Join Your Exam WhatsApp group to get regular news, updates & study materials HOW TO JOIN

GST Practitioner Registration Process | GST Practitioner Guide

GST practitioner Registration Process | GST Practitioner Guide

GST practitioner : A GST practitioner is a person approved by the Central or State Government to perform any or all the following activities, on behalf of a taxable person :

GST practitioner

GST practitioner

  • File an application for fresh registration
  • File an application for amendment or cancellation of registration
  • Furnish details of outward and inward supplies
  • Furnish monthly, quarterly, annual or final GST returns
  • Make payments for credit into the electronic cash ledger, i.e. payments for tax, interest, penalty, fees or any other amount
  • File a claim for refund
  • Represent the taxable person in any proceeding under the Act, other than inspection, search, seizure, and arrest
  • File an appeal to the First Appellate Authority
  • File an appeal to the Appellate Tribunal (can only be done by a CA/CS/ICWA/Advocate)

GST practitioner Highlights

GST practitioner: The details covered in this article are as follows

  • About GST practitioner
  • GST practitioner meaning
  • Who is GST practitioner
  • GST practitioner registration procedure
  • GST practitioner Eligibility Criteria
  • GST practitioner course by icsi

Who is GST practitioner

As per section 2(55) of 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 and rules of the Act, 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. But, the legal responsibility of such filings remains with the Taxpayer.

For this purpose, GST Practitioners (GSTP) are required to be enrolled with Centre or State Authority. CA, CS, CMA, Advocates, Retired Government Officials, and Graduates are eligible to apply for registration. Also, GSTPs can be appointed Authorized Representatives who can act on the behalf of the taxpayers and represent them before tax authorities.

GST practitioner registration procedure

GST Enrollment Procedure

Goods and Services Tax (GST) is set to overhaul the entire indirect tax regime in India and make doing business easy in India.
With the implementation of GST, over 1 crore registered enterprises will be registered under GST as a taxable person and be required to follow various GST compliance requirements.
To make compliance easy for businesses the Government has introduced various initiatives like GST Practitioners and GST Facilitation Centres.

GST practitioner Eligibility Criteria

Any person who is a citizen of India having necessary qualification, of sound mind and not convicted or adjudicated as insolvent can become a GST Practitioner. To be qualified as a GST Practitioner, the person must be:

  • A retired officer of the Commercial Tax Department of any State Government or of the Central Board of Excise and Customs, Department of Revenue, Government of India, who, during his service under the Government, had worked in a post not lower in rank than that of a Group-B gazetted officer for a period of not less than two years; or
  • Has been enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than five years;
  • Has the following degree or qualification:
    • A graduate or postgraduate degree or its equivalent examination having a degree in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University established by any law for the time being in force; or
    • A degree examination of any Foreign University recognized by any Indian University as equivalent to the degree examination having a degree in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management; or
    • Any other examination notified by the Government, on the recommendation of the Council, for this purpose; or
    • Has passed any of the following examinations:-
      • The final examination of the Institute of Chartered Accountants of India;
      • The final examination of the Institute of Cost Accountants of India;
      • The final examination of the Institute of Company Secretaries of India.

The members of the Institute shall be eligible for the admission to the course.

The members interested to apply for the course shall apply online through www.icsi.edu. 

The members will be enrolled on first come first served basis.

 GST Course Structure

The certificate course in GST is an advanced level course and shall test a candidate’s knowledge of various concepts of GST along with the transitional
issues.
In order to give sufficient practical knowledge of GST, the course has been modeled with a combination of web-based study & self-study followed by an online examination.

GST course fee structure by icsi

Registration Fee (One time) : Rs. 12500/- plus taxes as applicable. The fees will be paid online.

COURSE CONTENTS

1st Session

  • Overview of GST Act – CGST/SGST.
  • Meaning and Scope of Supply of Goods & Services
  • Registration – Persons liable for Registration under the Act
  • Role of GSTN
  • Filing of Returns
  • Types of Returns and Formats
  • Input Tax Credit and its matching

2nd Session

  • Overview of IGST Act
  • Place of Supply of Goods and Services
  • Cross-utilization of IGST & Funds Transfer
  • Time of Supply & Valuation of Supply of Goods & Services
  • Input Tax Credit and ISD
  • Electronic Commerce and Job work

3rd Session

  • Tax Invoice, Credit / Debit Notes & Payments
  • Transitional Provisions
  • TDS and TCS in GST
  • Compensation to States under GST
  • Demands, Recovery, and Refund

4th Session

  • Assessment and Audit
  • Practical Session on the filing of online forms and returns under GST
  • Appeals and Revision
  • Advance Ruling
  • Inspection, Search, Seizure, and Arrest
  • Prosecution, Offences, and Penalties

5th Session

  • Online Examination

ATTENDANCE

Attendance of 60% is necessary for web-based classes to sit in the examination. A candidate who is not able to attend the classes will be provided one additional chance to view the recorded video.

EXAMINATION/ASSESSMENT

An online test/assignment will be conducted at the end of the course. In case the participant is unable to qualify the online test in his first attempt, he will be given two more attempt(s) to appear and qualify the online test in subsequent batch(es) of the course. Non-appearance at the examination shall also be counted as an attempt. There will be no separate examination fee.

CERTIFICATION

The candidates successfully completing the Course shall be awarded a Certificate to that effect in the appropriate form by ICSI jointly with NIFM.

Other Important articles for GST

Conclusion GST practitioner

GST practitioner: In this article, we discussed all information about GST practitioner, the points are –

  • About GST practitioner
  • GST practitioner meaning
  • Who is GST practitioner
  •  registration procedure
  •  Eligibility Criteria
  • GST practitioner course by icsi

Hope you found the article useful. Please feel free to ask anything or give your comments using the comment box below.

Leave a comment

Your email address will not be published. Required fields are marked *