What is takes to be a GST Practitioner? | Taxmann’s R&D Team Exam Guide

2.     All about Enrolment

A person who intends to work as GST Practitioner, he wouldbe required to get himself enrolled under the GST law. The points relating to enrolment are discussed in the below paragraphs:

2.1.  Submission of application for enrolment

A person who satisfies the eligibility criteria and required qualifications can file an application in Form GST PCT-01for enrolment as GSTP on theGSTN portal directly or through a Facilitation Centre notified by the Commissioner.

While filing the application, the applicant can choose either the Centre or the State as the enrolling authority. The choice will have to be specified by the applicant in the application[2].

2.2.  Processing of application for enrolment 

            2.1 -1 Approval of GST Practitioner on receipt of application

On receipt of the application, the authorized officer shall after making necessary enquiry, either enrol the applicant as a GST Practitioner and issue a certificate to that effect in Form GST PCT-02 or reject his application where it is found that the applicant is not qualified to be enrolled as a GST Practitioner.

The Assistant Commissioner/Deputy Commissioner having jurisdiction over the place declared as address in the application for enrolment in Form GST PCT-1would be authorized officer.

2.3.  Exams for getting enrolled as GST Practitioner

The eligible persons who intends to get themselves enrolled as GST Practitioners are required to pass examination. In this regard, National Academy of Customs, Indirect Taxes and Narcotics (‘NACIN’) has been notified[3]as the authority which would conduct exams.

2.4.  Validity of enrolment

The enrolment made under GST provisions shall be valid until it is cancelled.

2.5.  State-wise enrolment is not required

Enrolment of GST Practitioner in any one State or Union Territory is sufficient for working in other State or Union Territory, to carry out the work authorised to it. In other words, single enrolment shall be sufficient for practicing on all India basis. No separate enrolments are required for other States.

2.6.  Surrender of enrolment

A GSTP seeking to surrender his enrolment shall electronically submit an application in Form GST PCT-06 on the GSTN portal, either directly or through a facilitation center notified by the Commissioner.

The Commissioner, or an officer authorized by him, may after conducting such enquiry as deemed fit, cancel the enrolment of such practitioner by order in Form GST PCT-07.

3.     Types of Services which can be provided by a GST Practitioner

The law enables GST practitioner to provide multiple services. We have discussed those services and provisions relating to it in the below paragraphs:

3.1.  Authorization of GSTP

A registered person can authorize a GST Practitioner on the GSTN portal. Such authorization can be withdrawn at any time. The authorization shall be given or withdrawn in Form GST PCT-05. The Authorized GST practitioner shall be allowed to undertake only such tasks as indicated in such form during the period of authorization. 

3.2.  Type works which a GST practitioner can do

A GST Practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorized 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;

e)      file an application for amendment or cancellation of registration;

f)       furnish information for generation of e-way bill;

g)     furnish details of challan in Form GST ITC-04;

h)     file an application for amendment or cancellation of enrolment[4]; and

i)   file an intimation to pay tax under the composition scheme or withdraw from the said scheme

3.3.  Responsibility of GST Practitioner

The GST law provides that the responsibility for correctness of any particulars furnished in the return or other details filed by the GST Practitioner shall continue to rest with the registered person on whose behalf such return and details are furnished. However, the law also casts some responsibilities on the GSTP. Non-compliance of which may lead to cancellation of the enrolment. These responsibilities are discussed in detail in the below paragraphs:

3.3-1.Responsibilities in relation to preparation of statements

GST Practitioner shall prepare the statements with due diligence andaffix his digital signature on the statements prepared by him or electronically verify using his credentials.

  3.3-2.Responsibilitiesof taking Confirmation, etc.from the registered person for work

The registered person who is availing the services of GSTP is required to give his consent/authorization/confirmation for application/return/statement filed by GST Practitioner as under:

4.Disqualification of GST Practitioner

In cases where any GST Practitioner is found guilty of misconduct in connection with any proceedings under the GST legislation, then he may disqualify such practitioner to function as GSTP by passing an order in Form GST PCT-04. In this regard, the authorized officer would first give a show cause notice in Form GST PCT-03. 

The law also provides appeal mechanism against such order disqualifying practitioner to function as GSTP. The GST Practitioner can appeal to the Commissioner against such order within 30 days from the date of issue of such order.

5.Appearance as GST Practitioner 

A person would be eligible to attend as a GST Practitioner before any authority in connection with any proceedings under this Act on behalf of any registered or unregistered person only when he has enrolled himself as GSTP as per the provisions of GST law (discussed above).

GST Practitioner appearing as per above before any authorization may be asked to produce the copy of the authorization given by the registered person in Form GST PCT-05.