How to register as a GST Practitioner?

What is meant by GST practitioner under GST?

As per section 2(55) of the CGST Act, 2017, "goods and services tax practitioner" means any person who has been approved under section 48 to act as such practitioner. As per section 48, the GST practitioner should get approval from the GSTN and also, and he needs to fulfill his duties and obligations as may be prescribed.

In simple words, a GST Practitioner is a tax professional who can prepare returns and perform other activities based on the information furnished to him by a taxable person. (However, the legal responsibility of such filings remains with the Taxpayer.) For this purpose, GST Practitioners (GSTP) are required to be enrolled with the Centre or State Authority. CA/ CS/ CMA holding Certificate of Practice (COP), Advocates, Retired Government Officials, and Graduates are eligible to apply for registration. In addition, GSTPs can be appointed Authorized Representatives who can act on behalf of the taxpayers and represent them before tax authorities.

What are the eligibility conditions for GST practitioners?

As per Rule 83 of the CGST Rules, 2017, the following are the eligibility conditions for registration as a GST practitioner:

1. He should be a citizen of India
2. He should be a person of sound mind
3. He is not adjudicated as insolvent
4. He has not been convicted by a competent court

Also, the following are some additional criteria of which anyone should be satisfied to get registered:

1. He is a retired officer of the Commercial Tax Department of any State Government or of the 3[Central Board of Indirect Taxes] and Customs, Department of Revenue, Government of India, who, during his service under the Government, had worked in a post not lower than the rank of a Group-B gazetted officer for not less than two years.
2. He has enrolled as a sales tax practitioner or tax return preparer under the existing law for not less than five years.
3. He has passed,
   1. 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.
   2. A degree examination of any Foreign University recognized by any Indian University as equivalent to the degree examination mentioned in sub-clause (i).
   3. Any other examination notified by the Government, on the recommendation of the Council, for this purpose.
   4. Has passed any of the following examinations, namely:
      1. Final examination of the Institute of Chartered Accountants of India
      2. Final examination of the Institute of Cost Accountants of India
      3. Final examination of the Institute of Company Secretaries of India.

How to register as a GST practitioner on the portal?

1. Access the www.gst.gov.in URL. The GST Home page is displayed.
2. Click Services > Registration > New Registration option.
3. The New Registration page is displayed. Select the New Registration option.
4. In the I am a drop-down list, select the GST Practitioner as the type of taxpayer to be registered.
5. In the State/UT and District drop-down list, select the state for which registration is required and the district.
6. In the Name of the GST Practitioner (As mentioned in PAN) field, enter the legal name as mentioned in the PAN database.
7. In the Permanent Account Number (PAN) field, enter the PAN number.
   

   Note:

   • In case you don’t have a PAN, you can apply for a PAN. To do so, click the here link.
   • The legal Name of the GST Practitioner and PAN will be validated against the CBDT database.
8. In the Email Address field, enter the email address of the Primary Authorized Signatory.
9. In the Mobile Number field, enter the valid Indian mobile number of the Primary Authorized Signatory.

   Note: Different One Time Password (OTP) will be sent to your email address and mobile number you just mentioned for authentication.

10. In the Type the characters you see in the image below field, enter the captcha text.
11. Click the PROCEED button.

    Note: On clicking proceed, GST Portal displays all the GSTINs / Provisional IDs / UINs / GSTP IDs mapped to the same PAN across India. Click the PROCEED button.

    

    Note:

    • You can click the DOWNLOAD button to download the existing registration details in PDF format.
    • The following Color code has been used to donate different statuses of the ARN:
      • Green Color: The green color reflects the Approved Registration Application.
      • Red Color: The red color reflects the Rejected Registration Application.
      • Orange Color: Orange color reflects the Pending for Processing/Pending for Order Registration Application.

      After successful validation, you will be directed to the OTP Verification page.

12. In the Mobile OTP field, enter the OTP you received on your mobile number entered in PART-A of the form. OTP is valid only for 10 minutes.
13. In the Email OTP field, enter the OTP you received on your email address entered in PART-A of the form. OTP is valid only for 10 minutes. Note: OTP sent to mobile number and email address are separate. In case the OTP is invalid, try again by clicking the Click here to resend the OTP link. You will receive the OTP on your registered mobile number or email ID again. Enter both the newly received OTPs again.
14. Click the PROCEED button.
15. The system-generated 15-digit Temporary Reference Number (TRN) is displayed. Note: You will receive the TRN acknowledgment information on your e-mail address as well as on your mobile number. Note that below the TRN, the expiry date of the TRN will also be mentioned. Click the PROCEED button.
    Alternatively, you can also click Services > Registration > New Registration option and select the Temporary Reference Number (TRN) radio button to log in using the TRN.
16. In the Temporary Reference Number (TRN) field, enter the TRN generated.
17. In the Type the characters you see in the image below field, enter the captcha text.
18. Click the PROCEED button
19. The Verify OTP page is displayed. You will receive the same Mobile OTP and Email OTP. These OTPs are different from the OTPs you received in the previous step. In the Mobile / Email OTP field, enter the OTP you received on your mobile number and email address. OTP is valid only for 10 minutes.
    Note:
    • OTP sent to mobile number and email address are same.
    • In case the OTP is invalid, try again by clicking the Click here to resend the OTP link. You will receive the OTP on your registered mobile number or email ID again. Enter the newly received OTP again.
    
20. The My Saved Application page is displayed. Under the Action column, click the Edit icon (icon in blue square with white pen).
    Note:
    • Notice the expiry date shown below in the screenshot. If the applicant doesn’t submit the application within 15 days, the TRN and the entire information filled against that TRN will be purged after 15 days.
    • The status of the registration application is ‘Draft’ unless the application is submitted. Once the application is submitted, the status is changed to ‘Pending for Validation’.
    

PART B of the form has four sections that must be filled sequentially. The first section is General Details.

General Details:

1. Under enrolment sought, please select an option from the drop-down given.
2. Enter the name of your University/Institute where you received your academic credentials.
3. Select your year of passing from the dropdown menu.
4. Enter the name of the Qualifying Degree for enrolment as a GST Practitioner
5. Under Proof of Qualifying Degree for enrolment as a GST Practitioner, select the document type from the dropdown given.
6. Upload the document in PDF or JPEG format only (file size must be less than 1 MB.
7. Once you have filled in all the sections, click on SAVE AND CONTINUE to move to the next section.

Applicant Details:

1. Select your date of birth.
2. Enter your first, middle, and last name (first name is mandatory).
3. Select your gender.
4. Enter all the details and upload your photograph.
5. Upload your photograph in JPEG format (file size should not exceed 100 KB)
6. Once you have entered all the details and uploaded the photograph, click SAVE AND CONTINUE to move on to the next section.

Professional Address:

1. Enter the address with the correct PIN Code. State and District will be auto-populated from PART-A of the form.
2. Select the appropriate proof of professional address from the dropdown menu.
3. Upload the selected proof of professional address in JPEG or PDF format with a file size not exceeding 1 MB.
4. Once all the details are entered and the document is successfully uploaded, click SAVE AND CONTINUE to go to the final section.

Verification page:

1. Check the checkbox with the verification statement.
2. Enter the place.
3. You may now choose to submit the form using DSC, E-Signature, or EVC. For E-Signature, you must update your Aadhaar number in the Applicant Details section)

In the Case of DSC:

d. Click the SUBMIT WITH DSC button.
Note: In case, your DSC is not registered, you will need to register DSC.
Note:

• Make sure your DSC dongle is inserted in your laptop/ desktop.
• Make sure emSigner (from eMudra) is running on your laptop/ desktop with administrator permissions.

To check if the emSigner is running on your laptop/ desktop, perform the following steps:

1. Click the item tray.
2. Double-click the emSigner icon.
3. Click the Hide Service button to minimize the dialog box.
4. Select the certificate and click the SIGN button.
5. Enter the PIN (dongle password) for the attached DSC.

Note: To view the details of your DSC, click the View Certificate button.

In Case of E-Signature:

d. Click the SUBMIT WITH E-SIGNATURE button.
e. In the Please select Service Provider option, select the appropriate Service Provider.
Note: C-DAC and NSDL are e-sign Service Providers (Both are free of cost).
f. Select the checkbox for declaration.
Note: OTP will be sent to your e-mail address and mobile phone number registered with Aadhaar.
g. Click the CONTINUE button.
h. Verify Aadhaar OTP screen is displayed. Enter the OTP received on your e-mail address and mobile phone number registered with Aadhaar. Click the SUBMIT button.

d. Click the SUBMIT WITH EVC button.
e. Enter the OTP sent to the email and mobile number of the Authorized Signatory registered at the GST Portal and click the VALIDATE OTP button.
The success message is displayed. You will receive the acknowledgment in the next 15 minutes on your registered e-mail address and mobile phone number. Application Reference Number (ARN) receipt is sent to your e-mail address and mobile phone number. After submission, you cannot make any changes to your application.

Conclusion :

In conclusion, registering as a GST practitioner involves a systematic process outlined by the GST portal. By following the step-by-step instructions provided, individuals can ensure compliance with the eligibility criteria and complete the registration process seamlessly. Once registered, GST practitioners play a crucial role in assisting taxpayers with GST-related tasks and representing them before tax authorities. This streamlined registration process contributes to the efficient functioning of the GST system, enhancing transparency and accountability in tax administration.