Becoming a Certified GST Practitioner: A Step-by-Step Guide

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GST is known as Good Service Tax. It has been put into use in India in the year 2017. GST is an indirect tax. It is levied on products and services used throughout India. Further, It is only for consumption not for the production of the goods. The Government of India maintains a separate website for GST. Certainly, it offers numerous services to everyone, such as registering for GST, Returns, and refunds. And it is not easy for everyone to pay GST online.

So, the government introduced a concept called GST Practitioner, a tax professional who is a moderator between the Government and the Taxpayers. He/she can help the taxpayers in registration, returns filing, and refund filing. Further, there are many courses available to give GST Training Online. Thus, this article will enlighten you about the steps and courses involved in becoming a GST practitioner. 

What is a GST Practitioner?

GST Practitioners are a professional who consults tax payment compliances. They assist the taxpayers. So, they have to register themselves with the Central or State Government.  Additionally, he needs to clear the GSTP exam to become a certified GST Practitioner. 

Eligibility to Become a GST Practitioner

There are some fundamental requirements for becoming a GST Practitioner indeed. It includes being a healthy, mentally competent Indian citizen. Furthermore, no legal conviction should be made of him or her as a criminal. 

Educational Qualification:

The basic qualifications required to become a Certified GST Practitioner are listed below. So, an individual has to satisfy any one of the listed qualifications.  They are:

• Graduate or Post Graduate degree in either Commerce, Business Management Business Administration, law, or Banking. And it should be a recognized certificate by any Indian University.  
• Charted Accountant Holding COP
• Company Secretary Holding COP
• Cost and Management Account Holding COP

Furthermore, Retired Government Officials, Advocates, and Sales Tax Practitioners can become certified GST practitioners. 

Guide to Become a GST Practitioner:

If you find yourself eligible from the criteria, you can register as a GST Practitioner on the official GST website further. You can visit GST’s official website by googling it. 

Step 1: Registration

On the official GST website:

• Click “Services”.
• Click “Registration” in the drop-down menu. Then select “New Registration” in the menu. 
• It will take you to the Form PCT-01. In the form select “GST Practitioner” in “I am a”. Then fill in the details of your name, PAN card details, E-mail ID, Mobile number, and Address and click “Proceed.”
• You will get a Temporary Reference number (TRN). Then Enter TRN and click “Proceed”. 
• Your details will be verified through OTP and sent to your mobile number and e-mail. Then, enter the OTP and click Proceed. 
• Further, You will be directed to Part B of this form to enter your qualifications and personal details. 

Step 2: Part B of PCT – 01 Form

In this step, you need to provide your educational qualifications, personal details, and Address. It consists of four sections. 

General and Educational Qualification Details: 

Select your qualifications in the drop-down menu. Then enter college and university, year of passing. To support or prove these details, upload the degree certificate. 

Details of the Applicant:

This section requires basic details such as full name, parents name, Gender, etc. Further, it also requires you to upload your photo. 

Address of the Applicant:

It requires you to provide your official address, not your personal or home address. Then, you also need to upload proof of your address. 

Verification of the Applicant:

After uploading everything, you have to accept the declaration that you are a financially sound Indian Citizen. Additionally, You have a sound mind and were never convicted by court. Then enter the place and give a final submission with DSC, EVC, or Digital Signature.

After applying, you will get an Application Reference Number (ARN). Finally, The status of your application can be traced through Track Application Status. 

Step 3: Verification of Application:

Your application will be forwarded to the officials for approval. Furthermore, he will enroll you as a GST Practitioner and issue a certificate in Form GST PCT 02. 

Note: Detailed manual for application is given on the official website of GST. 

Step 4- GST Practitioner Exam:

The National Academy of Customs and Indirect Taxes and Narcotics (NACIN) conducts the GSTP exam twice a year in all the states of India. 

• First, the candidate has to register for the exam on the NACIN official website. Certainly, The candidate should use his/her GST enrollment and PAN card number to register. 
• It is a CBT- computer-based exam. So, it consists of Multiple-Choice Questions only. 
• Further, The candidate requires a 50% score to pass the exam. 
• Additionally, a candidate can make any number of attempts. However, he/she has to pass the exam within two years of enrollment as a GST Practitioner.
• Note: The last GST practitioner exam was conducted in 2019. After that, till now there have been no announcements regarding GSTP. 

GST Practitioner Course: Henry Harvin:

One needs to prepare for the GST practitioner exam. A good GST course can help you crack the GST practitioner exam on the first attempt. Numerous courses have been offered online to become a GST practitioner. Certainly, One of the best courses is from Henry Harvin. 

Henry Harvin’s Account Academy offers two GST Certificate Courses to learn about GST practicing. They are GST Practitioner Training Course and GST Plus Course Certification.

• Further, it provides both live sessions and a self-paced learning portal. 
• Additionally, the course provides 21 auto-generated assignments, mini projects, and 4 + Capstone projects.
• Trainers are experts in GST and also high in experience. 
• Besides, the curriculum has been created to offer in-depth GST education. 
• The Curriculum covers the GST Legal Framework, Various Important Aspects of GST, Registration Procedure, GST Filing & Returns, Audit and Assessment, and Bookkeeping Maintenance. 
• Additionally, it offers Soft skill development and Resume Writing modules. 
• Particularly, the soft skill module focuses on Litigation management, Audit and Assessment, Time of Supply, Transitional provisions, Export and Import, and value of supply. 

• Further, it provides Internship and Placement support. 

Certification: The candidate will receive the certificate after submitting his/her final projects. This certification will help them to pursue their career as a GST Practitioner. 

Responsibilities of a GST Practitioner:

GST practitioners can perform many activities once they are authorized certainly. Some of them are listed below:

• A GST Practitioner can view a list of taxpayers in his/her account. 
• He/ She can furnish the details of inward and outward supplies.
• Then, He/ She can deposit in the electronic cash ledger.
• He/ She can file refunds and returns. 
• Additionally, He/ She can make necessary changes in the profile of the Taxpayer with the knowledge of the Taxpayer. 
• He/ She can generate an e-way bill for various movements of his good. 
• Further, he/she can reject the application as a consultant from a fellow taxpayer. 

Conclusion:

GST plays a vital role in the Indian economy. So, everyone needs to acquire basic knowledge about GST. When introduced in 2017, it was Greek and Latin to all business people. GST practitioners play a vital role in the successful implementation of GST indeed.  Therefore, they help all businesspeople to register for GST from 2017. It involves lots of processes to become a certified GST practitioner. Thus, this article enlightens you to understand all the processes and procedures to become certified GST Practitioners. 

Recommend Reads:

1. 20 Best GST Practitioner Course In India: Syllabus, Fees, Eligibility- 2024
2. Top 40 GST Interview Questions and Answers in 2024
3. All About GST Courses: Role, Syllabus, Scope & Jobs in 2024
4. Latest GST Jobs in India in 2024
5. Top 5 Highest Paying Jobs after GST Certification Course in 2024 

FAQs:

Q1. Who can become a GST Practitioner?

Ans: Lawyers, Graduate or Post Graduate degree in either Commerce, Business Management Business Administration, law, or Banking. Then, CA, CS, and CMA final year COP

Q2. Is the GSTP certificate mandatory?

Ans: Yes, Obviously, a GSTP certificate is mandatory to practice GST.

Q3. When is the GSTP exam in 2024?

Ans: There is no announcement about the GSTP exam so far from NACIN.

Q4. What are all the required documents to register GSTP?

Ans: PAN Card, Mobile number, E-mail ID, Professional Address, and Certificates to prove your qualifications. 

Q5. Can NRI register for GSTP in India?

No, NRI cannot register for GSTP in India.

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