Concept of GST Practitioner- Application and Function

GST Practitioner (GSTP) is an appropriate authority approved By the GST Department, to act as a link between GST System, primarily including all its compliances, and the Registered Person with GST. Their key task is to provide assistance to the Taxpayers in numerous GST Compliances and to perform certain functions required as per the GST Provisions on behalf of the Taxpayer.

Eligibility Criteria for GST Practitioners

According to Rule 83 of the CGST Rules, 2017, there is a list of eligible persons who may act as GST practitioners. Furthermore, the list Concludes that A person who is a Solvent Indian Citizen, must have a sound mind, and has not been convicted by the Court, is eligible to be a GST Practitioner only if they qualify for any of the below-mentioned Criteria: 

• Be a Chartered Accountant, Cost Management Accountant or Company Secretary, holding a Certificate of Practice (COP), or
• Be an Advocate, or
• Be a Retired Officer of CBIC and have worked in Group-B rank or above for at least 2 years, or
• Have been a Sales Tax Practitioner who has worked 5 years during the implementation of the old law, or
• Have been a Tax Return Preparer for at least 5 years in the old law, or
• Is a Graduate/Post Graduate in commerce or Banking or any equivalent degree from a Foreign University

The Process of Applying GST Practitioner (GSTP)

To apply for the position of GST Practitioner (GSTP), one must apply electronically in Form GST PCT-01. The Authorized Officer from the GST Department is allowed to reject the application if not found within the Criteria. However, if the Applicant checks the Criteria perfectly then the Authorized officer will register the applicant as a GST Practitioner with the issuance of a Certificate in Form GST PCT-02.

Functions performed by GST Practitioner:

After having the application approved by the GST Officer, the applicant will become a GST practitioner officially. Thereafter becoming a Registered authority, such a person is allowed to act on behalf of the taxpayers and may proceed to perform required activities. A Few of the Functions to be performed by the GST Practitioner are as below:

• To apply for new GST Registrations
• Furnishing details of Outward and Inward Supplies for returns
• To apply for amendment and cancellation of GST
• To Furnish all GST Returns required, i.e., Monthly Returns, Quarterly Returns, Annual Returns, etc.
• To Make payments on behalf of the taxpayer for tax payments, interest payments, fees, or other payments
• To submit a refund claim

However, to act on behalf of the taxpayer, the authorized GST Practitioner would need to log in to the GST Common portal with their credentials (Username and Password) and visit The Dashboard. Now the authorized person will have access to the full list of taxpayers, he may act on behalf of and would have to proceed to click on the GST Number of the taxpayer to have access to the dashboard (GST Portal) of that taxpayer.

Lastly, the GST Practitioner may perform any function required on behalf of the said taxpayer.

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