A GST consultant is a seasoned professional well-versed in taxation matters. Proficient in the preparation and filing of tax returns, these consultants offer services based on information provided by their clients. GST consultant/practitioner registration with the central or state authority is a precondition for all such practitioners, and once registered, they become eligible to be appointed as authorised representatives.
GST registration empowers them to act on behalf of their clients and, if necessary, represent them before tax authorities. Individuals eligible for registration include a spectrum of professionals, including Chartered Accountants, Company Secretaries, Certified Management Accountants (holding certificates of practice), Advocates, retired government officials, graduates, and others. This reflects the inclusive nature of eligibility for GST consultant/practitioner registration.
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
A GST practitioner plays a crucial role in managing various tasks on behalf of their clients. The key responsibilities include:
1. Application Processing:
Prepare applications for cancellation, amendment, or revocation of GST registration after obtaining confirmation from the client.
2. Composition Levy Management:
Assist clients in preparing for opting into or withdrawing from the composition levy.
3. Financial Record Oversight:
View electronic cash, credit ledgers, and liabilities to ensure accurate financial record-keeping.
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:
Generate challans and facilitate the deposit of cash 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’s important to highlight that while GST consultants can save and prepare applications online, the final filing of the application must be executed by the client.
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.
Then, a confirmation message is shown on screen and an acknowledgment will be sent to your registered e-mail ID. This concludes the process GST Consultant/Practitioner registration.
Final Thoughts
GST Consultant/Practitioner registration involves a rationalised process through the official GST portal. Applicants can choose between Digital Signature Certificate submission or Electronic Verification Code and Electronic Signature methods for application submission. Following successful submission, a confirmation message is displayed, and an acknowledgment is sent to the registered e-mail ID. This marks the completion of the GST consultant/practitioner registration process. As GST Consultants/Practitioners play a vital role in dealing with the complexities of GST compliance, this registration process ensures that qualified professionals are equipped to assist businesses in adhering to GST regulations seamlessly.
