Registering as a GST Practitioner?

Know About GST Practitioner

A registered GST Practitioner can be hired by a taxpayer to file his or her return. However, to register as a GST Practitioner you need to follow the guidelines prescribed in Section 48 of the CGST Act. This section of the CGST Acts deals with the different aspects related to the GST practitioner such as eligibility, conditions and the process of registration.

Pre-requisites for register as a GST Practitioner

Here is the list of pre-requisites that needs to be fulfilled to register as a GST Practitioner:

1. He or She should be an Indian Citizen.
2. He or She should have a sound mind.
3. He or She should not be declared as an insolvent.
4. He or She should not be convicted of an offense with imprisonment of more than 2 years.

People who are eligible to register as a GST Practitioner

Here is the list of people who are eligible to register as a GST Practitioner:

1. Any Group-B retired gazetted officer of the Commercial Tax Department of any State or of the CBEC who has worked for a minimum period of 2 years
2. A Tax Practitioner of old indirect tax regime who remained registered for a period not less than 5 years.
3. Any Commerce, Law, Business Administration or Management Graduate or Post Graduate
4. Any CA (Chartered Accountant), CWA (Cost & Work Accountant) or CS (Company Secretary).

Key Responsibility Areas of a GST Practitioner

Here is the list of key responsibility areas of GST practitioners when they are hired:

(a) Furnishing all Monthly or Quarterly GST Returns

(b) Furnishing Annual GST Returns

(c) Depositing credit into the electronic cash ledger

(d) Filing refund application and claiming refund but after asking from the client.

(e) Filing application for amendment or cancellation of GST registration post taking confirmation from the client.

(f) Appearing as an Authorized Representative (AR) on behalf of his or her client.