- 1 GST Practitioner
- 1.1 ♦ Eligibility Criteria to Apply for GST Practitioner
- 1.2 ♦ Procedure for registration of GST Practitioner
- 1.3 ♦ Online list of GST Practitioner
- 1.4 ♦ Online Engagement/ Disengagement of GST Practitioner Registered person to
- 1.5 ♦ Tasks to be performed by GST Practitioner
- 1.6 ♦ Statement furnished by the GST Practitioner
- 1.7 ♦ Responsibility for correctness of details furnished by GST Practitioner
- 1.8 ♦ What a GST Practitioner can do on behalf of registered person
- 1.9 ♦ Condition for appearance of GST Practitioner before Authority
- 1.10 ♦ If GST Practitioner Found Guilty
- 1.11 Related Books on GST
GST Act of India brings a concept of GST Practitioner for those who intend to appear before the GST Authority or file returns for any matter authorised by Registered person under GST.Provisions of Goods and services tax practitioners are contained in Section 48 of CGST Act 2017 and Rule 24 of Draft GST Returns Rules 2017. The following article discusses the eligibility criteria, relevant forms, procedure etc.
♦ Eligibility Criteria to Apply for GST Practitioner
Following are the eligibility criteria to apply for GST Practitioner in FORM GST PCT-1:
a. i. The person is a citizen of India.
ii. The person is of a sound mind.
iii. The person is not adjudicated as insolvent.
iv. The person has not been convicted by a competent court for an offence with imprisonment not less than two years
And satisfies any of the following conditions,
(b) that he is a retired officer of the Commercial Tax Department of any State Government or of the Central Board of Excise and Customs, Department of Revenue, Government of India, who, during his service under the Government, had worked in a post not lower in rank than that of a Group-B gazetted officer for a period of not less than two years; or
(c) he has passed:
(i) a graduate or postgraduate degree or its equivalent examination having a degree in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University established by any law for the time being in force; or
(ii) a degree examination of any Foreign University recognized by any Indian University as equivalent to the degree examination mentioned in subclause (i); or
(iii) any other examination notified by the Government for this purpose; or
(iv) any degree examination of an Indian University or of any Foreign University recognized by any Indian University as equivalent of the degree examination and has also passed any of the following examinations, namely.-
(a) final examination of the Institute of Chartered Accountants of India; or
(b) final examination of the Institute of Cost Accountants of India; or
(c) final examination of the Institute of Company Secretaries of India.
♦ Procedure for registration of GST Practitioner
Step : 1 – Make application in GST PCT-1
Step : 2 – Authorized officer shall after making enquiry about the eligibility, issue the certificate in GST PCT – 2
( Note : Enrolment made for GST Practitioner shall be valid until it is cancelled. )
♦ Online list of GST Practitioner
A list of goods and services tax practitioner enrolled shall be maintained on the Common Portal in FORM GST PCT -5
♦ Online Engagement/ Disengagement of GST Practitioner Registered person to
Any registered person may, at his option, authorize a goods and services tax practitioner on the Common Portal in FORM GST PCT -6 or, at any time, withdraw such authorization in FORM GST PCT -7
♦ Tasks to be performed by GST Practitioner
The goods and services tax practitioner authorized by registered person shall be allowed to undertake such tasks as indicated in FORM GST PCT -6 during the period of authorization.
♦ Statement furnished by the GST Practitioner
Where a statement required to be furnished by a registered person has been furnished by the goods and services tax practitioner authorized by him, a confirmation shall be sought from the registered person over email or SMS and the statement furnished by the goods and services tax practitioner shall be made available to the registered person.
However where the taxable person fails to respond to the request for confirmation till the last date of furnishing of such statement, it shall be deemed that he has confirmed the statements furnished by the goods and services tax practitioner.
The GST practitioner is required to affix his digital signature on the statements prepared by him/ electronically verify using his credentials
♦ Responsibility for correctness of details furnished by GST Practitioner
Responsibility for correctness of any particulars furnished in the return or other details filed by the goods and services tax practitioners shall continue to rest with the registered person on whose behalf such return and details are furnished.
Any registered person opting to furnish his return through a goods and services tax practitioner shall-
(a) give his consent in FORM GST PCT -6 to any goods and services tax practitioner to prepare and furnish his return; and
(b) before confirming submission of any statement prepared by the goods and services tax practitioner, ensure that the facts mentioned in the return are true and correct before signature.
The goods and services tax practitioners shall-
(a) prepare the statements with due diligence; and
(b) affix his digital signature on the statements prepared by him or electronically verify using his credentials.
♦ What a GST Practitioner can do on behalf of registered person
A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorised by the registered person to:
(c) Make deposit for credit into the electronic cash ledger;
(d) File a claim for refund; and
(e) File an application for amendment or cancellation of registration.
♦ Condition for appearance of GST Practitioner before Authority
No person shall be eligible to attend before any authority, as a goods and services tax practitioner, in connection with any proceedings under the Act on behalf of any registered person or un-registered person unless his name has been entered in the list maintained in Form GST PCT-5.
An Accountant or a goods and services tax practitioner attending on behalf of a registered person or an un-registered person in any proceedings under the Act before any authority shall produce before such authority, if required, a copy of the authorisation given by the taxable person or person in Form GST PCT -6.
♦ If GST Practitioner Found Guilty
If any goods and services tax practitioner is found guilty of misconduct in connection with any proceedings under the Act, the authorised officer may, by order, in FORM GST PCT – 3 direct that he shall henceforth be disqualified under Section 48, after giving him a notice to show cause in FORM GST PCT – 4 against such disqualification and after giving him a reasonable opportunity of being heard. Such person can file appeal to the Commissioner against such order for within 30 days.
Related Books on GST