GST

How to Become a Certified GST Practitioner?

Over the years, people have acquainted themselves with the term GST (Goods and Services Tax). Even though it has been a while since GST was introduced through a Constitutional Amendment and much has been said and written on this concept, some people still have doubts regarding GST compliance.

Taxpayers still seem to be struggling to deal with the new-fangled changes brought in the tax regime. New businesses can be seen struggling with issues concerning GST, such as filing returns, delays, etc. Thus, this nascent and ever-evolving concept is bound to generate doubts in the minds of the common man, ultimately requiring the guidance and services of professionals. The concept of GST Practitioner has evolved to help the common man with these issues and steer clear of the ambiguities and doubts in their minds. This article will elaborate on who is a Certified GST Practitioner and how to become one.

Who is a GST Practitioner?

A GST Practitioner is a person approved by the Central Government or State Government, serving as an intermediary bridging the gap between the taxpayers and the government-made GST system. Their role encompasses several crucial functions performed on behalf of the taxpayers, such as:

• GST Registration, Amendment and Cancellation, etc., on behalf of the taxpayer.
• Preparing and filing various GST Returns such as GSTR-1, GSTR-3B, etc.
• Claim refunds or make payments on behalf of taxpayers.
• Represent taxpayers in Tribunals or Appellate Authorities.

However, in order to be a certified GST practitioner, it is mandatory to get approved by the Central Government or the State Government.

Benefits of getting certified as a GST Practitioner

Before we delve into the details of the essential requirements for becoming a certified GST Practitioner, let’s understand the benefits of going through this arduous process. Getting certified as a GST Practitioner raises your credibility in the market and generates more trust from your client. It is an attestation to your expertise and knowledge. With amendments being made to the laws and requirements of compliance increasing daily, demands for GST Practitioners are increasing. With the increase in job opportunities, high incomes may be generated. If you already have the basic essential qualification requirements, an added certification from the government will always serve you well in the long run.

General Requirements to Become a GST Practitioner

General Requirements to become a GST Practitioner include: 

1. Such a person must be a citizen of India.
2. The person is of sound state of mind.
3. The person has not been adjudged insolvent by the laws.
4. The person has not been convicted of an offence by any court of law which sentenced him/her to be imprisoned for a period of not less than 2 years.

Eligibility Criteria to Become a GST Practitioner

Before we discuss how to become a certified GST Practitioner, let’s first look at the eligibility criteria a person must fulfil before enrolling to become a GST Practitioner.

The law mandates that a person applying for GST Practitioner Registration should have at least one of the following qualifications:

1. The person must have any one of the following educational qualifications:

• A graduate or postgraduate or any other equivalent degree in Commerce, Law, Banking Business Administration or Business Management from any recognized Indian University.
• Degree examination of any Foreign University which is affiliated with any Indian University. Such a degree is equivalent to the degrees specified in the above point.

1. A Chartered Accountant holding a COP
2. A Company Secretary holding a COP
3. A Cost and Management Accountant holding a COP
4. Any person who has been any one of the following;

• A Retired Officer who has worked in a Commercial Tax Department¹ of any State Government or the Central Board of Excise and Customs, at Group B Rank or above, for at least a period of 2 years.
• Registered as a Sales Tax Practitioner or Tax Return Preparer for a period of 5 years or more.

Essential Documents required to register as a GST Practitioner

Before starting the enrolment process, the applicant must keep certain documents handy, such as:

1. Applicant should have a valid PAN card;
2. Applicant should have a valid mobile number;
3. Applicant should have a valid e-mail ID;
4. Applicant should have valid documents and information on all mandatory fields required for enrolment;
5. Applicant should fulfil the eligibility criteria of a GST Practitioner.

Step-by-Step Guide to Register as a GST Practitioner

Once you have ensured that you fulfil the eligibility criteria, you can proceed further to register as a GST Practitioner. 

• Any person applying to register as a GST Practitioner can fill out an application on the GST common portal. In order to initiate the registration process, go to the GST common portal, click on “New Registration”, and begin filling out the FORM GST PCT 01.  
• As a next step, click on the drop-down menu and select “I am a GST Practitioner”, and then you will be asked to fill in the relevant state or district. Enter the details such as PAN, email address, mobile number, etc. and click proceed.
• The next step will require verification for which two OTPs (One one-time password) will be solicited via your registered email address and registered mobile number. After providing those, a TRN (Temporary Reference Number) will be generated, that along with the OTP received
•  Now, in order to fill Part B of the FORM GST PCT 01, choose the educational qualifications as applicable in your case, provide the necessary details and upload the requisite documents as asked. Enter your basic personal and professional details and upload your photo and required proof of address, per the prescribed guidelines.
• In the end, you are simply required to accept the declaration, which you must read carefully and submit the application accordingly.

If the application has been submitted successfully, you will receive an acknowledgement message on your registered email ID within a few days.

• Upon completion of this application filling process, an Application Reference Number (ARN) will be generated, using which you can keep track of your application. 
• After due scrutiny of your application, a GST Practitioner Certificate will be issued to you in the FORM GST PCT-02. Once your application is approved and the registration is granted, you are further required to pass all those examinations conducted on the recommendation of the Council.

GSTP Exam

• Post your registration, you are required to appear and pass the GSTP Exam, which must be taken within 2 years of the registration, which means if you do not pass the exam within the prescribed time, then you will not be eligible.
• As an applicant, you must score at least 50% in the said exam to qualify as a GST Practitioner.

How to authorize a GST Practitioner?

• Now that you have undertaken all the above-mentioned steps and you have successfully become a certified GST Practitioner, you need to be authorized by your client to perform all GST-related tasks assigned by him.
• The taxpayer will be required to fill the FORM GST PCT-05 in order to authorize a GST Practitioner to undertake actions on his behalf. The GST Practitioner can only undertake and perform those actions for which he has been authorized. He is not permitted to perform anything beyond the scope of this authorization.
• This FORM GST PCT-05 comprises two parts: In Part A, you must stipulate the authorization details, and Part B requires the GST Practitioner to accept such authorization.

• As a GST Practitioner, you are required to conduct all your business with proper care and due diligence. If any misconduct is found, your registration may be cancelled, and a show-cause notice may be issued under FORM GST PCT-03.

Conclusion 

 In a world where laws are being constantly amended to keep up with the time and address practical issues, having an additional qualification or certification will always be an additional advantage. As taxpayers continue to grapple with GST regulations and multifaceted compliances, they are bound to hire the services of Certified GST Practitioners; thus, getting certified will definitely push your professional career.

In case you have any GST-related queries, feel free to contact Enterslice.

FAQs:

1. https://comtax.up.nic.in/GSThome/en.html