GST Practitioner Exam. Registration Procedure Step by Step

Who is GST Practitioner?

A GST professional may be a government whether central or state, appointed person to handle all the tax-related activities on behalf of the payer and business companies. The person appoints is to blame for contemporary registration below GST, and applying for any modification and cancellation of registration.

He is at the risk of furnish all the monthly quarterly and annual come back of the firm and payment of the taxes on behalf of the payer. He's wholly credible additionally as to blame for any due process of law of the corporate is to represent on all the matter.

Advantages of GST practitioner registration

1. Read the web list of the engaged taxpayer’s in your account.
2. Settle for /Reject taxpayer application as an adviser to the taxpayer.
3. Will build changes within the profile of taxpayer, Place of business, contact, and different business data. However, the GST professional person will solely save this data and can't submit. Thus, he must instruct the taxpayer to submit the modified application.
4. Furnish details of outward and inward provides.
5. Furnish monthly, quarterly, annual or final come back for the taxpayer.
6. Build a deposit for credit into the electronic money ledger of the taxpayer.
7. File associate application for a claim for the refund of taxes.
8. Will file associate application for modification for cancellation of GST registration.
9. GST practitioners will furnish data for the generation of E receipt.
10. Furnish data details of challan in kind GST ITC -04
11. He will file associate application for modification or cancellation of GST enrollment underneath Rule 58
12. File associate intimation to pay tax underneath composition theme or withdraw from the scheme.

Besides higher than services GST professional person also can supply offline services like, he will facilitate the taxpayer to get e receipt for numerous movements of products. Also, he will give assistance on issue of tax invoices, Delivery challan, a procedure for GST registration, cancellation and GST updates.

These square measure the main blessings of GST professional person registration. Keep visiting GST Republic of India News for the newest updates on GST Practitioners in India.

GST practitioner Certification

There square measure two steps concerned in overall GST professional person certification.

a) The primary step is to use for GST registration through the net GST portal or GST Suvidha suppliers centers. Once winning registration, you get a GST professional person Certificate. Also, this can be known as the GST Enrolment number.

b) The second step is to pass the examination to retain the validity of the GST professional person Certificate. As per GST law, NACIN is the official authority to conduct the GST professional person communicating. Browse here a lot of regarding NACIN: Govt Appoints NACIN as Authority to Conduct GST professional person Examination. If registered GST professional person doesn't qualify within the GST professional person examination then the registration certificate stands to be canceled or not valid. Check here our article on the GST professional person Pattern, Syllabus, and Paper of the Examination.

GST Practitioner Registration

The first step is to register yourself as a GST professional to apply as a GST authority. Therefore, please go throw below conditions, eligibility and documentation before continuing for online Registration.

Eligibility Criteria for GST Practitioners:

The eligibility criteria for GST professional is roofed in rule number 24 of comeback Rules that explains:

• The person should be national of India
• He/she shouldn't be concerned in any reasonably crime cases
• He/she ought to be used at Commerce tax department, central product tax, and customs board and selected at the B post for a minimum of 2 years and retired at that time.
• The person ought to be registered beneath excise tax practitioners for five years

B.com and law degree passed laid-off are needed to fill on-line forms so as to use for this post. The person once registered can stay eligible till the registration isn't annulled.

Qualifications for Registration

Here is that the list of qualifications needed to use for GST professional Registration. Thus, someone who meets anybody of the subsequent qualifications could apply for GST professional Registration.

• A retired officer of the industrial Tax Department of any State Government.
• A retired officer of the Central Board of Excise and Customs, Department of Revenue, Government of India, who, throughout his service underneath the govt., had worked during a post not below the rank of a Group-B gazetted officer for an amount of not but 2 years.
• A one who has registered as an excise professional or income tax return preparer underneath the prevailing law for an amount of not but 5 years.
• A one who passes a graduate or postgraduate degree or its equivalent examination having a degree in Commerce, Law, Banking together with Higher Auditing, or Business Administration or Business Management from any Indian University established by any law for the present effective.
• The person having degree examination of any Foreign University recognized by any Indian University as like the degree examination mentioned in sub-clause (i)
• A person having the other examination notified by the govt., on the advice of the Council, for this purpose.
• Passed any of the subsequent examinations, namely:-

1. The ultimate examination of the Institute of hired Accountants of India; or
2. The final of the Institute of price Accountants of India; or
3. The final of the Institute of Company Secretaries of India.

Documents required for Registration

Following is the list of Documents required at the time of Registration as GST Practitioner

• Photo of Applicant in JPG format with a maximum size of 100kb
• Proof of Professional Address (Any One) from below – JPG/PDF < = 100KB
• Any other Certificate / document issued by Government– JPG/PDF < = 100KB
• Any other Certificate or record from Govt department– JPG/PDF < = 100KB
• Consent Letter– JPG/PDF < = 100KB
• Electricity Bill– JPG/PDF < = 100KB
• Legal ownership document– JPG/PDF < = 1MB
• Municipal Khata Copy– JPG/PDF < = 100KB
• Property Tax Receipt– JPG/PDF < = 100KB
• Rent / Lease agreement– JPG/PDF < = 2 MB
• Rent receipt with NOC (In case of no/expired agreement) – JPG/PDF < = 1 MB
• SEZ Approval Order– JPG/PDF < = 1.024 MB
• Proof of qualifying degree, Degree certificate in JPG/PDF format not more than 100kb
• Proof of designation of the post held at the time of retirement* (Applicable for Retired Govt Officials only). Needs to upload Pension Certificate used by AG Office or LPC, in JPG/PDF format not more than 1 MB

Working Operation for GST Practitioners

Under GST provisions, GST professional can file inward and outward provides details on behalf of a registered person, file monthly, quarterly, annual or last returns, deposit in electronic money ledger for credit, lodge claim for refunds, and file application for modification and correction in GST registration. For refund claim, modification or correction in GST registration, it's necessary for GST practitioners to require the permission of the remunerator.

Examination of GST practitioner

NACIN can conduct the GST professional examination as and once notified by the govt. Thus, each GST professional should qualify with a minimum score to continue as a GST professional.

Further, the National Academy of Customs, Indirect Taxes and Narcotics (NACIN) has been authorized to conduct an examination for confirmation of enrollment of products and Services Tax Practitioners (GSTPs). This can be in terms of the sub-rule (3) of rule 83 of the Central product and Services Tax Rules, 2017, vide Notification No. 24/2018-Central Tax dated 28.5.2018.

GST Practitioner Exam Dates & Syllabus 2019

The dates of GST professional person exams area unit out together with complete details of Pattern and info. The future examination is on 12th December 2019 from 11:00 hrs to 13:30 hrs at approved examination centers of India by NACIN.

Registration Dates of GST practitioner: The eligible GSTPs will register themselves on a registration portal between 30th November 2019 to 5th December 2019. The link of the registration portal are going to be displayed on NACIN and CBIC websites.

The Goods and Services Tax Practitioners (GSTPs) registered on the GST Network underneath sub-rule (2) of Rule 83 and coated by clause (b) of sub-rule (1) of Rule 83, i.e. those meeting the eligibility criteria of getting registered as excise tax practitioners or return preparer underneath the present law for a period not less than 5 years, square measure needed to pass the same examination before 31.12.2019 in terms of Notification no. 03/2019-Central Tax dated 29.01.2019

GST Practitioner Exam: The communicating shall be conducted on 12th December 2019 from 11:00 hrs to 13:30 hrs at selected examination centers across India.

Further, the NACIN aforesaid the candidates United Nations agency don't seem and pass the examination regular on 12.12.2019 won't be another likelihood. Browsethe promulgation

The registration portal can open on 22nd November 2019 and stay active until 05th December 2019.

Application Fee: Examination fee of Rs 500 is required to be paid by applicants at the time of registration.

Paper Timings, Number Marking & Language

• Time allowed: 2 hours and 30 minutes
• Number of Multiple Choice Questions: 100
• The language of Questions: English and Hindi
• Maximum marks: 200
• Qualifying marks: 100
• No negative Marks

Syllabus for GST Practitioners

• CGST Act & Rules 2017
• IGST Act & Rules 2017
• SGST Act 2017
• UTGST Act & Rules 2017
• GST (Compensation to States) Act, 2017
• All SGST Rules 2017
• Notifications, Circulars and Orders Issued from Time to Time

The validity of GST practitioner certificate/Registration

As per GST rules not everybody shall be eligible to stay listed as GST professional unless he passes higher than examination.

Further, he should pass the aforesaid communication among 18 months from the date of his enrollment as a GST professional. Just in case the person doesn't meet higher than conditions, the certificate can stand as invalid or canceled.

List of Practitioners Clearing GSTP Exam Result on 12 Dec. 2019

NACIN has recently declared the Results of GSTP examination 2019 survived December 12, 2019 for confirmation of ingress on GST network for excise tax practitioners (STP) or tax return preparers (TRP), who were registered below CGST Rule 83(1)(b) for a period of 5 years. This new ingress on GST network is finished below CGST Rule 83(3) for GST practitioners.

Major Conditions for GST Practitioner

Any filling done by practitioners are accessible online on the common portal. The data bestowed by GST practitioners are sent by email and SMS. Before sign the form, it's the responsibility of the taxpayer to form certain that the data provided is correct. The legitimacy of filing are supported the comeback presentation. The practitioners are presenting all the data terribly rigorously. There'll be a digital signature of GST professional and if he/she is found guilty, the registration of regarding professional are off.

Assistant Commissioner Ajit Kumar Shukla and joint commissioner Brajesh Mishra at a trade tax aforementioned that practitioners will get a notice just in case of misconduct asking the explanation below GST format and PCT-3.

Registration Procedure to Become a GST Practitioner in India

Step 1 – Visit the official website of GSTN portal, https://www.gst.gov.in

Step 2 – Click on Services – Registration. Click on ‘New Registration’

Step 3 – It will open a new registration page

• Click on New Registration
• In the dropdown list where ‘I am a’ given, select GST Practitioner
• Select your State and District from the dropdown list
• Enter Name, PAN, Email Address and Mobile Number
• Enter the captcha code
• Click on ‘Proceed’

After the completion of validation, it will be redirected to the OTP verification page

Step 4 – Enter both OTPs which are received on e-mail and mobile number. Click on ‘Proceed’

Step 5 – After which a TRN will be generated, click on proceed

Step 6 – Enter TRN and Captcha. Click on ‘Proceed’

Step 7 – Enter the OTP received on the registered mobile number and click on ‘Proceed’

Step 8 – Enter complete details required and upload documents in .pdf and .jpeg format. Click on ‘Submit’ on the Verification page

2 ways in which the application can be submitted:

• DSC – In this, the application can be submitted by the DSC token. Please be aware that the emSigner (from eMudra) must be installed on your computer and the DSC is registered on the website
• EVC and E-signature – There will be OTPs assigned to both mobile and email address, both of them must be entered and then submit the application.

Following which, a success message will be displayed and an acknowledgement email will be received on your mail id within 15 days.

Online Examination Application filing Instructions

Please browse fastidiously the subsequent directions for filling up an internet examination form. The government has issued these pointers on 22.11.2019. Therefore, the candidate should follow the below steps to submit the net GST professional communication type.

Step 1

1. All GST Practitioners who are eligible to appear in the examination are required to submit an online application on the Examination registration portal. The link of the portal shall be provided on the official websites of NACIN and CBIC.

2. The landing page of the portal will display guidelines for filling up the application and also important dates namely-

(i) Date of commencement of online registration,

(ii) Last date of submitting an application form,

(iii) Date from when admit card can be downloaded,

(iv) Date of examination, and

(v) Date of result declaration.

3. Candidates are required to log in on the portal with the help of the GST enrolment number (login id) and PAN no. (password).

4. The GST enrolment number has been provided to each eligible candidate by GSTN on his enrolment on the GST portal.

5. The application form will appear on the screen after a candidate successfully logs in.

Step 2

6. Based on the GST enrolment number and PAN number provided by a candidate on the login page, the application form will auto-populate candidate’s data already available with the GST Network such as name, address, mobile number, email address, etc.

This data is the same which was provided by the candidate in Form PCT-01 while applying for enrolment as GST Practitioner on the GST portal.

Step 3

7. Hence, in the online application form on this Examination registration portal, a candidate is required to fill in/provide only the following information/documents:

• Three choices of test centers (stations) from the drop-down menu,
• Softcopy of passport size photograph (File Type JPG, JPEG, PNG of Size 20 to 60 KB),
• Softcopy of signatures (File Type JPG, JPEG, PNG of Size 10 to 30 KB), and
• Whether the candidate falls under the category ‘person with disability’

8. The candidates will be prompted to fill in three choices from a list of test centers (stations). To the extent possible, the center will be allocated to a candidate according to the choices indicated by him.

Step 4

9. Once a candidate submits the completed application form on the registration portal, he will be prompted to pay the examination fee online.

10. On completion of online fee payment, the candidate will be guided to access ‘Candidate’s Dashboard’ from where the submitted application, as well as Admit Card, can be downloaded. Similarly, the scorecard will be made available for download on the same Dashboard.

11. A mock test of 15-20 questions will also be available on the Candidate’s Dashboard.

Guidelines for appearing in the Examination

Reporting

1. Candidates are advised to report at the Examination Centre one and a half hours before the scheduled examination time. Thus, the gate will be closed fifteen minutes before the commencement of examination after which no candidate shall be allowed to enter the examination venue.

Identity Card

2. Entry in the examination hall will be allowed on production of printout of Admit Card and a valid identity document in original {Aadhar, PAN Card, Driving License, EPIC (Electoral Photo ID Card) or Passport}.

Prohibited items

3. PROHIBITED ITEMS, such as watches, books, pens, pencil, paper, chits, magazines, electronic gadgets (mobile phones, Bluetooth devices, headphones, pen/buttonhole cameras, scanner, calculator, storage devices, etc.) are STRICTLY NOT ALLOWED in the examination hall.

Facilities

4. Each candidate shall be provided with complete examination infrastructure including hardware (a desktop computer) loaded with examination software.

5. Before the start of the test, a candidate will be required to enter the Roll No. (Roll no. displayed in Admit Card) and password (PAN no.) to start the test.

Commencement of Examination

6. On designated time, the question paper shall be made available on the computer screen of the candidates.

7. The test will be in Computer Based mode in a secure environment such that while the test is taken, access to all possible web resources i.e. browsing chatting, etc. will be blocked from the computer of the candidates as well as any other computer peripherals such as printers. Similarly, functions like “Copy-Paste” will be disabled in the question paper page appearing in the test.

8. For answering a question, the candidate has to click on the correct / most appropriate option from the given answer choices.

9. Pen/pencil for rough work will be provided in the examination hall. Rough work needs to be done on the backside of the Admit card. No separate rough sheet will be provided to the candidates.

10. Electronic watch (timer) will be available on the computer screen allotted to the candidates.

11. It is reiterated that Candidates should not bring Bags and prohibited/valuable items as mentioned above to the examination venue as arrangements for the safe custody of such items cannot be assured.

Unfair Practices

12. Candidates must not indulge in the use of unfair means or practices. An illustrative list of use of unfair means or practices by a person is as below:

1. Obtaining support for his candidature by any means;
2. Impersonating;
3. Submitting fabricated documents;
4. Resorting to any unfair means or practices in connection with the examination or in connection with the result of the examination;
5. Found in possession of any paper, book, note or any other material, the use of which is not permitted in the examination center;
6. Communicating with others or exchanging calculators, chits, papers, etc. (on which something is written);
7. Misbehaving in the examination center in any manner;
8. Tampering with the hardware and/or software deployed; and
9. Attempting to commit or, as the case may be, to abet in the commission of all or any of the acts specified in the foregoing clauses.

Resorting to unfair means or practices shall be considered as a serious offense. If any candidate is or has been found to be indulging use of unfair means or practices, his candidature will be canceled and he will be disqualified for the examination.

13. Candidates shall maintain silence in the examination venue. Any conversation or gesticulating or disturbance or attempt to change seats/admit cards in the Examination Hall shall be deemed as the use of unfair means.

14. Candidates are not allowed to leave the examination hall until completion of the test and handing over the Admit Card to the Invigilator.

15. Candidates are not allowed under any circumstances to go out of the hall in the first thirty minutes even on completion/submission of the paper.

16. The question papers shall be in English and in Hindi. In case of any discrepancy, the English version will prevail.

17. Smoking and eating are strictly prohibited in the examination hall.

Post-examination representation and its disposal Guidelines

1. Any candidate, not satisfied with his result may send a representation to Assistant / Deputy Director (Examination), National Academy of Customs, Indirect Taxes and Narcotics, NACIN Complex, Sector-29, Faridabad-121008, clearly specifying the reasons of representation, within seven days of declaration of results on NACIN website.

2. If the representation requires re-evaluation, it shall be entertained only in cases where a candidate has failed the examination. In such a case, the representation shall be sent along with the re-evaluation fee in the form of a Demand draft of Rs. 200/- in favor of PAO, CBEC, payable at New Delhi.

3. NACIN shall inform the result of representation to the candidate, preferably within one month of receipt of the representation.

Assistance

• For Technical Queries Call: – 022-6250 7718 (Timing From 10:00 AM to 05:00 PM Monday to Saturday)
• Email: [email protected]
• For Eligibility, Queries Call:: – 0129-2504612 (Timing From 10:00 AM to 05:00 PM Monday to Friday on working days and hours only)
• Email: [email protected]

Search Tags: Find help on the GST practitioner exam, GST practitioner course, and GST practitioner registration. Also, see the GST practitioner examination 2019 with dates, etc. Know the GST practitioner qualifications, GST consultant GST benefits, and exam syllabus.

Whether practitioner certificate can be cancelled by officer?

Yes, if professional is found guilty of misconduct in reference to any proceedings below the act, officer by Associate in nursing order will disqualify the certificate. Officer can issue a show cause notice in FORM GST PCT.

GST professional will inside 30 days from the date of the order attractiveness to the client against disqualification order.

How to appoint a tax practitioner and what functions he can perform?

A registered person will appoint a GST professional by authorizing him in FORM GST PCT-6. To get rid of a GST professional FORM GST PCT-7 ought to be used. Here the idea is taken from income tax department, wherever you appoint a CA to file your tax audits.

A GST practitioner can be appointed to do the following tasks:

• Furnish details of outward and inward supplies;
• Furnish monthly, quarterly, annual or final return;
• Make deposit for credit into the electronic cash ledger;
• File a claim for refund; and
• File an application for amendment or cancellation of registration.

A tax remunerator will appoint GST professional for filing monthly returns additionally. He will assign come back filing to professional in FORM GST PCT - 6. Tax remunerator ought to check the correctness before linguistic communication come back.

Practitioner is additionally needed to digitally sign the comeback employing a Digital Signature Certificate (DSC) ready by him.

Practitioner once furnishing the knowledge of his shopper ought to get the confirmation from shopper through a SMS or email. If shopper doesn't ensure before date of filing the knowledge, then it'll be assumed that he confirmed the statements.

FORM GST PCT-5 are hosted on GST portal containing the list of GST practitioners. If a practitioner's name isn't enclosed in GST PCT-5 then he cannot represent his shoppers before any authority.

To represent shopper before any authority he ought to get the authorization from shopper in FORM GST PCT - 6.