Can a Non-Chartered Accountant Become a GST Practitioner?

The government of India introduced GST to subsume multiple indirect taxes and the complexities associated with them. Their aim was to streamline taxation and make compliance easier. Yet the businesses were finding it difficult to grapple with the new system and found it complex and confusing. Subsequently, the GST council introduced many changes and tried to make the process, that is mainly online on the GST portal, easier and more user friendly. They also introduced the concept of the GST practitioner to assist taxpayers to navigate the complex processes. There are a lot of changes taking place in the GST realm due to the evolving nature of the economy and the growing business landscape of the country.  With this, the demand for skilled professionals who can help taxpayers maneuver the complex landscape of GST compliance and ease their burden has also increased. A GSTP certification ensures that the practitioners possess the required proficiency and instills confidence in the taxpayers. In this article, we discuss the important aspects of the process to become a GST practitioner in India.

Role and responsibilities of a GST practitioner

A GST practitioner is a tax professional who performs GST related functions and activities of a business based on the information given by them. But the legal responsibilities of such functions remain with the taxpayer. The GST practitioner’s role and responsibilities include:

• Submitting GST registration applications, amendments and revocations
• Applying for inclusion or to be exempt from composition levy
• Preparing periodic GST returns, monthly, quarterly, and annual returns like GSTR-3B, GSTR-1, and GSTR-9
• Filing refund claims and making tax payments
• Represent taxpayers before GST authorities, appellate bodies and tribunals
• The practitioners can also act on behalf of the taxpayers and represent them before the tax authorities.
• The GST practitioners must adhere to the code of conduct and ethics prescribed by the GST law, like maintaining confidentiality, integrity, and professionalism in their interaction with their clients and the tax authorities. Violation of the code of conduct may result in disciplinary action, including suspension or cancellation of the practitioner’s registration.

Prerequisites to become a GST practitioner

Rule 83 of the CGST Rules 2017 states that the persons wishing to enroll as GST practitioners should be:

• Citizens of India
• Should be of sound mind
• Not be adjudicated as insolvent
• Not been convicted by a competent court

Eligibility criteria to become a GST practitioner

Persons who fulfill the following criteria are eligible to enroll as GST practitioners on the GST portal:

• The GST practitioner must be enrolled with the centre or state authority CA/CS/CMA holding certificate of practice (COP),
• Advocates
• Graduates and postgraduates in commerce, banking, business administration, and business management
• Degree holders of any recognized foreign university
• Retired government officials
• Sales tax practitioners under existing law
• Tax return preparers under existing law

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How Do I Get a GST Practitioner Certificate?

GST practitioner certification

• After enrolling as a GST practitioner, they must pass the GSTP examination within two years of enrollment and get the certificate.
• NACIN conducts the examination
• Registration and exam fees can be paid on their website
• The format of the exam is computer based with multiple choice questions
• The result of the exam is declared within a month and communicated via email or post
• A minimum of 50% marks is necessary to pass and get the certificate
• After successful completion of the examination with 50% marks, their name will be displayed in the list of registered GST practitioners on the common portal so that taxpayers can choose them.
• The examination syllabus covers GST related laws, acts, rules and notifications for central, state and union territory GST.

Requirements to enroll as GST practitioner on GST portal

• Valid PAN card
• Valid mobile number
• Valid email address
• Professional address

Steps to becoming a certified GST practitioner

Step 1: Registration on the GST portal

Navigate to the GST portal by accessing the URL https://www.gst.gov.in. On the GST home page, click on services>registration>new registration option. The new registration page is displayed. Enter OTP, enter basic details next and upload the documents, Click on submit

Part A: Filling form PCT-01

Step 2

Select the new registration option, and in the ‘I am a’ drop-down list, select the GST practitioner for the type of registration. Select state and district from next drop-down list. Enter name, email address, PAN and mobile number. Click on proceed.

Step 3

Then you will receive a TRN. Enter the TRN, captcha, and click on proceed. Verify the details through OTP received on the registered mobile and email id.

Step 4-Part B-Filling form PCT-01

There are four sections in this part.

1. General details

Select your qualification, name of university, and year of passing and upload the proof of qualifications.

2. Application details

Enter your basic personal details, like full name, father’s name, gender, etc., and upload your photograph.

3. Professional address

Enter the details of your professional address and upload the proof of address documents.

4. Verification

After accepting the declaration that you are an Indian citizen, solvent, of sound mind and not convicted by any court of law, enter place and click on submit. Verify using DSC or EVC. Next, you will get an application reference number (ARN). You can view the status of your application through “track application status” on the dashboard of the GST The appropriate officer will check your details after you complete  the application process. After due inquiries, the officer will either enroll you as a GST practitioner and issue the enrolment certificate in Form PCT-02 or reject your application as unqualified to become a certified GST practitioner. As there is no specific time limit to accept or reject your application, it may take many months after you have submitted your application. In case of urgency, you need to contact the officer personally and request for early approval.

Step 5: Take up the examination

After enrolling on the GST portal, within two years of enrolling, you have to appear and pass in the examination conducted by NACIN, for become a certified GST practitioner. The examination is conducted at the designated centers across India twice a year. NACIN notifies the date of the examination. All the details can be accessed on their website. You must login into their website by using the GST enrolment number as user id and PAN as password. The examination is computer based and has multiple choice questions. The results of the examination are declared within one month, and communicated to you through email or postal mail.

Step 6

The practitioner must score 50% marks in the Certified GST Practitioner Examination to get their name as a certified GST practitioner in the GST common portal. The validity of the license of a certified GST practitioner is for a lifetime and becomes invalid only after cancellation by the authorities.

Viewing List of Taxpayers

You can view the list of engaged taxpayers in the GST portal. After logging into the portal, in the dashboard, go to services > user services > list of taxpayers’ option. The list of engaged taxpayers is displayed with the taxpayers’ GSTIN, UIN and the link to remove or disengage under the ‘actions’ menu. If you click the ‘remove’ button, the taxpayer will be removed from the list, and the notification goes to the taxpayer through their email. If you accept, then the taxpayer will get added to your GSTP client list. The newly engaged taxpayer will show on your dashboard and the numeric code in ‘taxpayers engaged’ section will increase by 1.

Performing activities on taxpayer’s behalf

As a GST practitioner performing functions on taxpayer’s behalf, you have to login with your username and password, click on list of taxpayers, and select the taxpayer whose activities you need to perform by clicking on their GSTIN, UIN. The dashboard of the selected taxpayer is displayed. You can then perform functions on behalf of the taxpayer. The GSTP can only save any form on the taxpayer’s behalf but cannot submit it. The GST practitioner can perform the following functions on behalf of the taxpayer:

Registration related functions

• Creating and saving application for filing clarifications
• Amendment of registration
• Creating and saving application to opt for composition levy
• Creating and saving application for withdrawal from composition levy
• Track application status
• Amendment of registration non-core fields
• Amendment of registration core fields
• Creating and saving application for cancellation of registration
• Creating and saving application for revocation or cancellation of registration

Ledger related functions

• Viewing electronic cash ledger
• Viewing electronic liability register
• Viewing electronic credit ledger

Returns related functions

• Viewing returns dashboard
• Creating and preparing different returns
• Creating and preparing annual returns
• View e-filed returns
• Track return status
• Viewing Transition forms
• ITC forms
• Mismatch report
• Annual return

Payment related functions

• Create challan
• Challan history
• Saved challans

User-service-related functions

• Viewing saved applications
• Viewing and creating new applications for

1.  advance ruling
2. Form DRC-03
3. Letter of undertaking
4. appeal
5. Rectification of order
6. Restoration of provincial attachment
7. Deferred payment, payment in instalments
8. Provisional assessment: ASMT-01

• View, download certificates
• View notices and orders
• Vie submitted applications
• Search HSN, Service classification code
• View cause list

Refund related functions

• Preparing application for refund
• View saved, filed applications
• Track refund application status
• View electronic liability register from the link in the refund application

Letter of undertaking (LUT)

• Preparing form GSTR RFD-11

The GST practitioner cannot submit any application on behalf of the taxpayer. You can only save their application. Filing of the application must be done by the taxpayer only.

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Unveiling the Power of GST Practitioners: Maximizing Benefits for Businesses

Benefits of becoming a certified GST practitioner

• Enhances professional credibility

The GSTP’s knowledge and practical experience boost trust among taxpayers. They can gain immense professional credibility and status not only for themselves but also for the companies that they work for.

• Effectively guide taxpayers

As GST practitioners have a thorough and updated knowledge of the GST laws and procedures, they can effectively guide taxpayers through the complexities of GST compliance

• Improved job opportunities

GST practitioners have career prospects in various sectors like finance, accounting, auditing, and taxation. They can work in corporate settings

• Higher income potential

Practitioners have a competitive advantage and can earn higher income due to their professional certification

• Start own firm or freelance

GST Practitioners have the option to start their own firm of freelancers and guide taxpayers who need help with their tax filings

• Continuous professional growth

The GSTPs need to continuously update themselves with the latest changes and trends in taxation for compliance purposes. This ensures continuous improvement and growth, enhancing their career opportunities

• Accuracy and time management

The GST practitioners help taxpayers minimize the risk of errors with their professional guidance, thereby eliminating loss due to penalties and other legal consequences. They also help businesses in time management, as compliance processes are time-bound and need to be fulfilled within the specified time limit.

Also read

Is CA a GST Practitioner?

Conclusion

GST practitioners play an important role in building a strong GST network in the country by helping taxpayers fulfill their tax obligations seamlessly. At the same time, they assist businesses in optimizing their tax strategies to stay competitive and sustainable in the long run. GST practitioners, with their up-to-date knowledge and practical experience, contribute to a transparent and compliant tax environment. As the economy and the GST framework of our country continues to grow and evolve, certified GST practitioners are set to play a central role in transforming the indirect tax landscape. Being a chartered accountant (CA) is not a prerequisite for practicing GST in India. But you need to have a good understanding of GST laws and regulations to ensure compliance and provide correct guidance to your clients. So being a chartered accountant is beneficial due to their specialized knowledge and training, but it is not mandatory for practicing GST. To qualify as a GST practitioner, you need to enroll on the portal, pass the examination and training specified, and get certified. A certified GST practitioner has more credibility and authenticity with businesses and clients.

Frequently asked questions

1. Should I register separately as GST practitioner for each state and union territory?

Answer: A single enrolment is sufficient for practicing as GSTP on an all-India basis. But you can apply for another registration in another state if you have a professional address there.

2. Can a GSTP engage with multiple taxpayers at a time?

Answer:  Yes, a GST practitioner can perform GST related functions for multiple taxpayers, but a taxpayer can engage with only one GSTP at a time.

3. Can a GSTP disengage with a taxpayer after accepting the engagement request?

Answer: Yes, the GSTP can disengage with taxpayers at any time. Taxpayers can also disengage with the practitioner at any time.

4. Can a GSTP engage with a taxpayer of a different state?

Answer: Yes, the GSTP can engage with a taxpayer from a different state. At the time of enrollment, the application will be routed to the concerned state tax officer for processing. Once the enrolment is approved, the GSTP can engage with taxpayers registered in any state or union territory.

5. Can a GST practitioner opt to cancel his enrolment as a GSTP?

Answer: Yes, a GST practitioner can file an application for cancellation of enrollment by giving at least one reason for the cancellation.