GST Consultant/Practitioner Registration

A seasoned expert with knowledge of tax issues is a GST consultant. Experts at preparing and submitting tax returns, these advisors provide services based on data supplied by their customers. All of these practitioners must register as GST consultants or practitioners with the central or state government in order to be considered for appointment as authorised representatives.

Their ability to act on behalf of their clients and, if needed, represent them before tax authorities is enhanced by their GST registration. A wide range of professionals are qualified for registration, including graduates, retired government officials, advocates, certified management accountants with certificates of practise, chartered accountants, and company secretaries. This illustrates how eligibility for GST consultant/practitioner registration is inclusive.

Eligibility Criteria for GST Consultant/Practitioner Registration

The eligibility criteria for registration as GST consultant/practitioner is as follows:

1. Chartered Accountant with Certificate of Practice
2. Company Secretary with Certificate of Practice
3. Cost and Management Accountant with Certificate of Practice
4. Advocate
5. Graduate or Postgraduate in Commerce
6. Graduate or Postgraduate in Banking
7. Graduate or Postgraduate in Business Administration
8. Graduate or Postgraduate in Business Management
9. Holder of a degree from any recognised Foreign University
10. Retired Government Officials
11. Sales Tax Practitioner under existing law
12. Tax Return Preparer under existing law
13. Retired officer of Commercial Tax Department of a State Govt. or from CBIC who worked in Group – B (or higher) gazetted officer for at least two years
14. Tax-Return Preparer/Sales-Tax Practitioner registered for a period of at least five years.

Mandatory Conditions for GST Consultant/Practitioner

The necessary conditions for GST consultant/practitioner registration are:

1. Citizenship: The individual must be a citizen of India.
2. Mental Fitness: The candidate should be of sound mind.
3. Financial Stability: The candidate should not have been declared insolvent.
4. Legal Standing: The candidate should not have undergone imprisonment for two years or more.

Responsibilities of a GST Practitioner

For their clients, a GST practitioner is essential in handling a variety of tasks. The principal duties consist of:

1. Application Processing:

After getting the client’s confirmation, prepare applications for the cancellation, modification, or revocation of GST registration.

2. Composition Levy Management:

Help customers get ready to choose to participate in or opt out of the composition levy.

3. Financial Record Oversight:

Examine electronic currency, liabilities, and credit ledgers to make sure that financial records are kept accurately.

4. Return Filing:

Complete and submit various returns and forms, including GSTR1, GSTR-3B, CMP-08, ITC-04, GSTR9, GSTR4, and other relevant documents.

5. Challan Creation and Deposits:

Create challans and make it easier for money to be deposited into the electronic cash ledger.

6. Refund Claims:

File claims for refunds using the RFD-11 form.

7. Advance Rulings and Applications:

View and create applications related to Advance Rulings, Letter of Undertaking, and DRC-03.

8. Handling Notices:

Manage and respond to GST notices on behalf of the clients.

9. Authorised Representation:

Appear as an authorised representative in GST-related matters.

Note: It is imperative to emphasise that although online applications can be saved and prepared by GST specialists, the customer is still responsible for completing the final filing of the application.

How to Register as a GST Consultant/Practitioner?

For GST consultant/practitioner registration, the process is as mentioned below:

Step 1: Begin by accessing the GST portal.

Step 2: Go to the Services section and choose the Registration tab.

Step 3: Click on “New Registration,” directing you to a fresh page.

Step 4: On the presented page, click once more on “New Registration.”

Step 5: From the dropdown menu, select GST Practitioner.

Step 6: Choose the State and District.

Step 7: Enter required details such as Name, E-mail address, PAN number, Mobile No., and other relevant information.

Step 8: Enter the captcha code.

Step 9: Click on Proceed.

After validation, the form will be redirected to an OTP verification page.

Step 10: Enter the two different OTPs received via e-mail and on your mobile number.

Step 11: Click on Proceed.

Step 12: A TRN code will be generated. Now, select the Proceed button.

Step 13: Enter the TRN code and Captcha, and click on the Proceed button.

Step 14: Enter the OTP received on your registered mobile number and click on Next.

Step 15: Provide the required details.

Step 16: Upload the necessary documents in .jpeg and .pdf formats.

Step 17: On the verification page, click on Submit.

Submission of the Application

The application for registration can be submitted through the following two methods:

1. Digital Signature Certificate (DSC): Ensure that the “signer” (from e Mudra) is installed on your PC, and the DSC is registered on the website.
   Submit the application using the DSC token.
2. Electronic Verification Code (EVC) and Electronic Signature:

You will receive two OTPs, one on the mobile number linked with Aadhaar and the other on the registered e-mail ID.
Enter the OTPs and submit the application form.

Following that, a confirmation notice appears on the screen, and your registered email address will receive an acknowledgement. The registration process for GST Consultants and Practitioners is now complete.

Final Thoughts

The official GST portal facilitates a streamlined registration process for GST Consultants and Practitioners. Applicants can submit their applications using either the Electronic Verification Code and Electronic Signature technique or the Digital Signature Certificate method. A confirmation message appears and an acknowledgment is sent to the registered email address when a submission is successful. The registration process for GST consultants and practitioners is now complete. This registration process makes sure that skilled specialists are prepared to help firms easily comply with GST laws, as GST Consultants/Practitioners are essential in handling the complexity of GST compliance.