Skills Level : Expert

Duration of course :Months

Course Fees : 15,000/- only

Weekdays Batch : MWF/TTS

Weekend Batch:- Sunday

Highlight of GST Practitioner Course & Why to Choose IPLAP :-

  1. Full coverage of all GST Acts
  2. Classes by Practicing professionals( Like CA/CMA/LLB) who are into Practice for last 10 years.
  3. Practical Classes
  4. Do yourself- Registration/ Payment /Returns /Refund /E-way bill Practically
  5. Practice on over 250+ Clients Live Actual data
  6. Cases Studies & FAQ
  7. Test Series ( Containing 3000+ Question)
  8. Regular Offline & Online Assessment & Examination
  9. After Course- Application for GST Practitioner

Why to become GST Practitioner :-

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

Who are Authorisation to act as a GST Practitioner :-

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.

Primary Role of a GST Practitioner :-

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 –

Eligibility conditions to get enrolled as GST Practitioner :-

  1. is a citizen of India,
  2. is a person of sound mind,
  3. is not adjudged as insolvent, and
  4. has not been convicted by a competent court for an offence with imprisonment not less than two years.

Preconditions for inrolling as a GST Practitioner :-

A GST Practitioner must fulfil the following conditions before he/she can enroll on the GST Portal :-

  1. Applicant must have a valid PAN Card
  2. Applicant must have a valid mobile number
  3. Applicant must have a valid e-mail ID
  4. Applicant must have a professional address
  5. Applicant must have the prescribed documents and information on all mandatory fields as required for Enrolment
  6. Applicant must fulfil the eligibility criteria of GST Practitioner

Additinoal criteria :-

In addition to above, for becoming a GST Practitioner a person should also satisfy any of the following conditions:

  1. Is a retired officer of the Commercial Tax Department of any State Government or of the CBEC and has worked in a post not lower in rank than that of a Group-B gazetted officer for minimum period of two years or
  2. Has been enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than five years
  3. Has passed:

    1. a graduate or postgraduate degree or its equivalent nexamination having a degree in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University established by any law for the time being in force or
    2. a degree examination of any Foreign University recognised by any Indian University as equivalent to the degree examination mentioned insub-clause (i); or
    3. any other examination notified by the Government, on the recommendation of the Council, for this purpose; or
    4. has passed any of the following examinations, namely :-

      1. final examination of the Institute of Chartered Accountants of India; or
      2. final examination of the Institute of Cost Accountants of India; or
      3. final examination of the Institute of Company Secretaries of India.

In other words, it can be said that the following persons are eligible for becoming a GST Practitioner:

Documents required for registration as a GST practitioner :-

Validity of GST Practitioner License :-

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.

GST Practitioner Exam Date :-

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.

Course Contents:-

S.No. Topic S.no. Topic
1 Gst Overview 2 Administration
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
13 E-way bill 14 Assessment
15 Audit 16 Inspection, Search & Seizure & Arrest
17 Demand & Recovery 18 Liability to Pay in Certain Cases
19 Appeals & Revision 20 Offence & Penalties
21 Advance Ruling 22 Refund
23 Miscellaneous Provision 24 Transitional Provision
25 Anti-Profiting 26 Zero Rated Supplies
27 Job Work 28 E-commerce
29 Input Service Distributor 30 Compensation act