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How to Become a Registered GST Practitioner?

gst practitioner

In accordance with the new GST rules, before one starts helping one’s clients, one mandatorily needs to register oneself as a GST Practitioner.  In the present arena, the process of GST migration has been on its full swing. Report says, around 60 to 70 percent (in lakhs) businesses are going to be registered on the GST portal (www.gst.gov.in) before the window closes.

There are a number of businesses which are still oblivious regarding the appropriate procedure required for filing GST Returns as well as uploading invoices online. Hence they require to contact /appoint an experienced professional who can help them to deal with the new GST provisions effectively.

CGST Act, Sec. 48 clearly mentions the conditions, eligibility and, the procedure with respect to becoming a registered GST practitioner.

1. Which qualifications are required to become a registered GST practitioner?

In the GST regime, below mentioned person/s can qualify to become a Registered GST practitioner.

(A) Any retired officer of the Commercial Tax Department of any State Government / of the CBEC who has worked in a post of Group-B (or higher) / a Gazetted officer for a minimum period of two years.

(B) A Chartered Accountant / Company Secretary / Cost Accountant.

(C) A graduate / a postgraduate in Commerce, Law, Banking including Higher Auditing / Business Administration / Business Management from any Indian University  or a recognized Foreign University.

(D) A registered Tax Return Preparer / a Sales Tax Practitioner for a period of not less than 5 years.

2. What are the specific conditions to become a registered GST practitioner?

To become a registered GST practitioner under GST rule, one must be –

(A) A citizen of India, and

(B) Possessing a sound mind

But must not be –

(C) Adjudged as an insolvent (bankrupt)

(D) Convicted of an offense with imprisonment of 2 years or more

3. What are the duties of a registered GST Practitioner?

On behalf of their clients, a registered GST practitioner requires to perform the following duties:

(A) Filing of GSTR 1 and GSTR 2

(B) Furnish GSTR 3 and GSTR 9

(C) Make deposit for credit into the electronic cash ledger

(D) Filing a claim for refund (after confirmation from registered person)

(E) Filing an application for amendment or cancellation of registration (after confirmation from registered person)

(F) Appearing as an authorized representative

Now, let us know the step by step process for –

4. How to become a registered GST practitioner?

Step 1: Visit the GST Govt. portal (www.gst.gov.in)

Step 2: Go to ‘Services’ and then to ‘Registration’ and finally choose ‘New Registration

GST Practitioner Registration

Step 3: You will be redirected to the ‘New Registration’ page.

Here click on ‘New Registration’ and then from the dropdown options in ‘I am a’ select ‘GST Practitioner’.

Next, select the appropriate ‘State’ and ‘District’.

Enter ‘Name’, ‘PAN’, ‘E-mail ID’ and ‘Mobile Number’ in the provided column there.

Enter the ‘Captcha Code’ properly and finally click on ‘Proceed’.

GST Practitioner Registration Service

Once the validation is successful, you will be redirected automatically to OTP Verification page

Step 4: Enter both the OTPs (received on e-mail and mobile number). And now, click on ‘Proceed

GST Practitioner Email and Mobile Varification

Step 5: A unique ‘TRN’ will be generated automatically and then click on ‘Proceed’.

Generate TRN

Step 6: Now, properly enter the ‘TRN’ and ‘Captcha Code’ and again click on ‘Proceed’.

Enter TRN Number

Step 7: An OTP will be sent to the registered mobile number. Enter this ‘OTP’ in the provided column and then again click on ‘Proceed’.

Mobile Number Varification

Step 8:  All the required details need to be entered carefully in provided columns (boxes) and necessary documents should be uploaded properly in pdf. & jpeg. Format.

GST Practitioner required documents

And now, click on ‘Submit’ in the Verification page.

There are two different ways for the successful submission of the application:

  1. DSC – Application can be submitted successfully through the DSC token. {If only …..(from e-mudra) is already installed and DSC has been registered on the website}.
  2. EVC and E-signature – Enter both the OTPs sent on your e-mail id and on mobile number (this mobile number must be linked with your Aadhaar). And finally ‘Submit’ the application.

A success message appears just after the application is submitted. And, within 15 days you will receive an acknowledgement on your registered e-mail address.

In the GST regime, if someone wants to assist his/her clients effectively in accordance with the GST compliances, it is important register as a GST Practitioner. Hence, by following the above steps and instructions properly one can easily become a registered GST practitioner.

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