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GST Practitioner Guide & How to Register on the GSTN Portal

GST Practitioner

Registering for becoming a GST practitioner is not a hard task but you should have complete knowledge of the required eligibility, major conditions and registration process on the GSTN portal.

Here, we can help you in getting you registered under the GST practitioner scheme offered by the central government. As the Indian government has given the opportunity to the unemployed person a chance to earn money and also provided a low-cost filing facility to small businessmen from nearby locations.

Many traders want to file GST but due to a lack of computer awareness, they have to hire lawyers and accountants at a higher cost which is the main cause of delay in filing returns. The government has decided to help such traders by appointing practitioners. These GST practitioners can be based on particular localities as well. They will provide services at a low cost in their respective areas. It will not only relieve the traders from filing GST returns but also will be helpful for many unemployed to get employment.

Who is GST Practitioner?

A GST practitioner is a government whether central or state, appointed person to handle all the tax-related activities on behalf of the taxpayer and business firms. The person appoints is liable for fresh registration under GST and applying for any amendment and cancellation of registration.

He is liable to furnish all the monthly quarterly and annual returns of the firm and payment of the taxes on behalf of the taxpayer. He is totally credible as well as liable for any legal proceeding of the company to represent on all the matter.

Eligibility Criteria For GST Practitioners:

The eligibility criteria for GST practitioners are covered in rule number 24 of Return Rules which explains:

  • The person must be a Citizen of India
  • He/she should not be involved in any kind of crime cases
  • He/she should be employed at the Commerce tax department, central product tax, and customs board and designated at the group B post for a minimum of two years and retired after that.
  • The person should be registered under sales tax practitioners for 5 years

B.com and LLB-passed unemployed are required to fill out online forms in order to apply for this post. The person once registered will remain eligible until the registration is not annulled.

Roles and Responsibilities of a GST Practitioner

Once an applicant gets his license, they can perform the following tasks under the GST regime.

  • File GST forms on behalf of clients
  • Represent clients to the authorities
  • Make deposits for credit in the e-ledger
  • File refund claims, upon confirmation from clients
  • File the application for changes (amendment) or cancellation of GST registration, upon request from clients

The practitioner registration is quite beneficial for those who are practising tax-related tasks in India.

Working Operation For GST Practitioners

Under GST provisions, GST practitioner will file inward and outward supplies details on behalf of a registered person, file monthly, quarterly, annual or last returns, deposit in an electronic cash ledger for credit, lodge claims for refunds, and file applications for amendment and correction in GST registration. For refund claims, amendments or corrections in GST registration, it is necessary for GST practitioners to take the permission of the taxpayer.

Syllabus for GST Practitioners

  • CGST Act & Rules 2017
  • IGST Act & Rules 2017
  • SGST Act 2017
  • UTGST Act & Rules 2017
  • GST (Compensation to States) Act, 2017
  • All SGST Rules 2017
  • Notifications, Circulars and Orders Issued from Time to Time

Major Conditions for GST Practitioners

Any filling done by practitioners will be available online on the common portal. The information presented by GST practitioners will be sent by email and SMS. Before signing the form, it is the responsibility of the taxpayer to make sure that the information provided is correct. The authenticity of the filing will be based on the return presentation. The practitioners will be presenting all the information very carefully. There will be a digital signature of the GST practitioner and if he/she is found guilty, the registration of concerning practitioner will be cancelled.

Assistant Commissioner Ajit Kumar Shukla and joint commissioner Brajesh Mishra at trade tax said that practitioners can get a notice in case of misconduct asking the reason under GST format and PCT-3.

Registration Procedure to Become a GST Practitioner in India

Step 1 – Visit the official website of the GSTN portal, https://www.gst.gov.in

Step 2 – Click on Services – Registration. Click on ‘New Registration’

Step 1

Step 3 – It will open a new registration page

  • Click on New Registration
  • In the dropdown list where ‘I am a’ given, select GST Practitioner
  • Select your State and District from the dropdown list
  • Enter Name, PAN, Email Address and Mobile Number
  • Enter the captcha code
  • Click on ‘Proceed’
Step 2

After the completion of validation, it will be redirected to the OTP verification page

Step 4 – Enter both OTPs which are received by e-mail and mobile number. Click on ‘Proceed’
Step 3

Step 5 – After which a TRN will be generated, click on proceed

Step 4

Step 6 – Enter TRN and Captcha. Click on ‘Proceed’
Step 5

Step 7 – Enter the OTP received on the registered mobile number and click on ‘Proceed’

Step 6

Step 8 – Enter complete details required and upload documents in .pdf and .jpeg format. Click on ‘Submit’ on the Verification page

Step 7

2 ways in which the application can be submitted:

  • DSC – In this, the application can be submitted by the DSC token. Please be aware that the emSigner (from eMudra) must be installed on your computer and the DSC is registered on the website
  • EVC and E-signature – There will be OTPs assigned to both mobile and email addresses, both of them must be entered and then submit the application.

Following this, a success message will be displayed and an acknowledgement email will be received on your mail id within 15 days.

Accept or Reject GST Practitioner Role

If you have been offered the opportunity to work as a GST practitioner, we have outlined the process for accepting or rejecting the offer below. The following steps will guide you in making the decision and ensure that you make the right choice for you

Step 1: Visit a GST official Portal

Step 2: Move a cursor on ‘Services’ select the ‘User Services’ and click the “Accept / Reject Taxpayer” option

Accept and Reject Taxpayer Option

Step 3: Please click on the ‘View link’ against the employment request you would like to approve or reject

Accept and Reject Taxpayer View Link

Step 4: The engagement request can either be accepted or rejected as follows:

  • Select the consent box for acceptance and click the ‘Submit with DSC or EVC’ button.
Accept and Reject Taxpayer Option
  •   To reject: Click on the ‘Reject’ button without checking the consent box
Accept and Reject Option

Disclaimer:- "All the information given is from credible and authentic resources and has been published after moderation. Any change in detail or information other than fact must be considered a human error. The blog we write is to provide updated information. You can raise any query on matters related to blog content. Also, note that we don’t provide any type of consultancy so we are sorry for being unable to reply to consultancy queries. Also, we do mention that our replies are solely on a practical basis and we advise you to cross verify with professional authorities for a fact check."

Published by Arpit Kulshrestha
Arpit Kulshrestha seeks higher interests in financial services, taxation, GST, I-T, etc. Writes articles with depth knowledge and is extensive for the same. The resources provide effective articles for the products of SAG infotech which provides taxation and IT software. Writing from observations and researching makes his articles virtuous. View more posts
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Join the Conversation

113 thoughts on "GST Practitioner Guide & How to Register on the GSTN Portal"

  1. i am trying for new registration, but it shows an error PAN or Legal name does not match, but i submitted my available records. Can you help to complete the registration.

  2. Hello sir
    I am graduate from commerce field. Presently working in MNC company as an accounts manager with handling all accounting transactions upto finalisation of accounts. can i Register under GST -Practitioner Professional.

  3. Sir, I am a contractor in Military Engineering Services and also a law graduate. Can I register for GST practitioner

  4. Sir,

    Recently I have opened a GST practitioner office in my village. Are there any rules in GST practitioners sign board, eg-black, and white or blue and white etc…

  5. Thank you, Vishal for this fantastic information about GSTP.

    Shall I know, how to to prepare for the exam and get the related study material?

    It will help me lot and others too who are looking for a opportunity to become a GSTP.

    Hope, you can help me as you are already in this field since long…Thanks

  6. I have completed my Registration Procedure. When will I receive my acknowledgment email and when will I have pay for the exam fee.

      1. Respected sir.

        I am commerce graduate and have already applied in gst portal for gst practitioner on 17.12 2022 and my application is in progress only. When I visited gst office in vadodara(I am from vadodara Gujarat only) the officer who is supposed to approve my application is little bit confused about whether gst application will be approved first or it is to be approved after clearing exam.
        I have explained him about first to clear my application and then after I will be in position to further process for exam.

        He is asking for any notification from gst deptt.

        I request you to please help me by providing detail so that i can convince him for my application to be approved.

        Regards
        Bhupendra

  7. Dear Sir,
    I have submitted the Application for Enrollment as a GST practitioner and ARN is also generated on 24.11.2019. But the status still showing as Pending for Process. I haven’t received any User ID or Password yet. Is there anything I should do as I am planning to appear for June/July GSTP examination. Kindly help with your opinion.

    1. I have the same problem for 1 month I have not received any response on their side it is showing under processing since 1 month I called the helpline they told to contact the GST commissioner of that district he is telling I have no idea about it may be state-level officer know about it please anybody helps me

    1. Dear sir,
      I am graduated in commerce now what should be the registration process that I have to follow for gst practitioner as new commerce. Please sir I want some guidance to help me if possible.

  8. Sir,
    Nacin conducted gstp exam held on dt.14.06.2019.this exam writes stp and trp enrolled persons allowed only. gstp exam write other categories like graduates, postgraduates enrolled persons allowed this exam.

    Other categories of graduates enrolled person gstp exam write compulsory or not.

  9. Dear Sir/Madam,

    I have applied for GST Practitioner and I got the GST User Name & Password for logging in GST Portal Now please tell me what is next step to becoming a GST Practitioner.

    Thanks

        1. For becoming a GST practitioner, it is mandatory to be either-

          A graduate or postgraduate in Commerce, Law, Banking or Business Administration or Business Management from any Indian University or a recognized Foreign University OR

          A Chartered Accountant, Cost Accountant or a Company Secretary

          1. I have applied before GST practioner.. but it was rejected. I am eligible to apply for regn. Now can I apply.. what should I do

    1. Yes BBA & MBA can apply for registration as GST practitioner.
      Qualification required: A graduate or postgraduate in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University or a recognized Foreign University or CA/CS/CMA.

  10. Sir, I am a GST practitioner. is it possible to register for another GSTIN (for proprietorship business) with same PANCARD?! if yes, How?! please guide.

    1. Sir…i have a complete certificate in goods and service tax (c.g.s.t).i want to become a GST practitioner. how to apply GST practitioner?pls, guide me.
      thank you……..

      1. A graduate or postgraduate in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University can apply for GST Practisnor exam. You must enrol yourself on GST portal for GST practitioner in Form PCT-01 and obtain the enrolment number in Form PCT-02 from the concerned officer after due enquiry. You must then appear for the GSTP exam to get certified

          1. “Any person who is a graduate or postgraduate in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University or a recognized Foreign University or a Chartered Accountant, Cost Accountant or a Company Secretary can apply for GST Practicenor”

          2. Who can apply for the GST practitioner exam
            When we will apply for that exam
            What are eligibility and site

  11. Dear Sir,

    I got registration number as gst practitioner on last week of sep 18. But i did not attend the exam by my fault . Now I want to register as individual under Normal gst taxpayer for online business and I also apply for new registration taxpayer after confirmation from gst helpline desk. After submitting the successful application lastly I got message “Rejected ‘Timelines for processing and order are not applicable for Application for enrolment as a GST Practitioner.’

    So as above kindly suggest me what to do next.

  12. Sir, I have completed puc 2nd year in commerce and BCom incomplete & I have experience 4 years with tax consultant any option for me to apply GST Practitioner professional?

  13. Dear sir,

    I had done my B.com and M.com from Karnataka University – Dharwad. Right now I am working in private company as an accountant, can I do the GST practitioner and can I apply for the registration. Please guide me.

  14. Hi, I am B.Sc Computer Science Graduate, but have good work experience of Accounts etc, Can I become a GST practitioner?

  15. Sir, I have applied for GST practitioner on 10.10.2018, but till now I have not received GST enrollment certificate and status is showing pending for processing and today is the last day of form-fill up on GST practitioner examination. After 15th October if get GST enrollment certificate we will get the second chance for form-fill up on GST practitioner examination.

  16. Sir, I got Enrolment certificate from GST PORTAL on 09-10-2018, am I need to give exam on the said date before 31.12.2018, or I should wait?

  17. HELLO SIR, I HAVE SUBMITTED MY REGISTRATION FORM ON 10TH OCTOBER IS IT WILL BE APPLICABLE FOR REGISTRATION. AND HOW I CAN SUBMIT MY REGISTRATION FEE. THERE were NO PAYMENT DETAILS IN the FORM.

  18. I fill my practitioner form. How I can get my exam center and admit card for the exam. One more thing I did not submit the form fee of Rs 500, how I can pay?

  19. sir mera GST practitioner exam form file nhi ho rha h aur ye msg aa rha Login credentials do not match with the data available. Please see Eligibility criteria as below. mne GST practitioner registration 25 sep ke baad ka h

    1. Sir, check your username & password or other login credentials whether they are correct or not for logging for registration. Kindly check whether you fulfil the required eligibility criteria to apply for the practitioner.

  20. Dear Sir,

    I have successfully registered on gst, but not fee paid Rs. 500/-. Please guide how to pay the fee Rs.500/-

    Thanks,

  21. Can a CA in employment working currently in GST compliance department register as GST practitioner for practicing in future on the basis of Graduation degree (BCom)?

  22. I HAD APPLIED FOR REGISTRATION IN MONTH OF MAY AFTER GIVING ALL THE CLARIFICATIONS STILL THE STATUS OF MY APPLICATION COMES PENDING FOR ORDER. THE ETO HAS TOLD THAT HE HAS ALREADY FORWARDED THE APPLICATION FROM HIS SIDE. PLEASE HELP

  23. I already register as a G.S.T. practitioner from the portal. Now can any message or any intimation will be given by GST dept. to conduct the examination?

    1. If you have graduated in the field of commerce, you are eligible to register as GST practitioner. However, CA institute does not allow students to take alternate courses or jobs during the article-ship period.

  24. Can I give my Home address for registration?

    I am working presently and plan to do GTS once I receive the License.

    I have 22 years experience in accounts, HR, and Administration.

    Please advice.

  25. You become a GST practitioner once you answer an exam? If failed, will there be a chance of 2nd attempt? I have an experience in accounts, Admin, and HR of 22 years.

  26. I Have Recently Completed B.com, Can I Register as GST Practitioner? If Yes, Then What is the procedure to apply? And What is the Syllabus?

  27. Sir,

    I am BBA, MBA, I had vast experience of about 6 years in accounts& auditing field now I am an assistant manager level can I register for GST PRACTITIONER PROFESSIONAL?

  28. Hello, I am a commerce graduate. I want to register as GST practitioner. I want to ask that after registration they provide any training on how to fill GST forms etc.

  29. Sir,

    I completed B.com and CMA inter, can I eligible for taking GST practitioner. Please give me the details sir.

    Thank you sir,
    supriya

  30. Sir,

    I am BCOM, MCOM, MBA, I had vast experience about 23 years in accounts& auditing field now I am in audit manager level can I register for GST PRACTITIONER PROFESSIONAL?

  31. Sir,

    I am not a Commerce graduate, but I hold Degree in Science and Master Degree In Arts. I had vast experience about 20 years of work experience in accounts field as Senior Manager level at last. Can I register for GST Practitioner professional?

    1. No, you cannot register as G.S.T. practitioner. A GST practitioner should be a graduate or postgraduate in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University.

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