All about GST Practitioner | Registration as GST Practitioner

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. (However, 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.

All about GST Practitioner | Registration as GST Practitioner

Who is a GST Practitioner

As per Section 2(55) of Central Goods and Service Tax Act 2017 “goods and services tax practitioner” means any person who has been approved under section 48 to act as such practitioner;

Section 48 of Central Goods and Service Tax Act 2017 read with rule 83 of of Central Goods and Service Tax Rules 2017 stipulate requirements of a GST Practicioner:

Basic Requirement : A person who has below mentioned specifications can become a GST Practitioner:

(i) is a citizen of India;
(ii) is a person of sound mind;
(iii) is not adjudicated as insolvent;
(iv) has not been convicted by a competent court;

Qualifications : A person having any of the below mentioned qualifications i.e.

Chartered Accountant holding COP
Company Secretary holding COP
Cost and Management Accountant holding COP
Advocate
Graduate or Postgraduate degree in Commerce
Graduate or Postgraduate degree in Banking
Graduate or Postgraduate degree in Business Administration
Graduate or Postgraduate degree in Business Management
Degree examination of any recognized Foreign University
Retired Government Officials
Sales Tax Practitioner under existing law
Tax Return Preparer under existing law

Role of GST Practitioner

Activities which can be undertaken by GST Practitioner on behalf of a registered person:

(a) furnish the details of outward and inward supplies;

(b) furnish monthly, quarterly, annual or final return;

(d) file a claim for refund; and

(e) file an application for amendment or cancellation of registration

The goods and services tax practitioner shall-

(a) prepare the statements with due diligence; and

(b) affix his digital signature on the statements prepared by him or electronically verify using his credentials.

GST Practitioner Exam

The National Academy of Customs, Indirect Taxes and Narcotics (NACIN) has been authorized for conducting the examination for the enrollment of GST Practitioners (GSTP), vide Notification No. 24/2018-Central Tax dated 28.5.2018.

Nature of examination

The GST Practitioner Examination shall be a Computer Based Test. It shall have one question paper consisting of Multiple Choice Questions. The pattern and syllabus of GST Practitioner Examination are specified below :

[su_table]

PAPER: GST Law & Procedures:
Time allowed:	2 hours and 30 minutes
Number of Multiple Choice Questions:	100
Language of Questions:	English and Hindi
Maximum marks:	200
Qualifying marks:	100
No negative marking

Syllabus:
1	The Central Goods and Services Tax Act, 2017
2	The Integrated Goods and Services Tax Act, 2017
3	All The State Goods and Services Tax Acts, 2017
4	The Union territory Goods and Services Tax Act, 2017
5	The Goods and Services Tax (Compensation to States) Act, 2017
6	The Central Goods and Services Tax Rules, 2017
7	The Integrated Goods and Services Tax Rules, 2017
8	All The State Goods and Services Tax Rules, 2017
9	Notifications, Circulars and orders issued from time to time under the said Acts and Rules.

[/su_table]

Qualifying marks

A person shall be required to secure fifty per cent. of the total marks to qualify GST Practitioner Examination

GST Practitioner Exam Due Date

A person can be enrolled as GST Practitioner only after passing the examination.The next examination is scheduled to be conducted on 14-6-2019 from 1100 hrs. to 1330 hrs. at designated examination centres across India.

Period for passing the GST Practitioner examination and number of attempts allowed

A person who has enrolled as a goods and services tax practitioner after 1st July 2017 is required to pass the examination within two years of the enrollment:

Provided that if a person is enrolled as a goods and services tax practitioner before 1st of July 2017, he shall get one more year to pass the examination:

Provided further that a person who was enrolled as a sales tax practitioner or tax return preparer under the old law for a period of not less than five years, he is required to pass the examination within eighteen months from the appointed date.

A person required to pass the examination may avail of any number of attempts but these attempts shall be within the period as specified above.

[su_table]

The Last Date for passing the examination for GST Practitioners to be extended till 31.12.2019 for those GST Practitioners who have enrolled under rule 83(1)(b) i.e. who were sales tax practitioner or tax return preparer under the existing law for a period of not less than five years.

[/su_table]

Validity of GST Practitioner Licence

The licence of GST Practitioner is valid until it is cancelled by relevant authority.

Required Documents for Enrolment as GST Practitioner

[su_table]

Purpose	Acceptable Documents	Document Type	Max Size for Upload
Photo of Applicant	Photo	JPG	100 KB
Proof of Professional Address (Any One)
	Any other Certificate / document issued by Government	JPG,PDF	100 KB
	Any other Certificate or record from Govt department	JPG,PDF	100 KB
	Consent Letter	JPG,PDF	100 KB
	Electricity Bill	JPG,PDF	100 KB
	Legal ownership document	JPG,PDF	1 MB
	Municipal Khata Copy	JPG,PDF	100 KB
	Property Tax Receipt	JPG,PDF	100 KB
	Rent / Lease agreement	JPG,PDF	2 MB
	Rent receipt with NOC (In case of no/expired agreement)	JPG,PDF	1 MB
	SEZ Approval Order	JPG,PDF	1.024 MB
Proof of qualifying degree	Degree	JPG,PDF	100 KB
Proof of designation of post held at time of retirement* (Applicable for Retired Govt Officials only)	Pension Certificate used by AG Office or LPC	JPG,PDF	1 MB

[/su_table]

Disclaimer: The entire contents of this document have been prepared on the basis of relevant provisions and as per the information existing at the time of the preparation. Although care has been taken to ensure the accuracy, completeness and reliability of the information provided, I assume no responsibility therefore. Users of this information are expected to refer to the relevant existing provisions of applicable Laws. The user of the information agrees that the information is not a professional advice and is subject to change without notice. I assume no responsibility for the consequences of use of such information. In no event shall I shall be liable for any direct, indirect, special or incidental damage resulting from, arising out of or in connection with the use of the information

from StudyCafe http://bit.ly/2vJqmwk

Taxpoint

Pages

Pages

Monday, May 6, 2019