Section 48 of the CGST Act provides for the authorisation of an
eligible person to act as approved GST practitioner. A registered person may
authorise an approved GST practitioner to furnish information, on his behalf,
to the government. The manner of approval of goods and services tax
practitioners, their eligibility conditions, duties and obligations, manner of
removal and other conditions relevant for their functioning have been
prescribed in the Rule 24 and 25 of the Return Rules. Standardised formats from
GST PCT-1 to GST PCT-5 have been prescribed for making application for
enrolment as GST practitioner, certificate of enrolment, show cause notice for
disqualification, order of rejection of application of enrolment, list of
approved GST practitioners, authorisation letter and withdrawal of
authorisation. A goods and services tax practitioner enrolled in any State or
Union Territory shall be treated as enrolled in the other States/Union
territories.
Eligibility Criteria for
becoming GST practitioner
Rule 24
of the Return rules, provides the eligibility conditions to get enrolled as GST
Practitioner. Any person who
(i)
is a
citizen of India
(ii) is a person of
sound mind
(iii)
is not
adjudged as insolvent
(iv)
has not been convicted by a competent court for an
offence with imprisonment not less than two years.
In addition, the person should also satisfy any of the
following conditions:
(a)
Is a
retired officer of the Commercial Tax
Department of any State Government or of the CBEC and
has worked in a post not lower in rank than that of a Group-B gazetted officer
for minimum period of two years or
(b)
Has been enrolled as a sales tax practitioner or tax
return preparer under the existing law for a period of not less than five years
(c)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 sub clause (i)
or
(iii)
any other examination notified by the
Government, on the recommendation of the Council, 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 or
(v)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
A
person desirous of becoming GST Practitioner has to submit an application in
the form GST PCT-1. The application shall be scrutinised and GST practitioner
certificate shall be granted in the form GST PCT-2. In case, the application is
rejected, proper reasons shall have to be mentioned in the form GST PCT-4. The
enrolment once done remains valid till it is cancelled. But 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.
Any person who has been enrolled as goods and services tax practitioner by
virtue of him being enrolled as a sales tax practitioner or tax return preparer
under the existing law shall remain enrolled only for a period of one year from
the appointed date unless he passes the said examination within the said period
of one year.
Activities by GST
practitioner
A goods and services
tax practitioner can undertake any or all of the following activities on behalf
of a registered person:
(a)
furnish details of
outward and inward supplies
(b)
furnish monthly,
quarterly, annual or final return
(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.
But it has been
provided that a confirmation from a registered person shall be sought where an
application relating to a claim for refund or an application for amendment or
cancellation of registration has been submitted by the goods and services tax
practitioner. In addition, a GST practitioner shall also be allowed to appear
as authorised representative before any officer of department, Appellate
Authority or Appellate
Tribunal, on behalf
of such a registered person who has authorised him to be his GST practitioner.
Conditions for GST Practitioner
Any registered
person may give consent and authorise a GST practitioner in the form GST PCT-5
by listing the authorised activities in which he intends to authorise the GST
practitioner. The registered person authorising a GST Practitioner shall have
to authorise in the standard form Part A of form GST PCT-5 and the GST
practitioner will have to accept the authorisation in Part B of the form GST
PCT-5. The GST practitioner shall be allowed to undertake only such tasks as
indicated in the authorisation form GST PCT-5. The registered person may, at
any time, withdraw such authorisation in the prescribed form GST PCT-5.
Responsibility for
correctness of particulars: The responsibility for correctness of any
particulars furnished in the return or other details filed by the
GST practitioners
shall continue to rest with the registered person on whose behalf such return
and details are furnished.
Any statement
furnished by the GST practitioner shall be made available to the registered
person on the GST Common Portal. For every statement furnished by the GST
practitioner, a confirmation shall be sought from the registered person over
email or SMS.
The registered
person before confirming, should ensure that the facts mentioned in the return
are true and correct before signature. However, failure to respond to request
for confirmation shall be treated as deemed confirmation.
The GST practitioner shall
prepare all statements with due diligence and affix his digital signature on
the statements prepared by him or electronically verify using his credentials.
If the GST practitioner is found guilty of misconduct, his enrolment will be
liable to be cancelled. A show cause notice would be issued to him in the form
GST PCT-3.
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