CA Gagan Kedia
GST support provided to clients at this critical moment is undoubtedly most venerated job. It is an indispensable and certainly value addition to the clients. Followed by fear and worries due to lack of knowledge about GST, its implementation seems to be a nightmare haunting everyone especially on MSME business.
A GST practitioner (“or GSTP”) in the current scenario can be a boon to the society for providing all sorts of assistance as required by public at large thereby being authorized to work on their behalf without being burdened with any responsibility of the particulars furnished by him, since the responsibility for correctness of any particulars furnished in the return or other details filed by the GSTP shall continue to rest with the registered person on whose behalf such return and details are furnished.
What shall we see in this article:
PROVISIONS OF THE LAW:
The provisions governing the Goods & Service Tax Practitioner are containing in section 48 of the CGST Act. Corresponding Rules are contained in Rule 24 & Rule 25 of the Return Rules as approved by the GST Council.
WHY IS GSTP REGISTRATION NECESSARY
GST practitioner is a person who has been approved by Government and authorized by the taxpayer to perform any of the following activities on behalf of the assessee:
Further, no person shall be eligible to attend before any authority, as a goods and services tax practitioner, in connection with any proceedings under the Act on behalf of any registered person or un-registered person unless his name has been entered in the list maintained in Form GST PCT-5.
He shall produce before the authority a copy of the authorization given by the taxable person in Form No. GST PCT – 6.
WHAT ARE THE QUALIFICATIONS & DISQUALIFICATIONS FOR BEING A GSTP ?
Any person can become a GST practitioner if he/she satisfies following basic eligibility criteria as well as educational or work experience criteria:
1. Basic Eligibility Criteria:
A person who:-
2. Education or Work Experience Criteria
A person who satisfies any of the following conditions:
1. He Should be a retired officer of the Commercial Tax Department of any State Government or of the Central Board of Excise and Customs, having worked in a post not lower in rank than of a Group-B gazetted officer, for a period not less than two years, OR
2. He has passed 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
3. He has passed a degree examination of any Foreign University recognized by any Indian University as equivalent to the degree examination mentioned above, OR
4. He has passed any other examination notified by the Government for this purpose, OR
5. He has passed any degree examination of an Indian University or of any Foreign University recognized by any Indian University as equivalent of the degree examination, and has also passed any of the following examinations- (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
If any goods and services tax practitioner is found guilty of misconduct in connection with any proceedings under the Act, the authorized officer may, by order, in FORM GST PCT – 3 direct that he shall henceforth be disqualified under section 48, after giving him a notice to show cause in FORM GST PCT – 4 against such disqualification and after giving him a reasonable opportunity of being heard.
Such person can file appeal to the Commissioner against such order for within 30 days.
PROCEDURE & FORMS FOR GSTP
The entire procedural aspect of GST Practitioner is depicted in the below flow charts for a holistic view:
A summary of all the forms, relevant for GST Practitioners are give below:
|Form GST PCT-1||Application for enrollment as a GST practitioner|
|Form GST PCT-2||Certificate of enrollment as a GST practitioner, issued by an authorized officer|
|Form GST PCT-3||Notice seeking additional information on application for enrollment or show cause notice issued to GST practitioner for misconduct.|
|Form GST PCT-4||Order of rejection of application for enrollment or disqualification of a GST practitioner found guilty of misconduct|
|Form GST PCT -5||List of enrolled GST practitioners maintained on the Common portal|
|Form GST PCT-6||Authorization of a GST practitioner by a taxable person on the Common Portal, along with details of tasks assigned.|
|Form GST PCT-7||Withdrawal of authorization of a GST practitioner by a taxable person.|
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