Skills Level : Expert
Duration of course :Months
Course Fees : 15,000/- only
Weekdays Batch : MWF/TTS
Weekend Batch:- Sunday
With the introduction of Goods and Service Tax in India, crores of taxable persons have registered under GST and are now required to comply with various GST compliances. In order to make the compliance easy for businesses registered under GST, the Government has taken various initiatives such as GST Facilitation Centres and GST Practitioners.
Under the GST regime, a GST practitioner shall step into the role of formalizing the association shared between a tax payer and the person preparing his returns, in turn making the process simple, convenient and transparent.
GST practitioners are governed by section 48 of the CGST Act, 2017 and Rules 83 and 84 CGST Rules, 2017 which provide for conduct, procedure, functioning etc of GST practitioners.
As per section 2(55) of CGST Act, 2017, 'Goods and Services Tax Practitioner (GSTP)' means any person who has been approved under section 48 of the CGST Act, 2017 as GST practitioner.
As per section 48 and rules to the Act, 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. In addition, GSTPs can be appointed Authorized Representatives who can act
Section 48 of CGST Act, 2017 provides for the authorisation of an eligible person to act as approved GST practitioner. A registered person may authorise an approved GST practitioner to furnish information, on his behalf, to the Government. In other words, GST practitioner shall provide services to any registered person.
As per Rule 83(6) of CGST Rules, 2017, a registered person may, at his option, authorise a goods and services tax practitioner on the common portal in FORM GST PCT-05 or, at any time, withdraw such authorisation in FORM GST PCT-05 and the goods and services tax practitioner so authorised shall be allowed to undertake such tasks as indicated in the said authorisation during the period of authorisation.
A GST practitioner is a person approved by the central or the state government who performs primarily activities such as filing a fresh application for registration, filing an application for amending or cancelling the registration, furnishing details pertaining to inward and outward supply of goods and services; furnishing GST returns on a quarterly, monthly, biannually and annually on behalf of a taxable person. Additionally, the GST practitioner also performs the following activities –
A GST Practitioner must fulfil the following conditions before he/she can enroll on the GST Portal :-
In addition to above, for becoming a GST Practitioner a person should also satisfy any of the following conditions:
In other words, it can be said that the following persons are eligible for becoming a GST Practitioner:
The GST practitioner license would be valid until it’s cancelled by the relevant authority.
A person seeking for GST practitioner license through tax return preparer or the sales tax practitioner route are required to pass the examination conducted by the GST Authority within one year from the implementation of GST.
The National Academy of Customs, Indirect Taxes and Narcotics (NACIN) has been authorized for conducting the examination for the enrollment of GST Practitioners (GSTP), vide Notification No. 24/2018-Central Tax dated 28.5.2018
As per the Ministry of Finance, a person can be enrolled as GST Practitioner only after passing the examination. A person seeking registration as a GST Practitioner have to clear the GST Practitioner examination before the 31st of December.
|3||Levy & Collection of Tax||4||Time & Value of Supply|
|5||Input Tax Credit||6||Registration|
|7||Tax Invoice, Credit & Debit Notes||8||Accounts & Records|
|9||Returns||10||Payment of Taxes|
|11||TDS & TCS||12||Refund|
|15||Audit||16||Inspection, Search & Seizure & Arrest|
|17||Demand & Recovery||18||Liability to Pay in Certain Cases|
|19||Appeals & Revision||20||Offence & Penalties|
|23||Miscellaneous Provision||24||Transitional Provision|
|25||Anti-Profiting||26||Zero Rated Supplies|
|29||Input Service Distributor||30||Compensation act|