Frequently Asked Questions by Candidates relating to GST Practitioner’s Exam

Ques 1. Who is a GST Practitioner?

GST Practitioner is a tax professional who can prepare returns and perform other activities on the basis of 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 Center or State Authority. CA, CS, CMA, Advocates, Retired Government Officials, and Graduates are eligible to apply for registration.

In addition, GSTPs can be appointed as Authorized Representatives who can act on the behalf of the taxpayers and represent them before tax authorities.

Ques 2. Can I file Returns for my client if I am not enrolled as GST Practitioner?

It is recommended that you register as a GST Practitioner at the GST Portal.

Ques 3. Are there any preconditions before I can enroll on the GST Portal as a GST Practitioner?

A GST Practitioner must fulfil the following conditions he/she can enroll on the GST Portal:

1.    Applicant must have a valid PAN Card

2.    Applicant must have a valid mobile number

3.    Applicant must have a valid e-mail ID

4.    Professional address

5.    Applicant must have the prescribed documents and information on all mandatory fields as required for Enrolment

6.    Applicant must fulfil the eligibility criteria of GST Practitioner

Ques 4. What minimum qualifications an applicant must fulfil for becoming a GST Practitioner/enrolling on the GST Portal as a GST Practitioner?

The GST Practitioner should have any of following qualifications:

1.Chartered Accountant holding COP

2.Chartered Accountant without COP

3.Company Secretary holding COP

4.Company Secretary without COP

5.Cost and Management Accountant holding COP

6.Cost and Management Accountant without COP

7.Graduate or Postgraduate degree in Business Management

8.Degree examination of any recognized Foreign University recognized by any Indian University as equivalent to degree examination

9.Retired Government Officials

10.Advocate

11.Graduate or Postgraduate degree in Commerce

12.Graduate or Postgraduate degree in Banking

13.Graduate or Postgraduate degree in Business Administration 

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Ques 5. I started to fill the Registration Application for GST Practitioner but was not able to complete it. Can I save my Registration Application?

Yes, you can save your Registration Application up to 15 days from the day your TRN was generated upon successful submission of PART A of the Registration Application.

Ques 6. What will happen to my Registration Application after submission?

The Registration Application submitted by you will be processed by Tax Officer. Once your Registration Application is approved by the concerned Tax Official, your GSTP ID will be generated by the system along with a temporary password for first-time login and the same will be communicated to you on your registered e-mail address. ARN status will also be changed to ‘Approved’. Enrolment Certificate will be available at the Dashboard of the GSTP for view, print and download.

In case of rejection, Rejection Order will get generated and communicated to you. ARN status will be changed to ‘Rejected’. Intimation of Rejection will be sent to the applicant who filed the application for the enrolment of GSTP via e-mail and SMS on his registered e-mail address and mobile number respectively. Rejection Order will be available at the Dashboard of the GSTP for view, print and download

Ques 7. Do I need to register separately in each State and Union Territory?

Single Enrolment shall be sufficient for practicing on all India basis. No separate registrations are required for other States or Centre. However, you are free to apply for another registration in other State if you have a Professional Address in that State.

Ques 8. Will GSTN provide separate user ID & password for GSTP to enable them to work on behalf of their customers (taxpayers) without requiring used ID & password of taxpayers, as happens today?

Yes, GSTN will be providing separate user ID & password to GSTP to enable them to work on behalf of clients without asking for their user ID & passwords. They will be able to do all the work on behalf of taxpayers allowed under GST Laws.

Ques 9. Will taxpayer be able to change the GSTP once chosen in above mentioned facility?

Yes, a taxpayer may choose a different GSTP by simply un-selecting the previous one & then choosing a new GSTP on the GST Portal.

Que 10. Whether DSC is mandatory for GSTP Registration?

No, DSC is not mandatory for GSTP Registration. It is optional. One can use other modes of verification.

Que 11. Whether Aadhaar number is mandatory for GSTP registration?

No, Aadhaar number is not mandatory for GSTP Registration. It is optional.

Que 12. What are the system requirements for working on GST Common portal?

System requirements for accessing the GST Common Portal, for usage of DSC & downloading & installing the web socket installer is available on the website – https: / /www.gst.gov.in/system

Que 13. Which type of DSC can be used on the common portal?

The GST Portal accepts only PAN based Class II & III DSC.

Que 14. What is the examination fee for GST practitioner’s Exam?

The NACIN prescribes the fees for the exams. In the previous exams it was Rs.500.