Who is GST Prationer(GSTP)
A GSTP, or Goods and Services Tax Practitioner, is a certified professional authorized by the tax authorities to perform various functions on behalf of taxpayers under the Goods and Services Tax (GST) regime in India. These practitioners play a crucial role in assisting businesses and individuals in meeting their GST compliance requirements.
Key Functions of GSTP:
- File applications for fresh registration under GST.
- File applications for amendment or cancellation of GST registration.
- Furnish details of outward and inward supplies(GSTR1).
- Furnish monthly, quarterly, annual, or final GST returns (GSTR3B).
- Make payments for credit into the electronic cash ledger (tax, interest, penalty, fees, or any other amount).
- File a claim for a refund.
- Appear as an authorized representative before tax authorities.
Assistance Provided by GSTP to Taxpayers:
- Help Taxable person in preparing and filing GST returns.
- Assist in maintaining books of accounts.
- Reconcile input tax credit.
- Liasoning with the GST office.
- Ensure compliance with other GST provisions.
Eligibility Criteria for GSTP:
Basic Conditions to become GSTP:
- One should be a citizen of India
- One should be a person of sound mind
- One should have not been declared as insolvent
- One should have not been convicted for an offence with imprisonment for more than two years
Education & Work Experience:
- Retired officer of the Commercial Tax Department (State or Central) with a minimum of two years’ service in a post not lower than that of a Group-B gazetted officer.
- Registered Tax Return Preparer or Sales Tax Practitioner for a period of at least 5 years.
- Graduate or postgraduate in Commerce, Law, Banking, Business Administration, or Business Management from a recognized Indian or Foreign University.
- Passed any other examination notified by the government, including CA, CMA, or CS.
Examination for GST Practitioners:
- Examination is Conducted by the National Academy of Customs, Indirect Taxes & Narcotics (NACIN).
- Authorized examination for confirmation of enrollment.
- GSTPs covered under specific rules required to pass the examination before a specified date.
Enrollment Process for GSTP:
- Log in to the GST common portal (www.gst.gov.in).
- Proceed to Services – Registration and click on ‘New Registration.’
- Select ‘GST Practitioner’ in the ‘I am a’ dropdown.
- Enter State, District, Name, PAN, Email Address, and Mobile Number.
- Click ‘Proceed’ after entering the captcha code.
- After validation, receive OTP for verification.
- Enter the 2 different OTPs received on email and mobile to generate a TRN (Temporary Reference Number).
- Enter TRN and Captcha, proceed to enter details and upload required documents.
- Submit the application through DSC or EVC and E-signature.
- Receive 2 OTPs on Aadhaar-linked mobile and email, enter the same to successfully file the application.
- Acknowledgment received on the registered email within 15 days.
Forms Used for GSTP:
- FORM GST PCT 01: Application for Enrolment as GST Practitioner.
- FORM GST PCT 02: Certificate of Enrolment as a GST Practitioner.
- FORM GST PCT 03: Notice seeking additional information on application for enrolment or show cause notice.
- FORM GST PCT 04: Order of rejection of application for enrolment or disqualification of a GST practitioner found guilty of misconduct.
- FORM GST PCT 05: Authorization/withdrawal of authorization to engage a GST practitioner by a taxable person.
What is the syllabus and pattern of the GSTP exam?
The GSTP exam covers various topics related to GST law and procedures, such as:
- Levy and Collection
- Supply
- Registration
- Returns
- Payment
- Refund
- Input Tax Credit
- Valuation
- Invoice
- Accounts and Records
- Offences and Penalties
- Appeals and Revision
These topics encompass a comprehensive understanding of GST law and procedures, ensuring that GST practitioners are well-versed in various aspects of the Goods and Services Tax system.
