1 Goods and Service Tax Practitioners
- A GST Practitioner who has obtained the authorisation in Form GST PCT-5, can undertake any or all of the following activities on behalf of the registered person:
- Furnishing the details of outward and inward supplies;
- Furnishing Monthly, Quarterly, Annual and Final Return;
- Making deposit for credit into the electronic credit ledger;
- Filing a claim of refund;
- Filing an application for amendment or cancellation of registration:- Where the application of Refund or amendment or cancellation of registration has been submitted by GST Practitioner confirmation will be sought by registered person. And the application will be made available to registered person. ONLY after receiving consent from registered person, such application will be proceed further.
- Where a statement is required to be furnished by registered person has been furnished by GST Practitioner, confirmation will be sought by registered person and it will be made available to him to verify the correctness of such details.
- Where registered person fails to respond to the request of confirmation on last day, it will be deemed that he has confirmed the statement furnished by GST Practitioner.
- The GST Practitioner shall-
- Prepare the statement with due diligence
- Affix his digital signature on the statements prepared by him or electronically verify using his credentials.
2 Persons eligible to become GST Practitioner and conditions to be fulfilled by those Eligible Persons
(i) GST PCT-1:
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Type of Persons Eligible to enrol as GST Practitioners |
Conditions to be fulfilled by persons who are eligible |
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1) |
A citizen of India |
1) |
A retired officer of commercial Tax Department of any State Government |
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2) |
A person of sound mind |
2) |
A retired officer of CBEC |
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3) |
Not adjudicated as insolvent |
3) |
A retired officer of department of Revenue |
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4) |
Has not been convicted by court |
4) |
A retired officer of Central Government who had worked in a post not lower than the rank of Group B Gazetted officer for at least 2 years |
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5) |
Has enrolled as Sales Tax Practitioner or Tax Return Preparer (TRP) under existing law at least for 5 years. |
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6) |
If he is passed a graduate or post graduate degree of following from any Indian University established by any law time being in force:- |
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a) |
Commerce |
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b) |
Law |
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c) |
Banking as well as higher Auditing |
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d) |
Business Administration |
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e) |
Business Management |
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7) |
A degree of any foreign university recognised by Indian University as equivalent to the degrees mentioned above |
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8) |
Any other examinations notified by Government |
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9) |
Chartered Accountant |
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10) |
Cost Accountant |
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11) |
Company Secretary |
(ii) A Person will be eligible to attend any proceedings under GST Act on behalf of registered as well as unregistered persons ONLY when he has been enrolled under GST PCT 1.
3. GST PCT 2
- After making inquiry, the officer either enrols the applicant as Goods and Services Tax Practitioner and issue a certificate in
Form GST PCT 2 or may reject the application.
- This enrolment is valid unless it is cancelled.
- Enrolled person has to pass such examination as notified by the Commissioner on the recommendation of the Council. However, enrolled person is enrolled as Sales Tax Practitioner or Tax Return Preparer under the existing law for a period not less than 2 years shall be eligible to be enrolled unless he passes such examination within a period of 1 year from the appointed date.
4 GST PCT 3 : If any GST Practitioner is guilty of misconduct in connection with any proceedings under the Act, the officer may furnish him the show cause notice in Form GST PCT 3 for such misconduct.
5 GST PCT 4
- Officer after giving reasonable opportunity of being heard will issue order in Form GST PCT 4 that henceforth he shall be disqualified to function as GST Practitioner.
- Such Practitioner against the whom order is issued may make the appeal to Commissioner within 30 days.
6 GST PCT 5 : Any registered person at his option, may authorise GST Practitioner or may withdraw authorisation in Form GST PCT 5.
7 The responsibility of correctness of any particulars furnished in returns or other details filed by the GST Practitioner shall rest with registered person on whose behalf such return and details are furnished.
