GST practitioner enrollment valid for 18 Months

By | June 14, 2018
(Last Updated On: June 14, 2018)

which GST practitioner enrollment is valid for 18 Months

Video Tutorial by CA Satbir Singh (Voice in Hindi , Slides in English)  explaining GST practitioner enrollment Validity period


Rule 83 of CGST Rules deals with Provisions relating to a goods and services tax practitioner

Rule 83 (1)  CGST Rules says 

(1) An application in FORM GST PCT-01 may be made electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner for enrolment as goods and services tax practitioner by any person who,

(i)is a citizen of India;
(ii)is a person of sound mind;
(iii)is not adjudicated as insolvent;
(iv)has not been convicted by a competent court;

and satisfies any of the following conditions, namely:—

……

(b)that he has enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than five years;

 

Rule 83 (3)  CGST Rules says 

(3) The enrolment made under sub-rule (2) shall be valid until it is cancelled:

Provided that no person enrolled as a goods and services tax practitioner shall be eligible to remain enrolled unless he passes such examination conducted at such periods and by such authority as may be notified by the Commissioner on the recommendations of the Council:

Provided further that no person to whom the provisions of clause (b) of sub-rule (1) apply shall be eligible to remain enrolled unless he passes the said examination within a period of one year from the appointed date [01.07.2017].

As per  Notification No 26/2018 Central Tax Dated 13.06.2018 : CGST (Fifth Amendment) Rules 2018

in rule 83, in sub-rule (3), in the second proviso, for the words “one year”, the words “eighteen months” shall be substituted;

Comment :  No person to whom the provisions of clause (b) of sub-rule (1) apply (has enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than five years)  shall be eligible to remain enrolled unless he passes the said examination within a period of eighteen months from the appointed date. [ i.e from 01.07.2017]

 

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11 thoughts on “GST practitioner enrollment valid for 18 Months

  1. SYED SHAH KHADRI

    READERS, THINK OVER IT, TO REQUEST TO THE FINANCE MINISTRY

    With the Enactment & Implementing of Goods & Services Tax Acts in India, and also the Introduction of the Goods and Services Tax Network [GSTN] under the Ministry of Finance, Government of India, a New Era has commenced in Tax Regimen in India. The Goods and Services Tax Network [GSTN] holds much “DATA” about the stakeholders in the subject. With this advent there is much scope to streamline, support and strengthen the stakeholders in the subject, particularly, the Taxpayers as well as the Registered Goods & Services Tax Practitioners.

    The Bridge-building tasks between the Ministry/GST Department & the Taxpayers, like Registering Taxpayers, Representing on their behalf, and Liaisoning between the Ministry/Department & the Taxpayers, is mainly carried out by the Registered Goods & Services Tax Practitioners only. Therefore, there is an utmost necessity to update the knowledge of the Registered Goods & Services Tax Practitioners with latest updates & developments in the field, like changes, amendments to Acts & Rules, all Notifications, Circulars, Instructions brought in by the Ministry, together with latest Appellate Orders, Tribunal Decisions, Authority for Advance Rulings – AAR’s Decisions, High Courts’/Supreme Court’s Judgments, etc., must be reached to the Registered Goods & Services Tax Practitioners instantly, so as to enable the Registered Goods & Services Tax Practitioners to extend their services to Taxpayers in an appropriately updated manner.

    Therefore, the Ministry of Finance, Government of India must be requested to order the GSTN to circulate or send emails attaching such of the above referred informative things to all the Registered Goods & Services Tax Practitioners instantly, as & when brought in or made effective.

    Further, the GSTN is holding the details about all the Registered Goods & Services Tax Practitioners with it. Unfortunately, such information about the Registered Income Tax Practitioners is not available with the Department of Income Tax under the same Ministry. It would be much better if the Department of Income Tax also creates an independent Income Tax Network [ITN] or introduce a provision in its own Website, to stock up information about the Registered Income Tax Practitioners and to circulate or send emails attaching such of the above referred informative things to all the Registered Income Tax Practitioners.

    SYED SHAH KHADRI,
    B.B.A., LL.B. Student.

    Reply
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