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As we all know that the Concept of GST Practitioner has been introduced by the Government under the GST Act 2017, the benefit or we would say the basic intention behind the Government is to Create More Job opportunities in the GST Field.

The GST does not create any bar for the Person who wants to work in the GST ERA. No matter they are a Qualified Professional or Non Qualified Professional such Graduate in Commerce.

Hence before you begin to Work for your clients than it is necessary to Register as a GST Practitioner.

Basic Conditions regarding are mentioned under Section 48 of the CGST Act provides for the eligibility, conditions and the procedure for a person to be a registered GST practitioner. A registered business can authorize the GST practitioner to file returns on his behalf.

Basic Conditions for Becoming a GST Practitioner

These are the conditions required for becoming a GST practitioner:

1. They should be a Citizen of India
2. They should be of sound mind
3. They should be not be adjudged as an insolvent
4. They should be not be convicted of an offense with imprisonment of 2 years or more

Qualifications for Becoming a GST Practitioner

The following people can become GST practitioners:

1. 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 minimum period of two years

2. A Tax Return Preparer or a Sales Tax Practitioner registered for a period of not less than 5 years

3. A graduate or postgraduate in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University  or a recognized Foreign University

4. A Chartered Accountant, Cost Accountant or a Company Secretary Duties of a GST Practitioner

A GST practitioner will fulfill the following duties on behalf of their clients:

(a) file GSTR 1 and GSTR 2
(b) furnish GSTR 3 and GSTR 9
(c) make deposit for credit into the electronic cash ledger
(d) file a claim for refund (after confirmation from registered person)
(e) file an application for amendment or cancellation of registration (after confirmation from registered person)
(f) appear as an authorised representative. 

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Published by

Harsh Kaushik
Category GST   Report

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