by any university established outside India, provided that it is accepted by any Indian institution and recognised at par with degree mentioned in sub point number (i).

iii) Passed some other assessment or examination as stipulated by the Indian government.

iv) Cleared at least one of the below-mentioned examinations:

• The final stage of the Chartered Accountant Examination conducted by ICAI, i.e., Institute of Chartered Accountants of India.
• The final stage of Company Secretary Examinations conducted by ICSI, i.e., Institute of Company Secretaries of India.
• The final stage of Cost Accountant Examinations conducted by CMA, i.e., Institute of Cost Accountants of India.

So, once you satisfy the eligibility criteria mentioned above, you can head on to the GST portal to get yourself registered as a GST practitioner. So, let’s go through the process of enrolment now.

Application procedure to become a GST practitioner:

1. Log in to the portal: Go to the GST portal and log in using your username and password.

2. Select the ‘Register’ option: Once you have logged in, the GST dashboard will be displayed. Now go to ‘Services,’ select ‘Registration’ and click on the ‘New registration’ tab.

PART A of the GST PCT 01 form

3. Fill in the information: Here, you will be required to fill the PART A of the GST PCT 01 form. From the drop-down menu, select the option ‘GST Practitioner’ as the type of applicant for which registration is sought. Now, fill in other details such as place of business, legal name of business, PAN number, email address, and mobile number. An OTP will be sent on both the entered email ID and mobile number for validation. Now enter the captcha code. Once done, click on ‘Proceed.’

4. Enter the OTP: Enter the OTP sent on both the entered email ID and mobile number. Once both the OTPs are entered, a 15-digit temporary reference number (TRN) will be issued.

5. Now, go to ‘Services,’ select ‘Registration,’ and then click on the ‘New registration’ tab: Here, select the ‘Temporary Reference Number’ radio button. Next, enter the issued TRN and proceed. Now, enter the OTP sent on your mobile number and email ID. Once done, click on ‘Proceed.’

PART B of the GST PCT 01 form

Part B of the form is divided into four parts, i.e., General Details section, Applicant Details, Professional Address, and Verification. Let’s look into each of these categories in a little more detail:

1. General details section: Enter the degree under which you qualify to apply for the post, the passing year, and select the appropriate university/institute. Now, upload the requisite documents of your study as proof and then select ‘Save and continue.’

2. Applicant details: In this section, provide information such as name, gender, date of birth, and Aadhaar number. You will also be required to upload a photograph in JPEG format here. Once done, click on ‘Save and Continue.’

3. Professional address: Under this section, enter the residential address. Further from the drop-down list, select the relevant proof of address and attach the same. After that, click on ‘Save and Continue.’

4. Verification page: Here, check the declaration check box. Type in the place and submit the form using Digital Signature Certificate (DSC), Electronic Sign (E-Sign), or Electronic Verification Code (EVC) facility. Once the application is submitted, you will be allotted an Application Reference Number (ARN). Through this number, you will be able to track the status of your application at any time.

5. Acceptance/rejection of application: Your submitted application will be scrutinised by an appropriate officer. If found in order, a GST practitioner certificate in e-form GST PCT-2 will be granted. If an application is rejected, proper reasons for the same shall be intimated to the applicant in form GST PCT-4.

Once you are enrolled as the GST practitioner, you will be required to pass an exam conducted by the National Academy of Customs, Indirect Taxes & Narcotics (NACIN) within a stipulated period of 2 years from the date of enrollment. Registration for the GSTP exam takes place through https://nacin.gov.in/.

Key Considerations:

• GST Practitioner license issued to the applicant remains valid, provided the designated authority does not cancel it.
• Once the applicant is enrolled as the GST practitioner on the portal, they have to appear for the GSTP exam within two years of enrolment.
• The registration application can be saved as a draft up to 15 days from the date TRN is generated. So, the applicant can come back anytime and proceed with the remaining part within those 15 days. An applicant will be required to start afresh after the expiry of 15 days.

Now that you have gone through the complete process, we hope you can easily fill up the application to become a GST practitioner online. But before that, ensure that you qualify the minimum eligibility criteria.

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FAQ’s

Q. Is separate registration for GST practitioners required for each state and union territory?

Ans. No, there is no such requirement to take separate registration for each state/union territory. A single application is sufficient to practice on an all-India basis.

Q. Are there any prerequisites before I enrol myself as a GST practitioner? If yes, what are they?

Ans. To become a GST practitioner, you need to fulfil these conditions:

• Must have a valid PAN Card
• Must have a valid mobile number, email ID, and professional address
• Must fulfil the eligibility criteria as stipulated above

Q. Can I make multiple registrations on the GST portal using the same mobile number and email ID?

Ans. Yes, you are permitted to use the same mobile number and email ID for making multiple registrations on the GST portal.      

Q. What is the validity of the GST practitioner license?

Ans. A GST Practitioner license remains valid, provided the relevant authority does not cancel it. Furthermore, the holder of such a license can himself surrender the license as well.

Q. What is the process to surrender the GST practitioner license?

Ans. To surrender the license, head to Services -> Registration -> Application for Cancellation of Enrolment option. Here, mention the reason for cancellation and apply (FORM GST PCT 06). The cancellation of the enrolment order will be issued by the authority in Form GST PCT 07.