FAQs on GST Practitioner
Q.1 Who is a GST Practitioner?
Ans: GST Practitioner is a tax professional / consultant who can prepare returns and perform other activities through online mode 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. CA/ CS/ CMA holding Certificate of Practice (COP), Advocates, Retired Government Officials, and Graduates are eligible to apply for registration. In addition, GSTPs can be appointed Authorized Representatives who can act on the behalf of the taxpayers and represent them before tax authorities.
The provisions relating to GST practitioners are contained under Section 48 of the CGST Act,2017 read with Rule 83 of the CGST Rule, 2017.
Q.2 Can I file Returns for my client if I am not registered?
Ans: It is recommended that you register as a GST Practitioner at the GST Portal to file Returns for your client.
Q.3 Are there any preconditions before I can enroll on the GST Portal as a GST Practitioner?
Ans: A GST Practitioner must fulfill following conditions 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 fulfill the eligibility criteria of GST Practitioner.
Q.4 What are the eligibility criteria an applicant must fulfill for becoming a GST Practitioner / enrolling on the GST Portal as a GST Practitioner?
Ans:
- Chartered Accountant holding COP
- Company Secretary holding COP
- Cost and Management Accountant holding COP
- Advocate
- Graduate or Postgraduate degree in Commerce
- Graduate or Postgraduate degree in Banking
- Graduate or Postgraduate degree in Business Administration
- Graduate or Postgraduate degree in Business Management
- Degree examination of any recognized Foreign University
- Specified Retired Government Officials
- Sales Tax Practitioner under existing law for period not less than 5 years (required to pass exam by NACIN)
- Tax Return Preparer under existing law for period not less than 5 years (required to pass exam by NACIN)
Q.5 I started to fill the Registration Application for GST Practitioner but was not able to complete it. Can I save my Registration Application?
Ans: Yes, you can save your Registration Application up to 15 days from the day your TRN was generated upon successful submission of PART- A of the Registration Application.
Q.6 What do I do after submitting my Registration Application?
Ans: The Registration Application submitted by you will be processed by Tax Officer. Once your Registration Application is approved by the concerned Tax Official, your GSTP ID will be generated by the system along with a temporary password for first-time login and the same will be communicated to your registered e-mail address. ARN status will also be changed to ‘Approved’. Enrolment Certificate will be available at the Dashboard of the GSTP for view, print and download.
In case of rejection, Rejection Order will get generated and communicated to you. ARN status will be changed to ‘Rejected’. Intimation of Rejection will be sent to the applicant who filed the application for the enrolment of GSTP via email and SMS on his registered email address and mobile number respectively. Rejection Order will be available at the Dashboard of the GSTP for view, print and download
Q.7 Do I need to register separately in each State and Union Territory?
Ans: Single Enrolment shall be sufficient for practicing on all India basis. No separate registrations are required for other States or Centre. However, you are free to apply for another registration in other state if you have a Professional Address in that state.
Q.8 From where I can view my administrative authority?
Ans: You can view your administrative authority under “Track Application Status” after logging to the GST Portal.
Q.9 How can I view my existing registrations mapped to same PAN of the business/ entity on the GST Portal while applying for registration?
Ans: After filling all the details in Part A of the application, when you click on Proceed button, GST Portal displays all the GSTINs / Provisional ID’s / UINs / GSTP IDs mapped to the same PAN across India.
Q.10 Can I use same e-mail address, mobile number and PAN combination for taking multiple registrations on GST Portal?
Ans: Yes, you can use same e-mail address, mobile number and PAN combination for taking multiple registrations on GST Portal.
Q.11 My client has received an intimation that a new GSTIN has been assigned to him/her for UT of Ladakh. Can I still engage with my client using old GSTIN?
Ans: Yes, you can engage with your client using old GSTIN, for all matters related to old GSTIN.
Q.12 My client has received an intimation that a new GSTIN has been assigned to him/her for UT of Ladakh. Can I engage with my client using new GSTIN without going through the process of accepting the request to engage?
Ans: Yes, you can engage with your client using new GSTIN. GST Portal will automatically migrate you as a GST Practitioner of your client for new GSTIN.
Q.13 My client has received an intimation that a new GSTIN has been assigned to him/her for UT of Dadra and Nagar Haveli and Daman and Diu. Can I still engage with my client using old GSTIN?
Ans: Yes, you can engage with your client using old GSTIN, for all matters related to old GSTIN.
Q.14 My client has received an intimation that a new GSTIN has been assigned to him/her for UT of Dadra and Nagar Haveli and Daman and Diu. Can I engage with my client using new GSTIN without going through the process of accepting the request to engage?
Ans: Yes, you can engage with your client using new GSTIN. GST Portal will automatically migrate you as a GST Practitioner of your client for new GSTIN.
FAQs -Viewing List of Taxpayers
Q.15 What happens to my list of taxpayers in GST Portal when I accept a taxpayer’s engagement request?
Ans: When a GST Practitioner accepts an engagement request, the taxpayer gets added to the GST Practitioner’s client list.
Q.16 What happens to my list of taxpayers in GST Portal when I reject a taxpayer’s engagement request?
Ans: When a GST Practitioner rejects an engagement request, the GST Practitioner’s client list remains unaffected.
Q.17 Can I be engaged by multiple taxpayers at a time?
Ans: Yes. A GST Practitioner can simultaneously be engaged by multiple taxpayers, but a Taxpayer can engage with only one GST Practitioner at a time.
FAQs -Accepting/ Rejecting Taxpayer
Q.18 Can I engage as a GST Practitioner with a taxpayer from a different state?
Ans: Yes, you can engage with a taxpayer from a different state. At the time of enrolling as GST Practitioner, your enrollment application will be routed to the concerned State Tax Officer for processing. Once your enrollment gets approved, you can engage with Taxpayers registered in any state or jurisdiction of India.
Q.19. Can I engage as a GST Practitioner with multiple taxpayers at a time?
Ans: Yes. A GST Practitioner can simultaneously be engaged by multiple taxpayers, but a Taxpayer can engage with only one GST Practitioner at a time.
Q.20 Can I disengage with a taxpayer after accepting the engagement request to be his GST Practitioner?
Ans: Yes. GST Practitioners can disengage with taxpayers at any point in time. Taxpayers too can choose to disengage from their end at any time, if they want.
Q.21 Whether a as a GST Practitioner (GSTP) can engage any taxpayer?
Ans: No. Only taxpayer send request to GSTP for engagement which can be accepted by GSTP.
FAQs > Performing Activities on Taxpayer’s Behalf
Q.1 How can I access functionality to perform functions on behalf of a taxpayer on GST Portal??
Ans: Navigate to Services > User Services > List of Taxpayers > select Taxpayers’ GSTIN / UIN option.
Alternatively, you can also click LIST OF TAXPAYERS / CONTINUE TO DASHBOARD button on your Dashboard.
Q.2 Can I perform function for more than one taxpayer at a time?
Ans: No, you can perform function of only one taxpayer at a time.
Q.3 Can I file applications on behalf of a taxpayer?
Ans: No, you CANNOT submit any application on taxpayer’s behalf. You can only save the application. To submit the application, taxpayer has to log in to the GST portal and file it using EVC or DSC as applicable.
Q.4 I am not able to access certain functionalities on behalf of a taxpayer. Why?
Ans: As a GST Practitioner, you have access to only those functionalities, for which you have been authorized by the concerned taxpayer, while filing the authorization form in your name at GST Portal by the concerned taxpayer.
Q.5 What are the functions GST Practitioner can perform on the GST Portal on behalf of taxpayers?
Ans: GST Practitioner can perform functions provided below on the GST Portal on behalf of a taxpayer.
Registration:
- Creating and saving the application for amendment of registration
- Creating and saving for filing clarifications (post grant of registration)
- Creating and saving the application to opt for Composition Levy
- Creating and saving the application to withdraw from Composition Levy
- Creating and saving the application for cancellation of Registration
- Creating and saving the application for revocation of cancelled registration for Normal/NRTP/TDS/TCS/OIDAR taxpayers
- Tracking Application Status
- Amendment of Core fields
- Amendment of Non-Core fields
Ledgers:
- Viewing Electronic Cash Ledger
- Viewing Electronic Credit Ledger
- Viewing Electronic Liability Register
Returns:
- Viewing Returns Dashboard
- Creating and preparing different returns (including invoice upload)
- Creating and preparing Annual return
- Tracking Return Status
- Viewing Transition Forms
- Viewing ITC Forms
Payments:
- Creating a Challan and make deposit (utilization can be done by taxpayer only)
- Viewing Saved Challan
- Viewing Challan History
User Services:
- Viewing Saved Application
- Viewing and Creating New Application for:
- Advance Ruling
- Form DRC-03
- Letter of Undertaking
- Appeal
- Rectification of Order
- Restoration of Provisional Attachment
- Deferred Payment/ Payment in Instalments
- Provisional Assessment ASMT-01
- Viewing and Downloading Certificates
- Viewing Notices and Orders
- Viewing Submitted Applications
- Viewing Cause List
- Searching HSN/ Service Classification Code
Refunds:
- Preparing a refund application
- Viewing Saved Refund Application
- Viewing Filed Refund Application
- Track Refund Application status
- View Electronic Liability Register from the link available in the refund application
Letter of Undertaking (LUT):
- Preparing Form GST RFD-11
GST Practitioner CANNOT submit any application on taxpayer’s behalf. GST Practitioner can only save the application. Filing of the application has to be done by the taxpayer ONLY.
Source: GST portal
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