financial services · GST

The Responsibility and Enrollment of a GST Practitioner in India

Goods and Services Tax, popularly known as GST has always been the talk of the town. GST was successfully implemented on 01st of July 2017. GST was launched to overhaul the entire Indirect Tax Regime of the country and to make it easy to do business in India. Individuals registered under GST are required to comply with the various GST Compliances.

Section 22 of the Central Goods & Services Tax (CGST) Act, 2017 states that the list of individuals who are liable to get themselves registered under the GST regime and Section 24 of the CGST Act, 2017. Individuals can also voluntarily get themselves registered under GST Laws.

To make compliances easier for businesses, the government has introduced various initiatives such as GST Practitioners and GST Facilitation Centres. Section 48 of the CGST Act, 2017 provides the authorization of an eligible person to act as an approved GST Practitioner.

Role of GST Practitioner

To smoothly follow through the various compliances under GST Regime, a Goods & Services Practitioner has been assigned to undertake any or all the following activities on behalf of a registered person;

  • Furnish details of outward and inward supplies.
  • Furnish monthly, quarterly, annual or final return.
  • Deposit any credit into the electronic cash ledger.
  • File a claim for refund.
  • File application for cancellation or amendment of registration.

A confirmation from the registered person is required to be sought when the GST Practitioner submits the application related to a claim for refund or an application for amendment or cancellation of registration. A GST practitioner can also appear as an authorized representative on behalf of the registered taxpayer before an Appellate Authority or Appellate Tribunal or any officer of the department.

In form GST PCT-5, the registered person must give the consent and authority to a GST practitioner by listing the activities which can be accessed by the practitioner.

Who can become a GST Practitioners?

Rule 24 and 25 of the Return Rules have prescribed the manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, the manner of removal and other conditions relevant to their functioning.

The eligibility criteria to become a GST practitioner are as follows;

  • He/she must be a citizen of India.
  • Possess a sound mind.
  • An individual who is not adjudged as insolvent.
  • Has not been convicted by a competent court for an offense with imprisonment for more than 2 years.

Qualification Requirement to be a GST Practitioner

  • A graduate or postgraduate degree or its equivalent examination with a degree in Commerce, Law, Banking including Higher Auditing, Business Administration or Business Management from any Indian University approved by the law.
  • A Foreign University degree equivalent to the degree examination mentioned above from an institution which is recognized by an Indian University.
  • Clearance through any examination as notified by the government, on the recommendation of the Council.
  • A degree from an Indian University or any Foreign University recognized by any Indian University as the equivalent of the degree examination.
  • Passing in the following degree;
  • Finals of the Institute of Chartered Accountants of India.
  • Finals of the Institute of Cost Accountants of India.
  • Finals of the Institute of Company Secretaries of India.

Any person who is eligible to become an approved GST Practitioner as per the above-mentioned criteria may submit an application in the form GST PCT – 01 through the GST Common Portal or the GST Facilitation Centre notified by the GST Practitioner Enrollment. This application will be scrutinized and GST Practitioner Certificate shall be granted in the form GST PCT – 02.

If such application is being rejected, then proper reasons shall have to be mentioned in GST PCT – 04. Such enrollment as an approved GST Practitioner shall remain valid unless canceled. Anyone holding a GST Practitioner License would be required to the pass examinations held by the notified authority of the Commissioner on the recommendations of the Council.

Further, persons who have enrolled themselves as GST Practitioner by the virtue of them being already enrolled as Sales Tax Practitioner or Tax Return Preparer under the existing law shall be eligible to be enrolled as GST Practitioner for a period of one year from the date of appointed unless they pass the said examination within one year.

 A registered person can withdraw his GST Practitioner’s authorization anytime, through the GST Common Portal if the services provided by the latter are unsatisfactory. In case, any approved GST Practitioner is found guilty of misconduct then after giving a reasonable opportunity of being heard, if found guilty, can be disqualified from practicing as a GST Practitioner by the GST Officer.

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