Who Prepares The Tax Return Under GST?

By Registrationwala

24th April 2017


Talking about the prevailing tax structure, accounting and tax professionals are authorized to file returns on behalf of people liable to tax. These authorized people include Chartered Accountants (CAs), Sales Tax Practitioners (STPs) and Advocates.

Whereas the GST draft prowls to formalize the ongoing association between the tax payer and the person preparing the tax return. The model seeks to make the three- way affiliation between the tax payers, the return preparer and the GSTN (Goods and Service Tax Network) translucent.

One needs to understand who a Tax Return Preparer is under the GSR regime. What all he is accustomed to do and who is eligible to become one of them.

A person preparing tax return customarily called a Tax Return Preparer is a person approved by the Central or the State Government.

The appointed person willperform all or either of the below enumerated activities, on a behalf of a taxable person:

  •  Filing an application for fresh registration.
  •  Filling an application for amendment or cancellation of registration.
  •  Furnishing details of internal and external supply
  •  GST returns to be furnished monthly, quarterly, annual or final
  •   Filing a claim for refund.
  •  Making payments for credit into the electronic cash ledger which includes tax payments, interest, penalty, fees and other accounts.
  • Representing the taxable person in any proceeding under the Act, apart from inspection, search, seizure and arrest
  •  To file an appeal to the First Appellate Tribunal
  • Filing an appeal to the Appellate Tribunal (which can be done only through a CA/CS/ICWA/Advocate.

The next question which comes in line is who can become a Tax Return Preparer?

Any person who surpasses the below outlined conditions is eligible to become a Tax Return Preparer.

  •   Should be an Indian citizen
  •   Should be a sane person i.e. should have a sound mind.
  •   Has not been affirmed as insolvent.
  • Has not been convicted for an offence, the punishment of which is/has been imprisonment for two or more years.
  •   Meets the required education or work experience criteria, expressed below:

Now, to enroll as a Tax Return Preparer one needs to follow a certain procedure.

There are certain forms pertaining to the same.

Filing of Returns by a Tax Return Preparer

A Tax Return Preparer is authorized by a taxable person to file GST Returns. Once authorized, he/she prepares and furnishes the Statement, which is then confirmed by the taxable person.

The process in which this procedure is followed has been mapped below:

  •  The list of enrolled Tax Return Preparer can be availed from the GST Portal, in the form of -Form GST TRP-5
  •   A taxable person can authorize the Tax return Preparer to prepare any or all of the prescribed statement using FORM GST TRP-6
  •   The Tax Return Preparer should prepare all the necessary documents, once authorized which should be affixed by his digital signature on the statement prepared by him or should be verified electronically using the same credentials.
  •   A confirmation would be sought from the taxable person via e-mail or SMS on the statement being furnished by the Tax Return Preparer
  •  The statement furnished by the Tax Return Preparer would be also available to the Taxable person on the GST Portal.
  •  It should be ensured by the Taxable person that the statement submitted is true and correct.
  •  The Taxable person hold the responsibly for the correctness of the statement submitted by the Tax Return Preparer is accountable and held liable for the same. The statement must be confirmed by the taxable person once verified. If the taxable person fails to respond to the request for the confirmation of the statement till the due date for the submission of the statement, it shall be deemed to be confirmed by him.

At any time, a taxable person can withdraw the authorization given to a Tax Return Preparer using Form GST TRP -7.



Who Prepares The Tax Return Under GST?