Registration of GST Practitioner- All you want to know

• October 23, 2020
• CA Chandan Agarwal's Office

Q.1 Who is a GST Practitioner?

Ans: GST Practitioner is a tax professional who can prepare returns and perform other activities on the basis of the information furnished to him by a taxable person. (However, the legal responsibility of such filings remains with the Taxpayer.) For this purpose, GST Practitioners (GSTP) are required to be enrolled with Centre or State Authority. CA/ CS/ CMA holding Certificate of Practice (COP), Advocates, Retired Government Officials, and Graduates are eligible to apply for registration. In addition, GSTPs can be appointed Authorized Representatives who can act on the behalf of the taxpayers and represent them before tax authorities.

Q.2 Can I file Returns for my client if I am not registered?

Ans: It is recommended that you register as a GST Practitioner at the GST Portal to file Returns for your client.

Read more on: https://taxguru.in/goods-and-service-tax/registration-of-gst-practitioner-all-you-want-to-know.html