THE INSTITUTE OF Company Secretaries of India

IN PURSUIT OF PROFESSIONAL EXCELLENCE

Statutory body under an Act of Parliament

404:4: 2015: GST  December 3, 2015

Shri Satish Chandra

Member Secretary

Empowered Committee of State Finance Ministers

Delhi Secretariat

Room No:- 603, ‘B’ – Wing

I.P. Estate

New Delhi – 110002

Dear Sir,

Sub: Request for recognition of Company Secretaries under proposed Goods and Services Tax Law

1. This has reference to the Reports of the Joint Committee on Business Processes for GST on Refund Process, Registration and GST Payment Process placed at the link http://dor.gov.in/scgst for stakeholders’ consultation.

2. We wish to bring to your kind notice that the Reports recognizes/authorises, Chartered Accountants for the following certifications/role:

A. Issue of Certificate certifying the fact of non-passing of the GST burden (Report for GST on refund process).

B. Act as Authorised Representative in the matter of registration under Goods and Service Tax Act (Report on GST Registration).

C. Act as Authorised Representative acting as an agent for the taxpayer (Report on GST Payment Process).

3. Our Concern

Company Secretaries are well equipped and competent to carry out these certifications and should also be authorised to certify and act as authorised representatives, at par with other professionals.

4. Submission

We wish to stibMit that Company Secretaries are playing a pivotal role in corporate management as well as in practice. Various state governments have recognized the important role being played by the Practising Company Secretaries and authorised them to do VAT Audit and to appear before the appellate authority as the Authorised representative. Securities Exchange Board of India has recognized company secretaries as auditor/Internal auditor and the Companies Act, 2013 also recognises the Company Secretaries for carrying out the Secretarial Audit of prescribed class of companies. A list of recognitions under State VAT Act is enclosed as Annexure A.

Company Secretary is a competent professional and is provided exhaustive exposure by the Institute through compulsory coaching, examination, rigorous training and continuing professional development programmes, and is governed by the Code of Conduct contained in the Company Secretaries Act, 1980. A brief note on the relevant curriculum and training is enclosed at Annexure B.

We take this opportunity to apprise you that the Institute has planned dedicated workshops for its members in Goods and Service Tax law and also a certificate course on GST, to strengthen their capacities in this area.

In view of the vast experience gained by our members in tax laws both Direct and Indirect taxes and to provide wider and cost effective scope for selection of professionals, we submit that Company Secretaries be also authorised to act as authorised representative in following areas under GST:

A. Issue Certificate certifying the fact of non-passing of the GST burden (Report for GST on refund process).

B. Act as Authorised Representative in the matter of registration under Goods and Service Tax Act (Report on GST Registration).

C. Act as an Authorised Representative for acting as an agent for the taxpayer (Report on GST Payment Process).

We shall be pleased to provide any other information or clarification you may desire in this regard.

Thanking You. Yours faithfully,

(CS Atul H. Mehta)

President

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