GSTP Registration process in detail

GST Practitioner Registration process in detail

Hi. Friends welcome back to the CMA Knowledge blog, Today in the article I am going to discuss the Registration process of GST Practitioners (GSTP).

So, in this article, we are going to see all the details regarding the GST practitioner registration process.

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1. Who is GST Practitioner(GSTP)?

GST Practitioner is a tax specialist who can prepare returns and execute other activities on the basis of the information provided to him by a taxable person. But all the responsibility of the return filling in on the taxpayer, as a GST practitioner is a Person, who is helping to the Taxpayer in the online submission of the return and the specific task allowed as per the Law.

2. Who can become a GST Practitioner (GSTP)?

Any person who enrolled at the GST common portal with the Centre or State Authority.

And the following persons are eligible for the GSTP enrollments:

1. CA, CS, CMA, 2. Advocates 3. Retired Government Officials and 4. Graduates are qualified to apply for GSTP registration. 

In expanding, GSTPs can be delegated Authorized Representatives, who can work on behalf of the taxpayers and represent the taxpayer before tax authorities.

3. What is the role of the GSTP?

As we all know GST is a relatively new tax in India. As a result, so, many changes are happening in the GST and People who are managing their individual businesses/ Firms, may be unaware of the procedure or process of GST return filing and uploading invoices because all the GST returns work in online and not all the people are India is computer literate. in such cases, the business owner can take the services from a registered GSTP professional who can do all the GST-related work for them at a reasonable price.

As a result, on behalf of the registered person, an authorized GST practitioner can execute activities based on information furnished by the taxable person. 

4. What are the Duties of a GST Practitioner (GSTP?)

A GST practitioner or GSTP is a person authorized by the Central and State Govt. To complete any or all of the following work, on the part of a taxable person:
(a) File an application for new enrollment/ registration
(b) File an application for amendment or cancellation of enrollment/registration
(c) Provide details of inward & outward supplies
(d) Help in working on monthly, quarterly, annual or final GST returns and furnish them on the GSTN website
(e) Help to work out the tax liability and do payments for credit into the electronic cash ledger, i.e. payments for GST tax, interest, penalty, fees or any other amount as per the actual scenarios
(f) File a claim for GST and other refunds
(g) GSTP can Appear as an authorised spokesperson before any officer of the department, appellate authority or appellate tribunal

5. Who is eligible to become a GST practitioner (GSTP):

(a) He/ she should be a citizen of India

(b) He/ she should be a person of sound mind
(c) He/ she should have not been declared insolvent
(d) He/ she should have not been convicted for an offence with imprisonment for more than two years
(e) He/ she should meet the required education or work experience as part of the GST Practitioner Eligibility criteria, given below:
(f) He/ she is a retired officer of the Commercial Tax Department of any State Government or of the Central Board of Excise and Customs, having worked in a post not lower in position than that of a Group-B gazetted officer, for a time period not less than two years, OR
(g) He/ she has passed 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 authenticated by any law for the time implying in force, OR
(h) He/ she has passed a degree examination of any Foreign University recognized by any Indian University as equivalent to the degree examination mentioned above, OR
(i) He/ she has passed any other examination notified by the Government for this purpose
(j) He/ she has passed any degree examination of an Indian University or of any Foreign University recognized by any Indian University as an equivalent of the degree examination, and also qualified of any of the following exams-
(k) The final exam of the ICAI (CA) OR
(l) the final exam of the ICAI (CMA) OR
(m) the final exam of the ICSI (CS)

6. What documents of details are required for enrollment/Registration:

A GST Practitioner needs to fulfil the following requirements before he/she can enrol on the GST Portal:
1. The Candidate must have a valid PAN Card
2. Candidate must have a valid mobile number
3. Candidate must have a valid e-mail ID
4. Professional workplace address proof (if leased/rented, then need to provide rent / leased agreement)
5. Candidate must have the prescribed documents and information on all mandatory fields as required for enrollment (please refer to GST Registration article)
6. The candidate needs to fulfil the qualification criteria of a GST Practitioner.

7. What is the Application Procedure of the GST Practitioner?

All the person who wants to be a GSTP, he/She needs to do the following steps to register as a GST Practitioner on the GST Portal.

Step1: Need to Log on the official website

Then the applicant needs to click on the official website.

A tutorial for the registration process is available on the GST portal to view click here

Step2: Then Click on the Registration option

Once the GST common portal Home Page will appear on the display screen, the applicant needs to click on the ‘Register Now’ selection. A substitute way to do this is, the applicant can click on the Services alternative. Then next click on the Registration and tick/click on the New Registration option.

Step3: Registration Page displayed on the screen

The Registration page is displayed on the screen. The applicant needs to click on New Registration.

Step3- GST Online Enrollment for Practitioners

Step4: Select GST Practitioner

In the ‘I am drop-down list, the applicant needs to click on the GST Practitioner as the type of taxpayer to be registered.

Step 5: Select the State/ UT

In the State/UT and District drop-down list, the applicant needs to select the relevant state and district for which the Registration is wanted.

Step 6: Enter the Name of the Person

In the ‘Name of the GST Practitioner’, the applicant needs to enter/type, the legal name as mentioned in the PAN database.

Step 7: Enter PAN No.

In the ‘Permanent Account Number’, the applicant has to enter the PAN NO.

Once the name and the PAN are entered, the Name of the GST Practitioner and PAN, it will be validated against the CBDT / income tax dept. Database.

Step 8: Enter the valid Email ID

The applicant needs to enter the valid email address of the Primary Authorized Signatory.

Step 9: Enter the Mobile Number

The applicant needs to enter the Indian mobile number of the Primary Authorized Signatory. After entering the correct mobile number, an OTP will be sent to the registered mobile number.

Step 10: Next, enter the correct Captcha Code

The applicant needs to enter the characters that appear in the image to update/type the Captcha code.

Step 11: Click on Proceed

On successful entry of the Captcha code, the applicant needs to click on the Proceed option. GSTN Common, Portal is displayed with the GSTINs / Provisional IDs / UINs / GSTP IDs that are linked to the PAN no. Inside the state. After successful validation, the applicant is directed to the OTP confirmation page.

Step 12: in the last step, enter the OTP

The applicant needs to enter the OTP that was sent to the registered mobile number. After entering the mobile OTP, the applicant needs to enter the OTP that is sent to the Email ID. Once both the OTPs are entered, the applicant needs to click on Proceed.

Part B
Step 1: Receiving the TRN

After the submission on the part, A an applicant receives a 15-digit TRN (Temporary Reference Number) to the given email ID. Click on the Proceed option.

Step 2: Clear the Captcha Code

Then the applicant is required to enter the characters from the image to clear the captcha code. Then, click on the Proceed option.

Step 2- GST Online Enrollment for Practitioners

Step 3: Enter the OTP

The applicant is required to enter the OTP sent to both the mobile number and the Email ID.

Step 4: My Saved Application page appears

In the next step, the applicant is guided to the ‘My Saved Application’ page. Under the Action column, the Edit icon needs to be clicked.

Step4- GST Online Registration/Enrollment for GST Practitioners

Step 5: Next steps need to update all the General Details under this section

Under the General Details, the applicant needs to enter the following details.

• Select the radio key Centre or State/ UT, which is under the Enrolling Authority.
• Select the relevant enrollment choice from the drop-down list.
• Insert the relevant University/ Institute.
• Choose the year of passing from the drop-down list box.
• Enter the Qualifying Credentials for registering as GST Practitioner.
• Select the certificate type under the proof of Qualifying Degree.
• Upload all the required certificates in PDF or JPEG format.
• After furnishing the details, click on ‘Save and Continue’.

Step 6: Enter the Applicant Details

• Select the (DOB) Date of Birth.
• Enter the First, Middle and the Last Name.
• Select Gender.
• Enter the correct Aadhar Number.
• Upload the Photograph in JPEG in the requisite format and the size
• After furnishing all the details, click on ‘Save and Continue’.

Step 7: Enter the Professional Address and PIN code

• Enter the residential address with the correct area PIN code.
• Select the relevant evidence of professional address from the drop-down list.
• Upload the chosen proof of professional address in JPEG or PDF format.
• After furnishing all the details, click on ‘Save and Continue’.

Step 8: Next step Verification Page

Check the checkbox with the verification statement.
To enter the place.
Choose the needed format to submit the form such as DSC, E-Sign or EVC.

To submit using DSC
Click on the ‘Submit with DSC’ button.
Click the Proceed button.

To submit using E-Signature
Click on the ‘Submit with E-Sign’ button.
Click on the Agree with option in the Declaration box.
Enter the OTP that is sent to the Email ID and the mobile number that is registered with Aadhar.
Click on the Continue button.
After Registration, the system will generate and sends an acknowledgement to the registered Email ID and mobile number within the next 10-15 minutes.

To submit using the Electronic Verification Code
Click on the ‘Submit with EVC’ button.
Click on the Agree button that is in the declaration box.
The system sends an OTP to the registered phone number, registered with Aadhar.
Click on the Continue button.
After the completion of all the procedures, the system sends an acknowledgement and an Application Reference Number (ARN) to the registered Email ID and mobile number within the next 15 minutes.

Forms for the GST Practitioner:

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So, to become a GSTP one should need to follow all the steps mentioned above. 

Thanks,

CMA Knowledge Blog Team.

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