2020-02-03 18:23:16GST CenterEnglishThis article explains who is a GST practitioner and the complete GST Practitioner Registration procedure on how to register as a GST...https://quickbooks.intuit.com/in/resources/in_qrc/uploads/2020/02/GST-Practitioner-Registration-How-To-Register-As-a-GSTP.jpghttps://quickbooks.intuit.com/in/resources/gst-center/gst-practitioner-registration/GST Practitioner Registration: How To Register as a GSTP?

GST Practitioner Registration: How To Register as a GSTP?

12 min read

Although, the introduction of GST has brought about transparency with respect to the collection of taxes, its compliance still remains a fundamental issue that needs to be addressed.

Despite a host of amendments brought about by the GST Council, the GST compliance involves filing multiple forms in respect of varied aspects of GST. These include return, refund, ITC claim, complaint filing etc.

Besides this, the compliance of GST has to be met via online portal. To use this portal, a taxpayer must be experienced and adept in using the offline tools, uploading documents, filing return forms etc.

Moreover, the GST Council rolls out changes in the GST regime to improvise the indirect tax structure. Thus, it is quite challenging for the normal taxpayer to meet compliance as he may not have time and requisite experience to do so.

So, to help the taxpayer prepare returns and undertake GST compliance effortlessly, the GST Council introduced the concept of the GST practitioner.

So, let’s understand who is a GST practitioner, what are its qualifications and how to register as a GST practitioner.

As per section 48 of the CGST Act, a registered taxable person may authorize an eligible person to act as an approved GST Practitioner.

A GST Practitioner is a tax professional who can prepare the return and perform other activities on the basis of the information provided to him by a taxable person. Such a taxable person authorizes the practitioner to perform all such tasks on his behalf.

However, the legal responsibility to file returns and other information lies with the registered taxpayer himself. Thus, to carry out such duties and obligations, a GST practitioner is required to enroll with the Centre or State authority.

Eligibility Criteria for enrolment as a GST Practitioner

Furthermore, any CA, CS, CMA holding certificate of practice, advocates, retired government officials and graduates are eligible to apply for GSTP registration. Apart from this, even the authorized representatives of the taxpayer can appoint GSTPs.

The CGST Act, 2017 lays down the procedure to register as a GSTP besides the eligibility conditions, duties and obligations, manner of approval of the GST practitioners. Further, it also states the manner of removal and other conditions relevant for the functioning of the GTS practitioners.

This article explains the GST Practitioner Registration Process in detail.

GST Practitioner Registration

1. Access GST Portal

GST PRACTITIONER REGISTRATION

Go to GST portal and access the GST homepage. Click the services tab and from the dropdown select ‘Registration’ and then ‘New Registration’ option. This will take you to the ‘New Registration’ page.

2. Part A of the New Registration Page

a. Choose New Registration Option

GST PRACTITIONER REGISTRATION

Once you go to the new registration page, the details of part A of the registration form get displayed. The form begins with two options. These include:

  • New registration
  • Temporary Reference Number (TRN)

Select the ‘New Registration’ option.

b. Select Type of Taxpayer

Then, from the ‘I am a’ dropdown list, select GST practitioner as the type of taxpayer to be registered. The dropdown list also showcases other options like taxpayer, tax deductor, tax collector (ecommerce), non – resident taxable person, etc. These are the different types of taxpayers, but you need to choose ‘GST Practitioner’.

c. Choose State/UT/District

GST PRACTITIONER REGISTRATION

Then, in the ‘State/UT/District’ drop down list select the state and district for which you need to register.

d. Enter Your Legal Name

Next, in the ‘Name of the GST Practitioner (as mentioned in PAN)’ field, you need to enter your legal name as mentioned on the PAN card.

e. PAN, Email ID and Mobile Number Details

Further, you need to fill the requisite details in the following fields:

  • PAN in Permanent Account Number (PAN) field
  • Valid Email address of the primary authorized signatory in the email address filed
  • The Valid Indian mobile number of the primary authorized signatory in the mobile number field

f. Receiving OTPs

After filling your email address and mobile number, two separate one time passwords would be sent on email address and mobile number respectively to validate each of them.

g. Enter CAPTCHA

Once you receive the OTPs, type the characters in the CAPTCHA text field and then click ‘Proceed’.

h. Verify the GSTINs Mapped to the Same PAN

GST PRACTITIONER REGISTRATION

On clicking the ‘Proceed’ button, the GST portal will display all the GSTINs / Provisional IDs/UINs/GST IDs mapped to the same PAN across India. Once you cross check the approved and pending GSTINs on the same PAN, click ‘Proceed’ button.

i. Go to OTP Verification Page

GST PRACTITIONER REGISTRATION

If all the details get validated successfully, you would be directed to the OTP verification page. Enter the OTP you received on your mobile number entered in part A of the form in the ‘Mobile OTP’ field.

Similarly, enter the OTP you received on your email address entered in part A of the form in the email OTP field. Remember, both the OTPs remain valid only for 10 minutes.

Also note that the OTP sent to the mobile number and email address are separate. And in case OTP comes invalid, you need to try again by clicking ‘Click Here to Resend the OTP’ link.

This way you will receive the OTP on your registered mobile number or email ID again. So, you need to enter both the newly received OTPs again. After completing the OTP verification, you need to click the ‘Proceed’ Button.

j. Generate TRN

Once you click the ‘Proceed’ button, the GST portal will generate a 15 digit Temporary Reference Number (TRN) and display it on the screen.

It must be noted that the GST system will send the TRN acknowledgment information on your registered email address as well as the mobile number.

Also, the expiry date of the TRN will be mentioned below the TRN. After checking these details, click on the ‘Proceed’ button.

k. Successful Submission

GST PRACTITIONER REGISTRATION

On clicking the ‘Proceed’ button, a message box will appear proclaiming successful submission of part A of the registration form along with displaying your TRN.

Therefore, you can access your application using this TRN from ‘My Saved Applications’ tab and submit such an application on the GST portal.

As far as filing part B of the application form is concerned, you need to complete the form within 15 days, using such TRN number.

3. Part B of the New Registration Form

a. Choose TRN Option

GST PRACTITIONER REGISTRATION

Once you go to the new registration page, the registration form get displayed. The form begins with two options. These include:

  • New registration
  • Temporary Reference Number (TRN)

Select the TRN option and enter the TRN so generated in the ‘Temporary Reference Number’ field.

b. Enter CAPTCHA

Then, enter the CAPTCHA text in the ‘Type the Character you See in the Image Below’ field. After filling these details, click the ‘Proceed’ button.

c. Enter OTP

GST PRACTITIONER REGISTRATION

Once you click on the ‘Proceed’ button, the OTP page gets displayed on the screen. Again, you will receive an OTP on your mobile number as well as your email address.

This OTP is different from the two OTPs you received in the previous step. Now, you need to enter the OTP you received on your mobile number as well as email address in the ‘Mobile/EmailOTP’ field.

Remember, this OTP will remain valid only for 10 minutes. Also, it must be noted that the same OTP will be sent on your mobile number as well as your email address.

In case, the OTP comes invalid, you need to try again by clicking ‘Click Here to Resend the OTP’ link. This way you will receive the OTP on your registered mobile number or email ID again. So, you need to enter the newly received OTP again.

d. Go to My Saved Application Page

GST PRACTITIONER REGISTRATION

Once, the OTP details are filled, click on the ‘Proceed’ button. This will take you to ‘My Saved Application’ page. On this page, you need to click the ‘Edit’ icon under the action column. This icon appears with blue square and white pen.

e. Sections of Part B

Part B of the registration form has four different sections. The details in all these sections must be filled sequentially. These are as follows:

1. General Details
GST PRACTITIONER REGISTRATION

You need to enter the following details in the fields mentioned below:

  • Enrollment sought as – select an option from the dropdown list as per your need
  • Name of university/institute – enter the name of the institute from where you received your academic credentials
  • Year of passing – select your year of passing the institute from the drop down list
  • Qualifying degree for enrollment as GST practitioner – enter the name of the qualifying degree for enrollment as a GSTP in this field
  • Proof of qualifying degree for enrollment as GST practitioner -select the document type from the drop down given in this field
  • Document upload – upload the selected document in pdf or JPEG format only. The file size must be less than 1 MB.

Once you have entered all the details, click on ‘Save and Continue’ button to move on to the next section.

2. Applicant Details
GST PRACTITIONER REGISTRATION

You need to enter the following details in the fields mentioned below:

  • Enter your first, middle and last name in the requisite fields. Note that the first name is mandatory.
  • Then, select your date of birth and gender in the respective fields.
  • Next, enter Aadhaar number, mobile number, landline number and email address.
    Upload your photo in JPEG. Remember, the image size should not exceed 100 kb.

Once you enter all the details and upload the photograph, click ‘save and continue’ to move on to the next section.

3. Professional Address
GST PRACTITIONER REGISTRATION

This is the verification section wherein your basic details are verified. Thus, you need to enter the following details:

  • Check the checkbox that displays the verification statement
  • In the ‘Place’ field, enter the place you belong to
  • Choose between DSC, e-signature or EVC in order to submit the form. In case you choose e-signature, you need to update your Aadhaar number in the applicant details section.

Once you upload the signature, click the requisite ‘Submit’ button. The screen will display a success message. In the next 15 minutes, you will receive an acknowledgment and ARN receipt on your registered email address and mobile number. It may be noted that once you submit the application, you cannot make any changes to the same.

How to Find GST Practioner

Visit the following official site https://services.gst.gov.in/services/locategstp & start searching by Enrolment Number/GSTP ID or Name / Area details.

Forms Used for GST Practitioner

FORMS Description
FORM GST PCT 01
Application for Enrolment as GSTPractitioner
FORM GST PCT 02
Certificate of enrolment as a GST practitioner, issued by an authorized officer
FORM GST PCT 03
Notice seeking additional information on the application for enrolment or show cause notice
FORM GST PCT 04
Order of rejection of application for enrolment or disqualification of a GST practitioner found guilty of
FORM GST PCT 05
Authorization/ withdrawal of authorization to engage a GSTpractitioner by a taxable person

All Topics

 

Information may be abridged and therefore incomplete. This document/information does not constitute, and should not be considered a substitute for, legal or financial advice. Each financial situation is different, the advice provided is intended to be general. Please contact your financial or legal advisors for information specific to your situation.

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