How to Register for a GST Practitioner on GSTN Portal in India?

To register for becoming a GST practitioner is not a hard task but you should have the complete knowledge of required eligibility, major conditions and registration process on GSTN portal. Here, we can help you in getting you registered under the GST practitioner scheme offered by the central government. As the Indian government has given the opportunity to the unemployed person a chance to earn money and also provided low-cost filing facility to a small businessman from nearby locations.

Many traders want to file GST but due to lack of computer awareness, they have to hire lawyers and accountants at a higher cost which is the main cause of delay in filing returns. The government has decided to help such traders by appointing GST practitioners. These GST practitioners can be based on particular localities as well. They will provide services at the low cost in their respective areas. It will not only relieve the traders from filing GST return but also will be helpful for many unemployed to get employment.

Eligibility Criteria For GST Practitioner:

The eligibility criteria for GST practitioner is covered in rule number 24 of Return Rules that explains:

• The person must be Citizen of India
• He/she should not be involved in any kind of crime cases
• He/she should be employed at Commerce tax department, central product tax, and customs board and designated at the group B post for a minimum of two years and retired after that.
• The person should be registered under sales tax practitioners for 5 years

B.com and LLB passed unemployed are required to fill online forms in order to apply for this post. The person once registered will remain eligible until the registration is not annulled.

Working Operation For GST Practitioners

Under GST provisions, GST practitioner will file inward and outward supplies details on behalf of a registered person, file monthly, quarterly, annual or last returns, deposit in electronic cash ledger for credit, lodge claim for refunds, and file application for amendment and correction in GST registration. For refund claim, amendment or correction in GST registration, it is necessary for GST practitioners to take the permission of the taxpayer.

Major Conditions for GST Practitioners

Any filling done by GST practitioners will be available online on the common portal. The information presented by GST practitioners will be sent by email and SMS. Before signing the form, it is the responsibility of the taxpayer to make sure that the information provided is correct. The authenticity of filing will be based on the return presentation. GST practitioners will be presenting all the information very carefully. There will be a digital signature of GST practitioner and if he/she is found guilty, the registration of concerning GST practitioner will be cancelled

Assistant Commissioner Ajit Kumar Shukla and joint commissioner Brajesh Mishra at trade tax said that GST practitioners can get a notice in case of misconduct asking the reason under GST format and PCT-3.

Registration Procedure to Become a GST Practitioner in India

Step 1 – Visit the official website of GSTN portal, https://www.gst.gov.in

Step 2 – Click on Services – Registration. Click on ‘New Registration’

Step 3 – It will open a new registration page

• Click on New Registration
• In the dropdown list where ‘I am a’ given, select GST Practitioner
• Select your State and District from the dropdown list
• Enter Name, PAN, Email Address and Mobile Number
• Enter the captcha code
• Click on ‘Proceed’

After the completion of validation, it will be redirected to the OTP verification page

Step 4 – Enter both OTPs which are received on e-mail and mobile number. Click on ‘Proceed’

Step 5 – After which a TRN will be generated, click on proceed

Step 6 – Enter TRN and Captcha. Click on ‘Proceed’

Step 7 – Enter the OTP received on the registered mobile number and click on ‘Proceed’

Step 8 – Enter complete details required and upload documents in .pdf and .jpeg format. Click on ‘Submit’ on the Verification page

2 ways in which the application can be submitted:

• DSC – In this, the application can be submitted by the DSC token. Please be aware that the emSigner (from eMudra) must be installed on your computer and the DSC is registered on the website
• EVC and E-signature – There will be OTPs assigned to both mobile and email address, both of them must be entered and then submit the application.

Following which, a success message will be displayed and an acknowledgement email will be received on your mail id within 15 days.