11th May 2017
In the current indirect tax regime, there are bookkeeping and tax experts who are approved to record returns on behalf of taxable people. As of now, this part is performed by Chartered Accountants (CAs), Sales Tax Practitioners (STPs) and advocates. The Draft Model GST Law seeks to formalize this relationship between a taxpayer and the return preparer and make the three-path relationship between a tax payer, a GST practitioner and GSTN transparent.
Like that of income tax act and indirect duties acts, the CGST Act, 2017 accommodates the approval of a qualified individual to go about as GST practitioner. Rule 24 of Returns (revised) Rules gives the provisions related to goods and services tax practitioner. Eligibility Rule 24 (1) gives the qualification conditions for a GST expert.
To comprehend who a GST specialist is: A GST practitioner is a man endorsed by the Central or State Government to play out any or the majority of the following functions, on behalf of a taxable individual:
That he is a resigned officer of the commercial tax department of any State Government or of the central board of excise and customs, department of revenue, Legislature of India, who, amid his service under the government, had worked in a post not lower in rank than that of a Group – B gazette officer for a time of at the very least two years; or he has passed-
The following is the procedure for enrolment as a GST practitioner:
Form GST PCT- 4: In the event that any GST practitioner is discovered blameworthy/guilty of unfortunate behavior regarding any procedures under the act, the approved officer may, by order, in form GST PCT direct that he might from now on be precluded under Section 48 of the act. Form GST PCT- 3: Such request might be passed only subsequent to giving him the notice to show cause in form GST PCT against such preclusion and after giving him a reasonable opportunity of being heard. Against the said order any individual may file an appeal to the Commissioner against such order. Such appeal should be filed within 30 days from the date of the order.
An assessable individual can approve a GST practitioner to file GST returns. Once approved, the GST specialist prepares and furnishes the Statement, which must be affirmed by the taxable individual.
the list of the enrolled GST practitioner will be available on the common GST portal in Form GST PCT-5
A taxable person can authorize a GST practitioner from the list using Form GST PCT-6 to prepare any or all of the prescribed statements
Once authorized, the GST practitioner should make the required statement and affix his digital signature on the statement prepared by him or electronically verify the same using his credentials
once a statement is furnished by a GST practitioner, a confirmation will be sought from a taxable person via email or SMS.
A taxable person must ensure that the statement being submitted is true and correct. The responsibility of correctness of any particulars in the statement filed by a GST practitioners will continue to rest with a taxable person. Once verified, the taxable person must confirm the statement.
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