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. CA, CS, CMA, Advocates, Retired Government Officials, and Graduates are eligible to apply for registration. In addition, GSTPs can be appointed Authorized Representatives who can act on the behalf of the taxpayers and represent them before tax authorities.
It is recommended that you register as a GST Practitioner at the GST Portal.
A GST Practitioner must fulfill the following conditions he/she can enroll on the GST Portal:
Applicant must have a valid PAN Card
Applicant must have a valid mobile number
Applicant must have a valid e-mail ID
Applicant must have the prescribed documents and information on all mandatory fields as required for Enrolment
Applicant must fulfill the eligibility criteria of GST Practitioner.
Chartered Accountant holding COP
Company Secretary holding COP
Cost and Management Accountant holding COP
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
Yes, you can save your Registration Application up to 15 days from the day your TRN was generated upon successful submission of PART- A of the Registration Application.
The Registration Application submitted by you will be processed by Tax Officer. Once your Registration Application is approved by the concerned Tax Official, your GSTP ID will be generated by the system along with a temporary password for first-time login and the same will be communicated to your registered e-mail address. ARN status will also be changed to ‘Approved’. Enrolment Certificate will be available at the Dashboard of the GSTP for view, print and download.
In case of rejection, Rejection Order will get generated and communicated to you. ARN status will be changed to ‘Rejected’. Intimation of Rejection will be sent to the applicant who filed the application for the enrolment of GSTP via email and SMS on his registered email address and mobile number respectively. Rejection Order will be available at the Dashboard of the GSTP for view, print and download
Single Enrolment shall be sufficient for practicing on all India basis. No separate registrations are required for other States or Centre. However, the you are free to apply for another registration in other state if you have a Profession Address in that state.