Introduction:

GST practitioner is the one who is authorized by the GST department. GST Act provides provision for the authorization of an eligible person to act as an approved GST Practitioner. A registered person may authorize an approved GSTP to furnish information, on his behalf, to the Government. In this article we shall see, what is the eligibility, Qualification, functions and the procedure for enrollment as GST Practitioner.

Who is a GST practitioner (GSTP)?

GST Practitioner is a tax professional who can prepare returns and perform other activities on the basis of the information furnished to him by a taxable person. For this purpose, GSTPs are required to be enrolled with Center or State Authority. GSTPs can be appointed Authorized Representatives who can act on the behalf of the taxpayers and represent them before tax authorities.

What are the eligibility criteria for GST practitioner ?

Following are the eligibility criteria to become GSTP

1. Graduate or Postgraduate degree in Commerce
2. Graduate or Postgraduate degree in Business Administration
3. Graduate or Postgraduate degree in Business Management
4. Graduate or Postgraduate degree in Banking
5. Degree examination of any recognized Foreign University
6. Chartered Accountant holding COP
7. Company Secretary holding COP
8. Cost and Management Accountant holding COP
9. Advocate
10.   Retired Government Officials
11.   Tax Return Preparer under existing law
12.   Sales Tax Practitioner under existing law

What are the activities which can be undertaken by a GSTP?

Following activities are under taken on behalf of a registered person,

1. Furnish details of outward and inward supplies
2. Furnish monthly, quarterly, annual or final GST returns
3. Make deposit for credit into electronic cash ledger
4. File an application for fresh registration
5. File an application for amendment or cancellation of registration
6. Furnish details of challan in the prescribed form
7. Furnish information for generation of e-way bill
8. File an intimation to pay tax under the composition scheme or withdraw from the said scheme.
9. File a claim for refund
10.  Allowed to appear as authorized representative before any officer of department, appellate authority or appellate tribunal, on behalf of such a registered person

Procedure for enrollment

The procedure for enrollment are as follows

1. An application in prescribed form may be made electronically through the common portal
2. The Application will be scrutinized and GSTP certificate will be granted in the prescribed form
3. In  case, the application is rejected, proper reason need to be given
4. The enrolment once done remains valid till it cancelled
5. No person enrolled as a GSTP is eligible to remain enrolled unless he passes  such examination conducted at such periods by NACIN
6. Any person who has been enrolled as GSTP by virtue of him being enrolled as a sales tax practitioner or tax return preparer under the earlier indirect tax laws can remain enrolled only  for a period of 30 months from the appointed date unless he passes the said examination within the, said period of 30 months

Conclusion:

Every individual who passed their degree are eligible to become GST practitioner. And also other persons can also become GSTP which has explained in the above article. A registered person has to authorize a GSTP in their GST portal to enable him to work on their behalf. The responsibility will remain with the registered person for the correctness of data even if he appoints a GST practitioner on his behalf.

Disclaimer: The content and views stated in this article is solely for informational purpose only.

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