How to register as GST Practitioner on GST Portal?

A GST Practitioner is a professional who manages GST compliances on the behalf of GST registered dealers. GST Practitioner can apply for GST Registration, file GST Returns, make application to claim the refund, make application for cancellation of registration etc. on behalf of his clients.

Steps to Register as GST Practitioner on GST Portal

  1. Login to GST Portal

    Go to GST Portal and login using valid username and password

  2. Go to Services > Registration > New Registration

    Navigate to New Registration under the tab Services. You can also click on ‘Register Now’ on the Home page

  3. Part A: New Registration

    Click on ‘New Registration’ on the next page that appears and select relevant options.
    a. ‘I am a’ – select GST Practitioner
    b. State/UT and District – a select state in which registration is required
    c. Name – mention name as per PAN
    d. Add PAN of business
    e. Add e-mail and mobile number of primary authorized signatory
    f. Enter the characters seen in Captcha Image
    g. Select ‘Proceed’

  4. OTP Verification

    An OTP Verification page would be displayed. Enter OTP (One-Time Password) received on mobile number and e-mail entered in Step 3 above. OTP is valid for 10 minutes.
    If OTP is not received or is invalid, click on the option ‘Click here to resend the OTP’ to receive a new OTP.

  5. TRN – Temporary Reference Number

    You will receive a 15 digit TRN (Temporary Reference Number) on the registered e-mail and mobile. The screen will also show the validity of the TRN.

  6. Part B – Enter TRN

    Go to Services > Registration > New Registration and click on ‘Temporary Reference Number (TRN)’. Enter TRN, characters seen in the Captcha Image and click on ‘Proceed’

  7. OTP Verification

    An OTP Verification page would be displayed. Enter OTP (One-Time Password) received on mobile number and e-mail. The same OTP would be sent on e-mail and mobile number. OTP is valid for 10 minutes.
    If OTP is not received or is invalid, click on the option ‘Click here to resend the OTP’ to receive a new OTP.

  8. My Saved Application

    The screen will display ‘My Saved Application’ page. Click the Edit Icon under the column ‘Action’.

  9. Tab ‘General Details’

    Enter details related to education and qualification. Upload the relevant documents in pdf or jpeg format

  10. Tab ‘Applicant Details’

    Enter identity details and contact information of the applicant. Upload relevant documents in jpeg format

  11. Tab ‘Professional Address’

    Enter the professional address of the applicant. Upload the relevant documents in pdf or jpeg format

  12. Verification

    * Submit with DSC – DSC means Digital Signature. Sign the application using the DSC token. However, you must register the DSC on the GST Portal.
    * Submit with EVC or Submit with E-Signature – Under this option, you would receive an OTP on registered mobile and registered email. Enter the OTP and submit the application.

  13. Success Message

    Once the application is submitted, a success message is displayed. You would receive an Acknowledgement Reference Number i.e. ARN on your registered email and mobile in the next 15 minutes.

FAQs

Who is a GST practitioner?

A GST (Goods and Service Tax) Practitioner is a professional who manages GST compliances on the behalf of GST registered dealers. GST Practitioner can apply for GST Registration, file GST Returns, make an application to claim the refund, make an application for cancellation of registration etc. on behalf of his clients.

What can a GST Practitioner do?

The GST practitioner is a person approved by the Central Government or State Government to perform the following activities on behalf of the taxpayers:
1. Registration: GST practitioner can assist in making an application for GST registration on behalf of the taxpayer or make amendments/cancellation of GST returns.
2. Filing Returns: GST practitioners can assist in filing monthly/quarterly/annual GST returns such as Form GSTR – 3B, Form GSTR – 1 & Form GSTR – 9.
3. Refunds/Payment: GST practitioners can file refund claims or pay taxes on behalf of the registered persons.
4. Authorized representative: GST practitioner would be allowed to appear as an authorized representative before any officer of the GST Department, Appellate authority and the Tribunal.  

What are others way to register on GST portal?

A person can register itself on GST portal in the following ways:
1. Taxpayer
2. Tax deductor
3. Tax collector
4. GST practitioner
5. Non-resident taxable person

Got Questions? Ask Away!

  1. Hey @HarshitShah

    GST Registration is the application for GST Number or GSTIN(GST Identification Number). Under the GST(Goods and Service Tax) Regime, it is mandatory for to have GSTIN to collect, pay GST and claim the Input Tax credit.

    For GST registration, the dealer has the following options:

    • Compulsory Registration: Under certain scenarios, the businesses have to get registration under GST

    When is Compulsory GST Registration needed?

    • Voluntary Registration: The business does not have the liability to register under GST, however, can apply for GST Registration. This usually is when the businesses are willing to take advantage of the Input Tax Credit facility

    • Registration under Composition Scheme: Composition scheme is a voluntary and optional scheme for registering under GST. Under the composition scheme, the compliance is simpler and lesser returns are to be filed. The tax is to be filed at a fixed rate. If the business turnover is in between INR 40 Lakhs and 1.5 Crores, they can opt for GST Registration under Composition Scheme

    • No Registration: In the case, when your business does not fall under the conditions for compulsory registration you do not require GST Registration

    Read more on GST Registration Types.

    Hope this helps!