Read all about How to become GST PRACTITIONER and its procedure by CS Pankhuri Agrawal


GST stands for Goods and Services Tax. It is a destination-based tax. It is levied on the supply of goods or services or both in India. It can be called the Single biggest tax reform undertaken since Independence. It eradicates tax on tax and is a boost for MAKE IN INDIA. In simple words, GST is a VAT on the supply.

India has adopted the dual GST model i.e. Centre and States will simultaneously tax goods and services. Centre has the power to tax intra-states Sales also and States will be empowered to tax services also.

Article 366(12A) of the Constitution as amended by 101st Constitutional Amendment Act, 2016 defines the Goods and Services Tax (GST) as a tax on supply of goods or services or both, except supply of alcoholic liquor for human consumption.  Further, as per Article 279A (5) of the Constitution, five petroleum products viz. petroleum crude, motor spirit (petrol), high-speed diesel, natural gas and aviation turbine fuel have temporarily been kept out and GST Council shall decide the date from which they shall be included in GST. Additionally, though, electricity has not been explicitly excluded from GST but it is considered as Nil rated in GST and continues to be charged with pre-GST taxes i.e. electricity duty by the State Governments.

These are the conditions required for becoming a GST practitioner:

  • They should be a Citizen of India
  • They should be of sound mind
  • They should be not be adjudged as an insolvent
  • They should be not be convicted of an offence with imprisonment of 2 years or more
How to become a GST Practitioner:




STEP 1…


Log on to the website www.gst.gov.in

STEP 2…

Go to Services – Registration

Click on ‘New Registration’

STEP 3…

Click on ‘New Registration’ fill all the necessary details like select

I am a GST Practitioner in the dropdown box.

Select State, District.

Enter Name, PAN, email address and mobile number.

Enter the captcha code.

Click on “Proceed”.

STEP 4…

Now enter the OTP received on email and mobile number.

Click on “Proceed”.

STEP 5…

TRN (Temporary Reference Number) will be generated.

Click on “Proceed”.

STEP 6…

Enter TRN and Captcha.

Click on “Proceed”.

STEP 7….

Enter all the details and upload documents in pdf and jpeg format.

Click on ‘Submit’ in the verification page.


Author's Details

Name:- CS Pankhuri Agrawal

Email:- pankhurics@gmail.com
Phone:- 9717558511

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