Registration For GST Practitioner – All You Need To Know

Under the GST regime, GST registration is required, the return is to be submitted on a monthly basis and the payment of correct tax under the relevant heading (IGST, CGST, SGST) is to be assured. Many citizens do not have the correct or necessary understanding of the rules of the law to carry out such work/task, and the probabilities are that there is a lack of compliance. Certainly, GST is rocket science to a person who is not from a Commerce background. In this article, we will learn Registration For GST Practitioner – All You Need To Know

Registration to become a GST professional is not a daunting job, but you should have full knowledge of the eligibility criteria, the key provisions, and the registration process on the GSTN site.

Here we will help you get licensed under the GST practitioner scheme provided by the central government. As the Indian Government gave the poor a chance to raise money and also given a low-cost filing facility to a small businessman from nearby areas. Many traders want to file GST, but due to a lack of computer knowledge, they have to employ lawyers and accountants at a higher rate, which is the key explanation for the delay in filing returns. The government has agreed to support these merchants by naming practitioners. These GST practitioners may also be focused on unique locations.

Compliance with legislation is of the utmost significance, not just because failure to do so has criminal repercussions, but also because it is the moral obligation of any citizen. However, maintaining compliance as prescribed by the tax law is often a tedious task, considering the quantity of time and multiplicity of return filings and other associated provisional compliance. 

Who's a GST Practitioner?

A GST practitioner is a government appointed, whether federal or state-owned, to conduct all tax-related activities on behalf of taxpayers and business companies. The nominee shall be responsible for the re-registration under the GST and shall apply for any alteration or cancellation of the registration.

It is the responsibility of the taxpayer to make the corporation's monthly and annual returns and to pay the taxes. In any case, he is absolutely credible as well as liable for any legal proceeding of the company.

Almost 60 to 70 lakh organizations will file on the GST platform until the window closes. Many groups who are unsure of the techniques and methods needed to file GST returns and post invoices will be looking for a specialist who can do this. Section 48 of the CGST Act sets out the credentials, standards, and procedures for a person to be a licensed GST practitioner. A licensed commercial undertaking may authorize the GST Practitioner to log the returns on its behalf.

GST Practitioner's position and duty

The GST Practitioner shall meet the following duties on behalf of its clients:

• Provide support in filing returns for GSTR-1 and GSTR-2
• Render assistance in the filing of GSTR-3 and GSTR-9 returns
• Create a credit deposit in an automated cash ledger.
• File a refund demand (after acknowledgment by the registered person)
• File an application for alteration or cancellation of registration (after approval by the registered person)
• Appears as an authorized delegate

Who is qualified to enrol as a GST Practitioner?

In order to be qualified as a GST Practitioner, the person shall:

• Must be an Indian resident
• Must be a citizen with a clear mind
• May not have to be adjudicated as insolvent
• Should not have been tried by a competent judge
• Must meet the appropriate qualifications to be classified as a GST Practitioner

GST Practitioner's duties and obligations

If the applicant has obtained his licence, they will conduct the following activities under the GST regime.

Types of GST register on behalf of clients

• Represent the customer to the authority
• Making cash deposits in the e-letter
• Reimbursement claims register, upon confirmation by the recipient
• File a request for a modification (amendment) or cancellation of GST registration, upon request from customers.
• Registration of practitioners is very helpful to those who carry out tax-related activities in India.
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GST Practitioner’s Certification Validity/Expiry

Enrolment as a GST Professional shall remain valid until the certificate is cancelled manually by the licenced individual/holder. However the holder of the GST Practitioner Credential is required to pass the test carried out by NACIN and to proceed as a GST Practitioner on a scheduled basis as informed by the Commissioner. In the case of the Income Tax Professionals or the Tax Return Preparer under this statute, the review must be carried out within 365 days of the appointed date.

Note: The final date for passing the test for GST Practitioners can be extended and the same shall be declared by the authorities for those GST Practitioners who have already registered under Rule 83(1)(b) of the Rules of Practice, i.e. who were sales tax practitioners or tax return preparers under the current Law for a period not less than 5 years.