GST Practitioner is a person approved by the central and state governments to perform the activities, on behalf of a taxable person i.e. payment for tax, interest, penalty, fees or any other amount or file a claim for refund.
On the behalf of their clients, a GST practitioner can do..
a. file GSTR 1 and GSTR 2
b. furnish GSTR 3 and GSTR 9
c. make a deposit for credit into the electronic cash ledger
d. file a claim for refund (after confirmation from the registered person
e. file an application for amendment or cancellation of registration
f. (after confirmation from the registered person
g. appear as an authorized representative
Goods & Services Practitioner has been assigned to undertake any or all the activities on behalf of a registered person i.e.
a. Furnish details of outward and inward supplies.
b. Furnish monthly, quarterly, annual or final return.
c. Deposit any credit into the electronic cash ledger.
d. File an application of claim for refund.
e. File application for cancellation or amendment of registration.
f. He is also able to help his client in issuance of tax invoices, delivery challan, a procedure for GST registration, cancellation, and any GST Updates.