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
- Login to GST Portal
Go to GST Portal and login using valid username and password
- 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
- 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’
- 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. - 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.
- 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’
- 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. - My Saved Application
The screen will display ‘My Saved Application’ page. Click the Edit Icon under the column ‘Action’.
- Tab ‘General Details’
Enter details related to education and qualification. Upload the relevant documents in pdf or jpeg format
- Tab ‘Applicant Details’
Enter identity details and contact information of the applicant. Upload relevant documents in jpeg format
- Tab ‘Professional Address’
Enter the professional address of the applicant. Upload the relevant documents in pdf or jpeg format
- 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. - 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
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.
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.
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
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:
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
Hope this helps!
What documents do I need for a new GST number?
Hey @SonalYadav
To get a GST Number or GSTIN in India, you will be required to Register under GST(Goods and Service Tax)
Usually, you receive the GST Number within 4–7 days of GST Registration application is submitted.
Follow these steps to register under GST on GST Portal:[1]
PART A of the GST Registration Application
Now let’s start with the PART B of the GST Application
The PART B of GST Application has various tabs. You will be required to enter the relevant details and upload relevant documents.
Usually, GST Number or GSTIN is allocated within 4–7 days from submitting the GST registration application.
Hope this helps!
Footnotes
[1] GST Registration Process online on GST Portal: Guide | Help Center | Quicko
Hey @Shweta_Saini
You can opt out of Composition Scheme from your account on GST Portal. Once the taxpayer type is updated to Regular in your profile, you can start filing GST Returns under the regular scheme. If you are facing any issues while making the withdrawal application, you can create a grievance on the GST Portal.
Do let us know if you have any further queries.
I want to be able to claim input tax credit for GST paid. Should I opt for the GST composition scheme or regular scheme?
Hey @Joe_Fernandes
If you wish you claim Input tax credit, you should opt for GST Regular Scheme.
Read more about the difference here.
1.composite scheme dealer inward supplies detailes(purchases invoices ) uploaded manadatory show in gstr4 annual return.
2.composite dealer late fees and interest calculate procedure.
Hi @Sundaraiah_Kollipara,
As per Rule 62(3)(a) of CSGT Rules, 2017 (Part A_Rules) A composition taxpayer has to furnish
As per the instructions given below FORM GSTR-4 of CGST Rules, 2017 (Part B_Forms), the following information relating to inward supplies (rate-wise) needs to be provided
But as per clarification by GST department, when the auto-population feature for inward supplies which was available on the GST portal was not working. Reporting in table 4A of GSTR-4 is not mandatory.
Further, late fee of Rs. 200 per day is levied if the GSTR-4 is not filed within the due date. The maximum late fee that can be charged cannot exceed Rs. 5,000. Interest is also calculated at rate of 18% p.a on tax liability.
You can read our below articles for more insights:
A retail pharmacy store dealer composite scheme registered in gst act recently.dealer purchase of medicines different tax rates(1 ,12,18 percent)and sale to counter sales through on Google pay and phone pay online mode and cash mode sales two types amounts received.my doubt: dealer how to accounting entry passed procedure in books
@AkashJhaveri @Kaushal_Soni @Divya_Singhvi @Laxmi_Navlani can you?