Registration For GST Practitioner – All You Need To Know

Registration For GST Practitioner – All You Need To Know

Registration to become a GST specialist is not a difficult task, but you should have full knowledge of the qualifications requirements, the main provisions and the GSTN site registration process..

Under the GST scheme, GST registration is required, the return is to be submitted on a monthly basis and the payment of the correct tax under the applicable heading (IGST, CGST, SGST) is to be guaranteed. Many residents may not have the right or required interpretation of the rules of law for carrying out such work/task, and the possibility is that there is a lack of compliance. Certainly, GST is rocket science to a person who is not from a commercial background. In this article, we will learn Registration For GST Practitioner – All You Need To Know

Here we’re going to help you get approved under the GST practitioner scheme offered by the central government. As the Indian Government gave the poor a chance to collect funds, and also gave a low-cost filing facility to a small businessman from neighboring areas. Many traders want to file GST, but due to a lack of computer expertise, they have to recruit lawyers and accountants at a higher cost, which is the main reason for the delay in filing returns. The government has decided to help these traders by nominating practitioners. These GST clinicians may also be concentrating on specific places.


Compliance with laws is of the highest importance, not only because failure to do so has criminal consequences, but also because it is the fundamental duty of every person. However, ensuring compliance as stipulated in the tax laws is always an expensive task, given the length of time and multiplicity of return filings and other related provisional compliance. 


Who’s a GST Practitioner?

A GST practitioner is a government-designated, whether federal or state-owned, to perform all tax-related operations on behalf of taxpayers and business organizations. The nominee shall be responsible for the re-registration under the GST and shall apply for any modification or cancellation of the registration. It is the taxpayer’s duty to make the corporation’s monthly and annual returns and to pay the taxes. In any case, it is absolutely credible as well as responsible for any legal action of the business.

Almost 60 to 70 lakh organizations will file on the GST platform until the window closes. Many groups who are unsure of the techniques and methods needed to file GST returns and post invoices will be looking for a specialist who can do this. Section 48 of the CGST Act sets out the credentials, standards, and procedures for a person to be a licensed GST practitioner. A licensed commercial undertaking may authorize the GST Practitioner to log the returns on its behalf.


GST Practitioner’s position and duty

The GST Practitioner shall meet the following duties on behalf of its clients:


  • Provide support for GSTR-1 and GSTR-2 filing returns
  • Make assistance in filing GSTR-3 and GSTR-9 returns
  • Build a credit deposit in an electronic cash register.
  • File the refund request (after acknowledgment by the registered person)
  • File an application for modification or cancellation of registration (with the consent of the registered person)
  • Appears as an authorized representative


Who is qualified to enrol as a GST Practitioner?


In order to be qualified as a GST Practitioner, the person shall:


  • Must be an Indian resident
  • Must be a citizen with a clear mind
  • May not have to be adjudicated as insolvent
  • Should not have been tried by a competent judge
  • Must meet the appropriate qualifications to be classified as a GST Practitioner


GST Practitioner’s duties and obligations


If the applicant has obtained his license, they will conduct the following activities under the GST regime.


Types of GST register on behalf of clients


  • Represent the customer to the authority
  • Making cash deposits in the e-letter
  • Reimbursement claims register, upon confirmation by the recipient
  • File a request for a modification (amendment) or cancellation of GST registration, upon request from customers.
  • Registration of practitioners is very helpful to those who carry out tax-related activities in India.


GST Practitioner’s Certification Validity/Expiry


Enrolment as a GST Practitioner shall remain valid unless the certificate is revoked manually by the approved individual/holder. However, the holder of the GST Practitioner Certificate is required to pass the examination carried out by NACIN and to continue as a GST Practitioner on a scheduled basis, as notified by the Commissioner. In the case of the Income Tax Practitioners or the Tax Return Preparer referred to in this Law, the audit must be carried out within 365 days of the date assigned.


Note: The final date for passing the exam for GST Practitioners can be extended and the same shall be specified by the authorities for those GST Practitioners who have already registered under Rule 83(1)(b) of the Rules of Practice, i.e. who have been sales tax practitioners or tax return preparers under the current law for a period not less than 5 years.


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