Difference Between a GST Practitioner and GST Consultant
The difference between a GST Practitioner and GST Consultant is a common point of confusion for many businesses, especially MSMEs and start-ups operating in Patna, Bihar. While both roles assist with GST compliance, each carries distinct responsibilities, qualifications, and legal implications under the Goods and Services Tax laws in India. For businesses and professionals navigating GST filings, notices, audits, and advisory needs, understanding the correct service provider is essential. In this blog, Advocate Tabish Ahmad provides a structured, legally accurate explanation to help taxpayers make informed decisions and choose the right professional in Patna.
What Is the Difference Between a GST Practitioner and GST Consultant?
GST Practitioner – Definition
A GST Practitioner (GSTP) is an individual approved by the Government and enrolled on the GST Portal to perform specific compliance activities on behalf of taxpayers. Their role is administrative and process-oriented, focusing on filing GST returns and responding to basic queries.
GST Consultant – Definition
A GST Consultant (also called GST Advisor) is a broader, non-statutory professional role. A consultant provides strategic tax planning, legal interpretation, representation, and end-to-end advisory support. Consultants may be advocates, chartered accountants, or taxation specialists with advanced expertise.
Key Distinction
The core difference lies in scope and authority.
GST Practitioners are authorised for routine compliance, while GST Consultants offer legal and strategic advisory, dispute handling, drafting, and representation.
Legal Basis Under Indian Law
Statutory Recognition of GST Practitioners
GST Practitioners are governed by Rule 83 of the CGST Rules, 2017. This rule imposes eligibility criteria, application procedures, examinations, and limitations on their responsibility.
Status of GST Consultants
GST Consultants are not a formal statutory designation under GST law. Their recognition derives from professional qualifications such as:
The Advocates Act, 1961
The Chartered Accountants Act, 1949
The Cost and Works Accountants Act, 1959
They can interpret GST provisions, represent clients before authorities (where permitted), and provide legal opinions.
Liability
GST Practitioners operate under the taxpayer’s responsibility. Consultants may be held to professional standards and ethical obligations under their regulating statute.
Why Engage GST Services in Patna
Growing Compliance Needs
Businesses in Patna face increasing GST complexities such as monthly filings, reconciliations, departmental queries, and litigation. A local expert ensures timely compliance and reduces legal risks.
Localised Knowledge
Patna-based GST Consultants understand Bihar’s commercial ecosystem, departmental practices, and local tax patterns. This ensures customised, practical support.
Cost-Effective Accuracy
Whether choosing a GST Practitioner for routine work or a GST Consultant for legal guidance, professional assistance ensures compliance with fewer errors and penalties.
Step-by-Step Process
1. For Engaging a GST Practitioner
Identify the practitioner registered on the GST portal.
Authorise the GSTP through your GST account.
Share required data and documents.
Review and approve filed returns.
Monitor submissions periodically.
2. For Engaging a GST Consultant
Discuss your business structure and compliance history.
Request a GST risk assessment.
Finalise the scope of advisory or litigation support.
Execute a representation agreement (if needed).
Receive ongoing advisory, notices handling, and strategic planning.
Documents Required
PAN card of business and authorised signatory
Aadhaar card of proprietor/partners/directors
Valid mobile number and email
GST login credentials (for GSTP authorisation)
Financial statements
Purchase and sales registers
Bank statements
Previous GST return copies
Authorisation letters (where applicable)
Legal Drafting & Clauses
Common GST Engagement Clauses
Scope of Work Clause – Defines tasks such as filing, notices, audits, representations.
Confidentiality Clause – Ensures data protection.
Limitation of Liability Clause – Clarifies the professional’s responsibility.
Representation Clause – Required when engaging a GST Consultant for legal representation.
Fee & Billing Clause – Transparent fee structure.
A well-drafted engagement agreement reduces disputes and protects both parties.
Post-Registration Compliance
GST Practitioner
Timely filing of returns
Ensuring accuracy in declarations
Maintaining communication with taxpayers
Renewal or certification compliance (where applicable)
GST Consultant
Advising on ITC reconciliation
Handling GST audits and notices
Legal interpretations and advisory notes
Representation before authorities
Advance ruling support
Drafting replies to show-cause notices
Benefits of Professional GST Services
Accuracy & Compliance
Professionals ensure filings are error-free and legally compliant.
Saves Time & Prevents Penalties
Regular compliance reduces the risk of late fees, interest, and legal action.
Holistic Advisory
Consultants offer business restructuring, planning, and tax minimisation strategies.
Local Expertise
Professionals in Patna offer on-ground support tailored to Bihar’s commercial environment.
Why Choose Bihar Tax Consultant
Led by Advocate Tabish Ahmad with years of GST legal experience
In-depth knowledge of Patna’s commercial compliance landscape
End-to-end GST support: filing, notices, appeals, litigation
Transparent and professional services
Client-centric approach and timely delivery
Strong local reputation and professional ethics
About the Author – Advocate Tabish Ahmad
Advocate Tabish Ahmad (B.A. LL.B., LL.M., Diploma in Cyber Law – GLC Mumbai) is a Certified Cyber Law Practitioner and practising Advocate at the Patna High Court. He specializes in Cyber Crime, GST Litigation, and Tax Appeals, with extensive experience in representing clients before judicial and quasi-judicial forums.
He serves as President of the Cyber Lawyers Association and is a Member of the Advocates’ Association, Patna High Court. As a Mentor at the Indian Tax Academy and JurisCrack, he guides young lawyers and students in cyber and tax law practice.
Author of several books on Cyber Crimes, Taxation, and GST, Advocate Tabish Ahmad is recognized for his practical insights on digital law, data privacy, and cyber fraud defence.
Advocate Tabish Ahmed
Contact Us Now !
For expert assistance with GST compliance, advisory, or representation in Patna, speak directly with Advocate Tabish Ahmad.
📞 Contact Now: 7004705202
🌐 Submit Your Enquiry: https://bihartaxconsultant.com/contact
Speak to a Legal Expert Today.
Internal Link Suggestions
Use these internal links strategically:
GST Registration
GST Return Filing
GST Cancellation & Revocation
GST Audit Support
GST Notice Reply Drafting
GST Appeal Filing
Income Tax Return Filing
Trademark Filing
LLP Formation
Company Registration
Professional Tax Registration
Legal Notice Drafting
MSME Registration
Digital Signature Certificate (DSC)
Startup Registration
External References
MCA Portal
Income Tax Department Code Repository
Startup India Portal
FAQs
1. Who is authorised to act as a GST Practitioner?
A GST Practitioner must be registered on the GST portal and pass the relevant examination. Their role is limited to routine GST compliance.
2. Can a GST Practitioner represent me before GST officers?
No. Representation is generally reserved for Advocates, CAs, and authorised professionals. Consult a GST Consultant or legal expert in Patna for representation.
3. Is a GST Consultant regulated by law?
Yes. Consultants such as Advocates or CAs follow their respective statutes and ethical codes.
4. Which professional should I choose in Patna?
Choose a GST Practitioner for routine filings and a GST Consultant when you need legal interpretation, notice handling, or strategic advisory.
5. Do both charge the same fees?
No. GST Consultants typically offer wider services and therefore may charge higher professional fees.