ENGAGING OR DISENGAGING GST PRACTITIONERS
The Goods and Services Tax Act, 2017 came into force in
India with effect from 1.7.2017.
A GST Practitioner can
undertake any or all of the following activities on behalf of a registered
person:
(a) furnish details of outward
and inward supplies
(b) furnish monthly, quarterly,
annual or final return
(c) make deposit for credit into
the electronic cash ledger
(d) file a claim for refund and
(e) file an application for
amendment or cancellation of registration.
But it has been provided that
a confirmation from a registered person shall be sought where an application
relating to a claim for refund or an application for amendment or cancellation
of registration has been submitted by the goods and services tax practitioner.
In addition, a GST
practitioner shall also be allowed to appear as authorised representative
before any officer of department, Appellate Authority or Appellate Tribunal, on
behalf of such a registered person who has authorised him to be his GST
practitioner.
For the purpose of maintenance
of computerised or manual accounts and preparation of tax returns and online
filing of returns in GST Portal and payment of taxes, fees and other dues
thereon, experienced or skilled or qualified persons approved were needed.
For this purpose taxpayers can
engage from the following categories of approved personnel.
1. Advocate
2. Chartered
Accountant holding COP
3. Graduate
or Postgraduate degree in Commerce
4. Graduate
or postgraduate in Business Administration
5. Retired
Government Officials
In the GST Portal, taxpayers can engage GST Practitioner
from the above categories according to their choice.
Taxpayers can verify the details of Enrolment Number/GSTP ID
if available with them or choose the name and address of GSTP in GST Portal by
following the guidelines given below.
HOW TO VERIFY THE GST PRACTITIONER ENROLMENT DETAILS IN GST PORTAL
Please enter in GST portal and
choose Services and click.
Now choose User Services and
then choose “Locate GST Practitioner (GSTP)”
Now enter Enrolment
Number/GSTP ID of the GST Practitioner if already available or already engaged
and click.
The taxpayer can choose GST
Practitioner area wise by clicking Name / Area.
Now choose State from the Drop Down menu.
Now choose District from the Drop Down menu
Now enter Pincode in the box provided and click SEARCH.
In the new window list of GST
Practitioners with Name, Category, Enrolment Number / GSTP ID, Address and
Email-ID and Mobile Number.
Now choose the GST
Practitioner and engage for GST accounting, preparation of tax return,
e-filing, e-payment etc.
HOW TO ENGAGE A GST PRACTITIONER
Please login into the GST Portal
by entering Username and Password and CAPTCHA details.
Now click Services and then User
Services and then Engage / Disengage GST Practitioner (GSTP).
Now search GST Practitioner
Details with GSTP ID Details if already available. If there are no details of Enrolment Number /
GSTP ID then choose Name & Address by ticking in the circle provided.
Now a new window with Name,
State, District and Pincode will be available.
Enter the name of the State (Mandatory field) and District and Pincode
details and click SEARCH.
Now the details of GST
Practitioners with Name of GSTP, Enrolment Number / GSTP ID, Address, Mobile
Number, E-mail Address will be available. Now choose the GST Practitioner by ticking
against the name of GSTP in the Select column and then Click ENGAGE Button.