GST Compliance – Locate GST Practitioner (GSTP)

Search GST Practitioners (GSTP)

Edition: September 2025
Disclaimer: This manual is for compliance facilitation. It does not substitute statutory provisions, notifications, or circulars. Taxpayers must verify with the CGST/SGST Acts, Rules, and GSTN updates.

✍️ Preface

Registered taxpayers under GST often require assistance from authorized GST Practitioners (GSTP) for filing returns, managing registrations, and handling compliances. The GST Portal provides a Search GSTP facility to locate enrolled practitioners across States/UTs using their ID, name, or area details.

This manual consolidates the law basis, process steps, FAQs with statutory basis, and a compliance checklist for locating a GST Practitioner.

📑 Table of Contents

1. Law Basis for GST Practitioners

2. Who Can Be a GST Practitioner

3. Step-by-Step Process

4. Search Options (GSTP ID / Name / Area)

5. FAQs (with Basis)

6. Compliance Checklist (Fillable Format)

⚖️ 1. Law Basis for GST Practitioners

• Section 48, CGST Act, 2017 – Empowers enrollment of GST Practitioners.

• Rule 83, CGST Rules, 2017 – Prescribes qualifications, examination, and enrollment of GSTPs.

• GSTN Guidelines – Provide portal facility to search GSTPs.

👥 2. Who Can Be a GST Practitioner

A GST Practitioner must be:

• Enrolled with GSTN and allotted GSTP ID/Enrolment Number.

• Status active on GST Portal.

• Authorized by taxpayers to act on their behalf.

🛠️ 3. Step-by-Step Process

As per GST Portal Manual:

1. Go to www.gst.gov.in.

2. Login with valid user credentials.

3. Navigate: Services > User Services > Locate GST Practitioner (GSTP).

4. Choose one of the following search methods:

   • By Enrolment No. / GSTP ID:

     • Enter ID → Click SEARCH.

   • By Name / Area:

     • Select State (mandatory).

     • Optionally, enter Name, District, Pincode.

     • Click SEARCH.

5. GST Portal displays matching practitioners along with their status (active/inactive).

📌 4. Search Options

• GSTP ID / Enrolment Number Search: Quick search for a specific practitioner.

• Name + State + District/Pincode: Flexible search to find practitioners in a location.

❓ 5. FAQs (with Basis)

Q1. I don’t know the GSTP ID. How can I search?
You can search by Name, State, District, or Pincode. (FAQ 1)

Q2. Is State selection mandatory in search by area?
Yes, State must be selected. District/Pincode are optional. (Manual)

Q3. Will inactive GSTPs appear in results?
Yes, but status will display as Inactive. (Manual)

✅ 6. Compliance Checklist (Fillable Format)