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The GST migration process is currently in full flow. Almost 60 to 70 lakh businesses are going to register on the GST portal before the window closes.

Many businesses who are unaware of the processes and the procedures required for filing the GST returns and uploading invoices would look for a professional through whom they can get this done. 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

Process of Registering as a GST Practitioner

Step 1 – Go to www.gst.gov.in

Step 2 – Go to Services – Registration. Click on ‘New Registration’

The page for new registrations
The page for new registrations

Step 3 – This will take you to the ‘New Registration’ page.

  • Click on New Registration
  • In the ‘I am a’ dropdown, select GST Practitioner
  • Select the State and District from the dropdown
  • Enter Name, PAN, Email Address and Mobile Number
  • Enter the captcha code
  • Click on ‘Proceed’

gst practitioner

After validation, you will be redirected to OTP verification page

Step 4 – Enter the 2 different OTPs received on e-mail and mobile number. Click on ‘Proceed’

gst practitioner

Step 5 – This will generate a TRN. Click on ‘Proceed’

gst practitioner

Step 6 – Enter TRN and Captcha. Click on ‘Proceed’

gst practitioner

Step 7 – Enter the OTP received on the registered mobile number and click on ‘Proceed’

gst practitioner

Step 8 – Enter all the details required by this part and upload documents in .pdf and .jpeg format. Click on ‘Submit’ in the Verification page

gst practitioner

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 OTPs, one on the Aadhaar-linked mobile number and the other on the e-mail ID. Enter the OPTs and submit the application

Once the application is submitted a success message will be displayed. You will receive an acknowledgment on your registered e-mail id within 15 days. This will complete your process to register as a GST Practitioner.

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