The Goods and Services Tax (GST) would modernize India's indirect tax system and make doing business simple. With the introduction of GST, over one crore registered businesses would become taxable persons and be subject to several GST compliance requirements. There are numbers of initiatives developed by the government, like GST consultants and Facilitation Centers, to make compliance simple. In this article, we'll discuss the eligibility criteria, role, and application process for becoming GST practitioners.

What is GST Consultant?

A GST consultant is a specialist knowledgeable in taxation issues. He can help with tax return preparation and filing. Based on the client's information, the consultant offers similar tax-related services. All GST professionals must be registered with the federal or state government. The GST practitioner gets qualified to be named as an authorised representative upon registration. As a result, he is entitled to act on behalf of his clients and, if necessary, to speak on their behalf before the tax authorities. Candidates for registration may include Chartered Accountants, Company Secretaries, Certified Management Accountants (all having certificates of practise), Advocates, Retired Government Officials, Graduates, and others.

Role of GST Consultant in India

A GST practitioner will carry out the following GST consulting responsibilities such as viewing, creating, and saving tasks on behalf of their clients:

• Prepare a request to revoke, alter, or cancel your GST registration (after getting confirmation from the client)
• Preparing to either join or leave the composition levy
• Viewing of electronic cash, credit ledgers, and liabilities
• Completing a number of returns and ITC forms, including GSTR1, GSTR-3B, CMP-08, and ITC-04.
• Completing the GSTR9 and GSTR4 tax returns.
• Making a challan and adding money to the digital cash ledger.
• Using form RFD-11 to make a refund claim.
• Viewing and creating applications on LUT, DRC-03, and Advance Rulings.
• Looking at GST notices
• Appear to be a representative with authority

GST consultants are not permitted to file any applications on taxpayers' behalf. GST professionals can save the application, but the taxpayer is the only one who can submit it. 

Eligibility Criteria to Become a GST Consultant 

• Should be a citizen of India
• Should have a current PAN card, email address, and phone number.
• Should not be declared insolvent or bankrupt
• Should not have been convicted or jailed for more than two years
• A high school diploma or an equivalent degree is required for this position.
• Must hold a diploma from an Indian university or a foreign university that is similar to the Indian degree exams.
• Holding COP, a chartered accountant
• A cost and management accountant who holds a COP is the company secretary.
• Candidates competing in the ICAI, ICSI, and ICMAI finals are also eligible.
• Advocates
• Retired public officials
• Sales Tax Practitioner as defined by current legislation
• The preparer of tax returns as defined by current legislation
• A retired Commercial Tax Department officer from any state government or from the CBIC who held a Group-B (or higher) gazetted officer position for at least two years
• For at least five years, a tax return preparer should be registered.
• A minimum of five years of registration as a sales tax practitioner

Why is It Essential to Get a Gst Consultant Certificate?

The individual must pass the GSTP test within two years of registering as a GST practitioner. A GST Practitioner/consultant must register on the GST Portal and pass the exam to receive a certificate since they undertake the necessary job. His credibility and client trust are boosted as a result of this.

Hiring a GST consulting service is mostly done to eliminate the confusion and complication that come with completing GST returns and other GST-related difficulties. The GST returns will be filed on time with the assistance of GST return filing consultants. He will always be accessible to help with and address any GST-related issues. The tax-related operations will be handled professionally in his hands. He will be able to better comprehend any upcoming modifications and additions to the GST policies and direct and direct properly.

Procedures to Become a GST Consultant in India

The procedures that must be performed in order to register as a GST Practitioner on the GST Portal are listed below.

Part A- Application Procedure

Step 1. Visit the official website and log on.

Step 2. The applicant must click the "Register Now" link when the GST Home Page displays on the screen. The candidate may also do this by selecting the Services option; then click on the New Registration option under Registration.

Step 3. Then a registration page will appear on the screen where an applicant must click on New Registration Option. 

Step 4. Click on the GST Practitioner option when you see it in the “I am” drop-down list.

Step 5. Choose the proper state and district name from the state/district drop-down list.

Step 6. Enter your PAN number in the Permanent Account Number field. 

Step 7. Provide your email address of the Primary Authorized Signatory.

Step 8. Enter your registered mobile number in which you will get an OTP.

Step 9. Clear the captcha and click on proceed.

Step 10. You will see the OTP verification page after the validation.

Step 11. You need to provide the OTP you received on your registered mobile number and also the OTP you received in your email ID. After entering both the OTPs click on proceed option.

Part B 

Step 1. You will get a 15-digit Temporary Reference Number to your registered Email ID. Enter the TRN, clear the captcha and click on proceed.

Step 2. Again enter the OTP you received on your registered mobile number and Email ID.

Step 3. Then a “My Saved Application Page” will appear. 

Step 4. Click on the Edit option that you will see under the Action column.

Step 5. You need to fill in the following general  information on the new page that appeared on the screen:
University Name
Passing Year
The degree completed by you
Upload the necessary documents 
Click on the Save option 

Step 6. Personal Information 

• Full Name
• Date of Birth
• Gender
• Aadhaar Card number
• Upload the photograph
• Click on the Save option

Step 7. Professional Address

• Enter the residential address with the appropriate PIN code
• Choose the address proof that you wish to submit
• Upload the document
• Click on Save

Step 8. A Verification page will appear where you need to do the following things:

• Check the verification statement's checkbox.
• Enter the location.
• Select the appropriate form submission format, such as DSC, E-Sign, or EVC.

Two Ways to Submit an application 

You can submit the application for registering as a GST consultant using two ways:

Submitting the application using the DSC option
Submit the application using EVC and Electronic Signature. Two OTPs will be sent to you, one on the registered email address and the other on the mobile number that you have linked with your Aadhaar card. Enter the OTPs and submit the application.

Conclusion
By reading this blog you must have understood the steps involved in registering as a GST consultant. One must register and fulfill the required criteria mentioned above in order to become a GST Practitioner or consultant. The registration is good for two years, during which time you must pass the exam. He or she will become an authorized GST representative after passing the exam.

If you face any confusion and need any assistance or advice regarding the GST issue you can connect with the professionals at Online Legal India.