How to become a GST Practitioner?

GST PRACTITIONER (GSTP):

Since the inception of The Goods and Service Tax Act, the Government is pulling out all the stops to bring ease at the footstep of the persons coming under the ambit of GST. The concept of Goods and Service Tax Practitioner (GSTP) is the outcome of all those backbreaking tasks carried out in the search of accomplishing the successful implementation of GST countrywide.

Why the need of Goods and Service Tax Practitioner arose?

To be a GST compliant, a taxpayer cannot overlook its business activities because GST requires a quantum of data to be processed, uploaded and verified online on time using different software. All in all, there is mandatory need of proper investment in IT infrastructure and manpower training and another way the taxpayer can use is to outsource it to the professionals (For e.g., Chartered Accountants, Company Secretaries, Advocates etc.). Although both are expensive affairs, and generally out of reach of the small and medium taxpayers, therefore the government came with the concept of GST Practitioner.

Who is a GST Practitioner (GSTP)?

  GST Practitioner is a proficient professional to represent on behalf of the taxpayer in relation to computation and filing of GST returns and act as an intermediary between the tax department and the taxpayers to carry out the activities, handle procedures and communication for them.

GST Practitioner – Meaning:

As per Section 2(55) of the CGST Act, 2017, ‘Goods and Services Tax Practitioner (GSTP)’ means any person who has been approved under section 48 of the CGST Act, 2017 as GST practitioner. As per section 48 of the CGST Act, 2017, 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 on whose behalf such return and details are furnished.

Who can become a GST Practitioner?

The eligibility criteria for becoming GST Practitioner has been provided under Rule 83 of the CGST Rules, 2017. The eligibility criteria has been so simplified that it has created job opportunity for non-professionals too. Even a graduate/ post graduate and tax return preparers can also apply for becoming GST Practitioners.

What is the scope of a GST Practitioner?

A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorised by him to-  (a) furnish the details of outward and inward supplies;  (b) furnish monthly, quarterly, annual or final return;  (c) make deposit for credit into the electronic cash ledger;  (d) file a claim for refund; and  (e) file an application for amendment or cancellation of registration.

How to become a GST Practitioner?

1. GST Practitioner Registration: 

A person desirous of becoming GST Practitioner shall make an application in FORM GST PCT-01. The application shall be examined and GST practitioner certificate shall be granted in the form GST PCT-02.

2. GST Practitioner Examination: 

Every person who is enrolled as a goods and services tax practitioner shall pass an examination conducted by The National Academy of Customs, Indirect Taxes and Narcotics (hereinafter referred to as ― “NACIN”).

3. GST Practitioner Exam Date: 

The examination shall be conducted twice in a year as per the schedule of the examination.

4. GST Practitioner Exam Online Registration: 

The person has to register online on a website specified by NACIN by paying the specified examination. 

5. Period for passing GST Practitioner Examination: 

A person enrolled as a goods and services tax practitioner is required to pass the examination within two years of enrolment.

6. Mode of GST Practitioner Examination:

The examination shall be a Computer Based Test. 

7. Passing criteria for GST Practitioner Exam: 

It shall have one question paper consisting of 100 Multiple Choice Questions carrying 2 marks each for which 2 Hours and 30 Minutes shall be allowed. A person shall be required to secure 50% of the total marks to qualify the exams. Therefore 100 shall be the qualifying marks.

8. Declaration of the result of GST Practitioner Examination: 

NACIN shall declare the results within one month of the conduct of examination. The results shall also be communicated to the applicants by e-mail and/or by post.

9. Syllabus of the GST Practitioner Examination: 

The syllabus shall include the following:

• The Central Goods and Services Tax Act, 2017 

• The Integrated Goods and Services Tax Act, 2017 

• All The State Goods and Services Tax Acts, 2017 

• The Union territory Goods and Services Tax Act, 2017 

• The Goods and Services Tax (Compensation to States) Act, 2017 

• The Central Goods and Services Tax Rules, 2017 

• The Integrated Goods and Services Tax Rules, 2017 

• All The State Goods and Services Tax Rules, 2017 

• Notifications, Circulars and orders issued from time to time under the said Acts and Rules. 

10. The list of registered GST practitioners will be maintained on GST Common Portal in the form GST PCT-5. The taxpayer can authorize any GST practitioner on the common portal in the form GST PCT-6. Thereafter only the GST practitioner can file the returns and other applications on behalf of the taxpayer.

Duties of GST Practitioner:

The GST practitioner shall prepare all statements with due diligence and affix his digital signature on the statements prepared by him or electronically verify using his credentials. If the GST practitioner is found guilty of misconduct, his enrolment will be liable to be canceled. A show cause notice would be issued to him in the form GST PCT-3.  

Author – CA Divya Bansal