{"id":7335,"date":"2018-10-16T18:34:06","date_gmt":"2018-10-16T13:04:06","guid":{"rendered":"https:\/\/www.hostbooks.com\/in\/?p=7335"},"modified":"2018-10-25T11:51:53","modified_gmt":"2018-10-25T06:21:53","slug":"become-registered-gst-practitioner","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/blog\/gst\/become-registered-gst-practitioner\/","title":{"rendered":"How to Become a Registered GST Practitioner?"},"content":{"rendered":"

In accordance with the new GST rules, before one starts helping one\u2019s clients, one mandatorily needs to register oneself as a GST Practitioner.\u00a0 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\u00a0are going to be registered on the GST portal (www.gst.gov.in) before the window closes.<\/p>\n

There are a number of businesses which are still oblivious regarding the appropriate procedure required for filing GST Returns<\/a> 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.<\/p>\n

CGST Act, Sec. 48 clearly mentions the conditions, eligibility and, the procedure with respect to becoming a registered GST practitioner.<\/p>\n

1. Which qualifications are required to become a registered GST practitioner?<\/h2>\n

In the GST regime, below mentioned person\/s can qualify to become a Registered GST practitioner.<\/p>\n

(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.<\/p>\n

(B) A Chartered Accountant \/ Company Secretary \/ Cost Accountant.<\/p>\n

(C) A graduate \/ a postgraduate in Commerce, Law, Banking including Higher Auditing \/ Business Administration \/ Business Management from any Indian University \u00a0or a recognized Foreign University.<\/p>\n

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

2. What are the specific conditions to become a registered GST practitioner?<\/h3>\n

To become a registered GST practitioner under GST rule, one must be \u2013<\/p>\n

(A) A citizen of India, and<\/p>\n

(B) Possessing a sound mind<\/p>\n

But must not be \u2013<\/p>\n

(C) Adjudged as an insolvent (bankrupt)<\/p>\n

(D) Convicted of an offense with imprisonment of 2 years or more<\/p>\n

3. What are the duties of a registered GST Practitioner?<\/h3>\n

On behalf of their clients, a registered GST practitioner requires to perform the following duties:<\/p>\n

(A) Filing of GSTR 1 and GSTR 2<\/p>\n

(B) Furnish GSTR 3 and GSTR 9<\/p>\n

(C) Make deposit for credit into the electronic cash ledger<\/p>\n

(D) Filing a claim for refund (after confirmation from registered person)<\/p>\n

(E) Filing an application for amendment or cancellation of registration (after confirmation from registered person)<\/p>\n

(F) Appearing as an authorized representative<\/p>\n

Now, let us know the step by step process for \u2013<\/p>\n

4. How to become a registered GST practitioner?<\/h3>\n

Step 1<\/strong>: Visit the GST Govt. portal (www.gst.gov.in)<\/p>\n

Step 2<\/strong>: Go to \u2018Services<\/strong>\u2019 and then to \u2018Registration<\/strong>\u2019 and finally choose \u2018New Registration<\/strong>\u2019<\/p>\n

\"GST<\/p>\n

Step 3<\/strong>: You will be redirected to the \u2018New Registration<\/strong>\u2019 page.<\/p>\n

Here click on \u2018New Registration<\/strong>\u2019 and then from the dropdown options in \u2018I am a<\/strong>\u2019 select \u2018GST Practitioner<\/strong>\u2019.<\/p>\n

Next, select the appropriate \u2018State<\/strong>\u2019 and \u2018District<\/strong>\u2019.<\/p>\n

Enter \u2018Name<\/strong>\u2019, \u2018PAN<\/strong>\u2019, \u2018E-mail ID<\/strong>\u2019 and \u2018Mobile Number<\/strong>\u2019 in the provided column there.<\/p>\n

Enter the \u2018Captcha Code<\/strong>\u2019 properly and finally click on \u2018Proceed<\/strong>\u2019.<\/p>\n

\"GST<\/p>\n

Once the validation is successful, you will be redirected automatically to OTP Verification page<\/p>\n

Step 4<\/strong>: Enter both the OTPs (received on e-mail and mobile number). And now, click on \u2018Proceed<\/strong>\u2019<\/p>\n

\"GST<\/p>\n

Step 5<\/strong>: A unique \u2018TRN<\/strong>\u2019 will be generated automatically and then click on \u2018Proceed<\/strong>\u2019.<\/p>\n

\"Generate<\/p>\n

Step 6<\/strong>: Now, properly enter the \u2018TRN\u2019 <\/strong>and \u2018Captcha Code<\/strong>\u2019 and again click on \u2018Proceed<\/strong>\u2019.<\/p>\n

\"Enter<\/p>\n

Step 7<\/strong>: An OTP will be sent to the registered mobile number. Enter this \u2018OTP<\/strong>\u2019 in the provided column and then again click on \u2018Proceed<\/strong>\u2019.<\/p>\n

\"Mobile<\/p>\n

Step 8<\/strong>: \u00a0All the required details need to be entered carefully in provided columns (boxes) and necessary documents should be uploaded properly in pdf. & jpeg. Format.<\/p>\n

\"GST<\/p>\n

And now, click on \u2018Submit<\/strong>\u2019 in the Verification page.<\/p>\n

There are two different ways for the successful submission of the application:<\/strong><\/p>\n

    \n
  1. DSC<\/strong> \u2013 Application can be submitted successfully through the DSC token. {If only \u2026..(from e-mudra) is already installed and DSC has been registered on the website}.<\/li>\n
  2. EVC and E-signature<\/strong> \u2013 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 \u2018Submit\u2019 the application.<\/li>\n<\/ol>\n

    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.<\/p>\n

    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.<\/p>\n","protected":false},"excerpt":{"rendered":"

    In accordance with the new GST rules, before one starts helping one\u2019s clients, one mandatorily [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":7336,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3696],"tags":[],"yst_prominent_words":[],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/7335"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=7335"}],"version-history":[{"count":7,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/7335\/revisions"}],"predecessor-version":[{"id":7405,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/7335\/revisions\/7405"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media\/7336"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=7335"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=7335"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=7335"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=7335"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}