Guide on GST practitioners

Goods and services tax practitioner or GST practitioner is a person who is approved under section 48 of CGST act to act as a practitioner.

GST practitioners can help their client file information with respect to inward and outward supplies and also filing returns.

What is the eligibility to become a GST practitioner?

GST rules issued by government contains the eligibility criteria regarding who can apply for practitioner registration.

You should fulfill all these conditions to become a GST practitioner.

1. Should be a citizen of India
2. Should be of sound mind
3. Should not be declared as insolvent
4. Should not be convicted for an offense with imprisonment not less than 2 years.

Along with above conditions, you should also satisfy any one of the following conditions:

• Retired officer of the Commercial Tax Department of any State Government or of the Central Board of Excise and Customs, Department of Revenue, Government of India, who, during his service under the Government, had worked in a post not lower in rank than that of a Group-B gazetted officer for a period of not less than two years; or
• Should have passed any of the exams listed below:
  • a graduate or postgraduate degree or its equivalent examination having a degree in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University established by any law for the time being in force; or
  • a degree examination of any Foreign University recognized by any Indian University as equivalent to the degree examination mentioned in sub-clause (i); or
  • any other examination notified by the Government for this purpose; or
  • any degree examination of an Indian University or of any Foreign University recognized by any Indian University as equivalent of the degree examination and has also passed any of the following examinations, namely.-
    • final examination of the Institute of Chartered Accountants of India; or
    • final examination of the Institute of Cost Accountants of India; or
    • final examination of the Institute of Company Secretaries of India.

What is the procedure to become a GST practitioner?

To apply for registering as a GST practitioner, first make sure you satisfy the eligibility conditions. If you are eligible to become a GST practitioner, you should follow below procedure to become a GST practitioner.

Make application in FORM GST PCT-1.

Once application is received by officer, office may approve the application or reject it depending on his findings. The registration certificate will be issued in FORM GST PCT - 2.

Registration certificate will be valid until it is cancelled.

Whether practitioner certificate can be cancelled by officer?

Yes, if practitioner is found guilty of misconduct in connection with any proceedings under the act, officer by an order can disqualify the certificate. Officer will issue a show cause notice in FORM GST PCT.

GST practitioner can within 30 days from the date of the order appeal to the customer against disqualification order.

How to appoint a tax practitioner and what functions he can perform?

A registered person can appoint a GST practitioner by authorizing him in FORM GST PCT - 6. To remove a GST practitioner FORM GST PCT - 7 should be used. Here the concept is taken from income tax department, where you appoint a CA to file your tax audits.

A GST practitioner can be appointed to do the following tasks:

• Furnish details of outward and inward supplies;
• Furnish monthly, quarterly, annual or final return;
• Make deposit for credit into the electronic cash ledger;
• File a claim for refund; and
• File an application for amendment or cancellation of registration.

A tax payer can appoint GST practitioner for filing monthly returns also. He can assign return filing to practitioner in FORM GST PCT - 6. Tax payer should check the correctness before signing return.

Practitioner is also required to digitally sign the return using a Digital Signature Certificate (DSC) prepared by him.

Practitioner after furnishing the information of his client should get the confirmation from client through a SMS or emil. If client does not confirm before due date of filing the information, then it will be assumed that he confirmed the statements.

FORM GST PCT-5 will be hosted on GST portal containing the list of GST practitioners. If a practitioner's name is not included in GST PCT-5 then he cannot represent his clients before any authority.

To represent client before any authority he should get the authorisation from client in FORM GST PCT - 6.