GST practitioner registration FAQs

by varun · Published October 21, 2020 · Updated December 24, 2021

Continuing with our series on FAQs related to GST registration . Let us discuss some important FAQs on GST practitioner registration FAQs. It is very important to know important details of GST practitioner registration FAQs . Let us try to answer maximum question related to same topic as we can in this article on GST registration-

Q – Who is a GST practitioner?

A – GST Practitioner is a tax professional in India whose main responsibility is to 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 solely with the Taxpayer. For this purpose, GST Practitioners (GSTP) are required to
be enrolled with either Centre or State Authority. A CA, CS, CMA, 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

Q – Can I file Returns for my client if I am not registered?

A – It is advisable that you register as a GST Practitioner at the GST Portal.

Q – What are the conditions to be enrolled on GST portal as a GST practitioner?

A – Following conditions must be fulfilled to be enrolled as GST practitioner on GST portal-

1. You must have a valid PAN Card
2. You must have a valid mobile number
3. You must have a valid e-mail ID
4. Professional address for communication.
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 – Can i know the eligibility criteria an applicant must fulfill for becoming a GST
Practitioner/enrolling on the GST Portal as a GST Practitioner?

A – Following are the eligible candidatures for registration as a GST practitioner on GST portal –

Chartered Accountant holding COP
Chartered Accountant without COP
Company Secretary holding COP
Company Secretary without COP
Cost and Management Accountant holding COP
Cost and Management Accountant without 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 recognized by any Indian
University as equivalent to degree examination
Retired Government Officials

*COP stands for certificate of practice

Q – Can i save my GST practitioner application for later?

A – Yes, you can save your Registration Application up to 15 days from the day your TRN was
generated.

Q – What do I do after submitting my Registration Application?

A – 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 you 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 – Do I need to register separately in each state?

A – No, A single registration is sufficient to practice pan India. But, you are free to register in different state if you have professional address for that state.

In this article, we have discussed FAQs related to GST practitioner registration. We would be adding more articles in future too. Meanwhile to read articles related to casual registration under GST, you can click here or visit us here to read exhaustive articles related to GST registration.