who apply for GST Registration?
GST Practitioner is a tax professional who has been approved by Government and authorized by the taxpayer to perform other activities on the basis of the information on behalf of the assessee.
Furnish the details of outward supplies under section 37 whereas for the inward supplies under section 38; File monthly and quarterly under section 39, and annual and final return under section 44.
File an application for cancellation or amendments of a registration
Apply for the claim for GST refund.
Eligibility Criteria for GST Practitioner
Any person who is a citizen of India having necessary qualification should be of sound mind or should be not be adjudged as an insolvent. To be qualified as a GST Practitioner, the person must be:
A retired officer of the Commercial Tax Department of any State Government or of the CBEC, who has worked in a post of Group-B (or higher) gazetted officer for a period of not less than two years.
A Tax Return Preparer or a Sales Tax Practitioner registered for a period of not less than five years
A graduate or postgraduate 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;
A Chartered Accountant, Cost Accountant or a Company Secretary
Process of Registering as a GST Practitioner
Step1 – Browse www.gst.gov.in
Step2 – Select Services – Registration and then Click on ‘New Registration’
Step 3 – It will take you to the ‘New Registration’ page for start the process of GST Registration.
In the ‘I am a’ drop-down menu, select GST Practitioner after that Select the State and District from the drop-down.
Enter Name, PAN, Email Address and Mobile Number
Enter the captcha code
At last Click on ‘Proceed’ Button
After validation, you will be redirected to OTP verification page
Step 4 – Enter the 2 different OTP’s received on email and mobile number. Click on ‘Proceed’ Button.
Step-5 – This will generate a TRN and click on ‘Proceed’ button.
Step-6 – Now enter TRN and Captcha and then Click on ‘Proceed’ Button.
Step – 7 – Enter the OTP received on the registered mobile number and click on ‘Proceed’ Button.
Step- 8 – Enter all the details required by this part and upload documents in .pdf and .jpeg format. Click on ‘Submit’ on the Verification page
There are 2 ways the application can be submitted:
DSC – Submit the application using the DSC token. Make sure emSigner (from eMudra) is installed on your laptop and the DSC is registered on the website
EVC and E-signature – You will receive 2 OTP’s, one on the Aadhaar-linked mobile number and the other on the e-mail ID. Enter the OPT’s and submit the application
Written By:- Kiran M.