Check out this blog to learn about GST Consultants, the services they offer, and other relevant details. Also, get information on how to become a GST Consultant/Practitioner.
A GST consultant is a professional proficient in matters of taxation. He can prepare tax returns and assist in filing them. The consultant provides similar services pertaining to taxation based on information provided by the client. All GST Practitioners must be registered with the central or state authority. After registration, the GST Practitioner becomes eligible to be appointed as an authorised representative.
This enables him to act on behalf of his clients and, if the need arises, also represent them before the tax authorities. Chartered Accountants, Company Secretaries, Certified Management Accountants (all holding certificates of practice), Advocates, Retired govt. Officials, graduates, and others are eligible to apply for registration.
To be on the GST Portal, a Practitioner must fulfill the following:
- Have a valid PAN Card
- Must possess a valid mobile number
- Have a valid e-mail ID
- A professional address
- Have all prescribed documents and information needed for Enrollment.
- Must fulfill the eligibility criteria of a GST Practitioner
Eligibility Criteria Required to be a GST Consultant/Practitioner
- Chartered Accountant holding COP
- Company Secretary holding COP
- Cost and Management Accountant holding COP
- Advocate
- Graduate or Postgraduate in Commerce
- Graduate or Postgraduate in Banking
- Graduate or Postgraduate in Business Administration
- Graduate or Postgraduate in Business Management
- Should have passed degree examination of any recognised Foreign University
- Retired Government Officials
- Sales Tax Practitioner under existing law
- Tax Return Preparer under existing law
- A retired officer of Commercial Tax Department of a State Govt. or from CBIC who has worked in Group – B (or higher) gazetted officer for at least two years
- Tax-Return Preparer/ Sales-Tax Practitioner registered for at least five years.
Mandatory Conditions to become a GST Practitioner
- The subject should be a citizen of India
- He/ she should be of sound mind
- He/ she should not be declared as insolvent
- He/ she should not be jailed (imprisonment for two years or more)
Responsibilities of a GST Practitioner
A GST consultant has to shoulder the following responsibilities on behalf of his clients:
- Prepare application for cancellation/ amendment/ revocation of GST registration (after confirmation from the client)
- Preparing for opting into/withdrawal from the composition levy
- Viewing electronic cash, credit ledgers, and liabilities
- Filling out GSTR1, GSTR- 3B, CMP- 08, ITC- 04, and several other returns and ITC forms
- Fill the GSTR9 and GSTR4 returns
- Creating challan and depositing cash into the electronic cash ledger.
- Claim for refund in form RFD- 11
- View & create applications on Advance Rulings, LUT, and DRC- 03
- Viewing GST notices
- Appear as an authorised representative
Note: It must be noted that GST consultants cannot submit applications on behalf of their clients. They can save/prepare the application online, but the final filing of the application must be done by the client.
How to Register as a GST Consultant/Practitioner?
The process to register as a GST Practitioner is given below:
- Step: 1 Open the GST portal – www.gst.gov.in
- Step: 2 On the homepage, browse to Services and select the Registration tab.
- Step: 3 Click on new registration. A fresh page will be displayed.
- Step: 4 On the displayed page, click on New Registration
- Step: 5 On the dropdown menu, click on GST Practitioner
- Step: 6 Now, choose the State and District
- Step: 7 Enter the details needed like Name, E-mail address, PAN number, Mobile No., and others.
- 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 the next
- Step: 15 Enter the details needed
- Step: 16 Upload the documents (Format – .jpeg and .pdf)
- Step: 17 On the verification page click on Submit.
Details of the Applicant
- Select the DoB and enter the first, middle, and last name
- Select the gender and other details
- Upload the photo (format – JPEG ) (the size of the file should not be more than100 KB)
- After entering the details and uploading the photo, click on Save and Continue to proceed to the next section
Professional Address
- Enter the address with the PIN code. The State and District will be auto-selected from PART – A of the registration form
- From the dropdown menu, select the professional address proof
- Upload the proof of address (Format – PDF or JPEG). The size of the file should not exceed 1 MB
- After entering the details and uploading the document, click on Save and continue to go to the final form.
Verification Page
- Select the check box with the verification statement and select the place
- Submit the application using DSC, EVC, or e-Signature
- For e-signature, upload the Aadhaar number in the Details section.
Submission of the Application
The application for registration can be submitted using the following two ways
- DSC – Submit the application using the DSC token
Make sure “signer” (from e Mudra) is installed on your PC, and the DSC is registered on the website.
- EVC and electronic Signature – You will receive two OTPs, one on the mobile number linked with the Aadhaar and the other on the registered e-mail ID. Enter the OPTs and submit the application form
After submitting the application form, a success message will be displayed on your screen. An acknowledgment will be sent to your registered e-mail ID. The process to register for a GST Practitioner is complete.
Conclusion
We hope this article has been useful in providing relevant details regarding GST consultants. To become a GST Practitioner, an individual has to register and appear for an examination. The registration is valid for two years, and the examination has to be cleared during this period. After clearing the exam, an individual becomes eligible to be appointed as an authorised representative.
You can visit Vakilsearch to speak to a chartered accountant to receive help with GST return filing and other GST-related issues.
