WHO IS A GST PRACTITIONER G ST 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. They are the only Professionals authorized for the purpose of filing tax returns on behalf of the actual taxpayers. On the behalf of their clients, a GST practitioner can do the following 1. File GSTR 1 and GSTR 2 GSTR- 1 is a Form encompassing details of outward supplies of the goods and services Whereas GSTR-2 is a form encompassing details of inward supplies of goods and services. 2. Furnish GSTR 3 and GSTR 9 GSTR-3 is a Monthly Return form which includes turn over details, outward supplies bifurcated as inter-State supplies as well as intra-State supplies. It also includes inward supplies and other additional information. GSTR- 9 is a Final Return Statement in the form of Comprehensive schedule to be uploaded directly on the website. 3. Make a deposit f