What is the difference between a taxpayer and GST practitioner?

Taxpayer:

A taxpayer is subject to tax on the income of an individual or organization (such as a company). Taxpayers have an identification number, a reference number issued by the government to their citizens.

GST practitioner

A GST practitioner is an individual, firm or any company that is helping taxpayers to pay GST, file GST returns and assure GST compliance for their customers. He can be any Chartered Accountant, Lawyer, CMA, CS or any other person who understands the law and is carrying out the above activities.