Commerce Graduates Now as GST Tax Practitioner

Commerce Graduates Now as GST Tax Practitioner

Rule 83 of the CGST Rules 2017 provides that any person who, (i) is a citizen of India; (ii) is a person of sound mind; (iii) is not adjudicated or insolvent; (iv) not been declared convicted by a competent court and satisfies become GST Tax Practitioner if fulfill any of the following conditions, namely:-

that he is a retired officer of the Commercial Tax Department …..

that he has enrolled as a sales tax practitioner or tax return preparer under the existing law ……….

he has passed,

a graduate degree or postgraduate degree or its equivalent examination having a degree in any subject like 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

has 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.

It is pertinent to note that the above said Rule 83 of the CGST rules 2017 allows a person who has passed 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 to file an application in FORM GST PCT-01 for enrolment as goods and services tax practitioner.

On receipt of the application in the Form GST PCT-01, the GST officer shall, after making such enquiry as he considers necessary, enrol the applicant as a goods and services tax practitioner and issue a certificate to that effect in FORM GST PCT-02 or reject his application where it is found that the applicant is not qualified to be enrolled as a goods and services tax practitioner. Such enrolment shall be valid until it is cancelled.

Rule further states 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.

A goods and services tax practitioner enrolled in any other State or Union territory shall be treated as enrolled in the State or Union territory for the purposes (as stated below) specified in sub-rule (8) of the Rule 83 of the CGST Rules 2017.

A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person:

furnish the details of outward and inward supplies;

furnish monthly, quarterly, annual or final return;

make deposit for credit into the electronic cash ledger;

file a claim for refund; and

file an application for amendment or cancellation of registration:

Any registered person opting to furnish his return through a goods and services tax practitioner shall-

give his consent in FORM GST PCT-05 to any goods and services tax practitioner to prepare and furnish his return; and

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.

The goods and services tax practitioner shall-

prepare the statements with due diligence; and

affix his digital signature on the statements prepared by him or electronically verify using his credentials.

A goods and service tax practitioner shall be eligible to attend before any authority in connection with any proceedings under the Act on behalf of any registered person (for unregistered also). He shall produce before such authority a copy of the authorisation given by such person in FORM GST PCT-05.

If any goods and services tax practitioner is found guilty of misconduct in connection with any proceedings under the Act, the authorised officer may, after giving him a notice to show cause in FORM GST PCT-03 for such misconduct and after giving him a reasonable opportunity of being heard, by order in FORM GST PCT -04 direct that he shall henceforth be disqualified under section 48 to function as a goods and services tax practitioner.

Further, as per Section 48 (1) of the CGST Act 2017, the 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.

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