GST practitioner benefits
GST law is a new indirect tax law thus, there are many doubts in the minds of taxpayers regarding registrations, return filings, refund claims and other compliance . Understanding this, the Government has introduced the concept of GST practitioners to help taxpayers in GST compliance. GST practitioner is a person registered by Government to perform activities mentioned below:-
Roles and Responsibilities of a GST Practitioner
- GST practitioner can help in making application for GST registration on behalf of the .
- GST practitioner can help in filing returns, claiming refunds. Filing monthly/quarterly/annual GST returns such as Form GSTR – 3B, Form GSTR – 1 & Form GSTR – 9.
- GST practitioner would be allowed to appear as an authorised representative before any officer of the GST Department, Appellate authority and the Tribunal.
- GST practitioner files data on behalf of his client. Considering the importance of the work he must be registered on GST Portal and must pass an exam to obtain a certificate, before he can start his own.
- Once enrolled as a GST practitioner, such person must pass the GSTP examination within two years of enrollment.
- Obtaining certification of GST practitioner (GSTP) helps to increase credibility and trust for the services provided by the practitioner.
GST Practitioner License (GST Practitioner Certificate)
A person seeking for GST practitioner license through tax return preparer or the sales tax practitioner route are required to pass the examination conducted by the GST Authority
GST Practitioner Eligibility
- One should be a citizen of India
- One should be a person of sound mind
- One should have not been convicted for an offence with imprisonment.
- One should meet the required education or work experience as part of the GST Practitioner Eligibility criteria, given below:
Documents required for registration as a GST practitioner
- Enrollment type (Central or State application),
- date of enrollment,
- Valid e-mail id,
- Valid Phone number,
- Name of university/institute and
- Office address proof,
- Year of passing
Steps to become a GST practitioner
One should follow the steps given below:-
Register on the GST portal as GST practitioner in Form PCT-01 and get Enrollment certificate ( PCT-02)
Then He must then appear for the GSTP exam to get certified.
GST Practitioner Examination procedure
The examination would be conducted by (The National Academy of Customs and Indirect taxes and Customs).
Date of exam:
The exams are conducted twice a year across India. Candidate can opt for the center of his choice . The GSTP exam for 2018 was held on 17 December 2018.
Registration & Fee
Candidates are required to login with the help of GST enrollment number (user id) and PAN (password).
INR 500 is payable by the candidate at the time of enrollment.
Nature of exam:
It is a Multiple-Choice Questions based exam.
Result & Marks:
Result shall be declared within one month of examination by email .
In order to become GSTP, the person must score minimum 50% of the total marks.
Paper: ‘GST law and procedure’ would cover the following legislation:
- The Central Goods and Services Tax Act, 2017
- The Integrated Goods and Services Tax Act, 2017
- State-specific Goods and Services Tax Acts of 2017
- The Union Territory Goods and Services Tax Act, 2017
GST Practitioner Registration Process
Step 1 – Log on to the official website at https://www.gst.gov.in
Step 2 – Select Services – Registration. Move your cursor on ‘New Registration’ and click
IPA offers GST course in Delhi