Scope of Professional Practice Under GST Law in India

Scope of Professional Practice Under GST Law: Eligibility, Functions and Powers of GST Practitioners

The Goods and Services Tax (GST) regime in India has created a structured framework for GST Practitioners (GSTPs), enabling professionals to assist taxpayers in compliance, return filing, and representation before authorities. The scope of professional practice is governed by Section 48 of the Central Goods and Services Tax (CGST) Act, 2017, Rule 83 of the CGST Rules, 2017, and notifications issued by the Central Board of Indirect Taxes and Customs (CBIC). Below is a detailed breakdown of the legal provisions, permitted activities, eligibility, and compliance requirements for GST practitioners.

(1) Legal Framework Governing GST Practitioners

(A) Section 48 of the CGST Act, 2017

Section 48 empowers the Central Government to prescribe the manner of approval, eligibility conditions, duties, obligations, and removal of GST practitioners. Key provisions include:

• (Sub-section 1):
  The enrolment, authorization, and conductof GST practitioners shall be governed by rules prescribed under the Act.
  Explanatory Note: This sub-section delegates rule-making authority to the government to define the operational framework for GSTPs.
• (Sub-section 2):
  A registered personmay authorize an approved GST practitioner to:
  • Furnish details of outward suppliesunder Section 37 (GSTR-1).
  • File monthly returnsunder Section 39 (GSTR-3B).
  • File annual returnsunder Section 44 (GSTR-9/GSTR-9C).
  • File final returnsunder Section 45 (GSTR-10).
  • Perform other prescribed functions(as detailed in Rule 83).
    Explanatory Note: The registered person remains solely responsible for the accuracy of returns/details filed by the GSTP.
• (Sub-section 3):
  The registered personmust authenticate all returns/details filed by the GSTP.
  Explanatory Note: This ensures accountability, as the GSTP acts as an agent of the taxpayer, not an independent filer.

(B) Rule 83 of the CGST Rules, 2017

Rule 83 prescribes the procedural and eligibility requirements for GST practitioners, including:

(i) Eligibility Criteria for Enrolment as GSTP

A person is eligible to enrol as a GST practitioner if they satisfy any of the following conditions:

(a) A retired officer of the Commercial Tax Department of any State Government or the CBIC, who has worked in a post not lower than Group-B gazetted officer for at least two years.

(b) A tax return preparer under the existing law (pre-GST regime) for at least five years.

(c) A graduate or postgraduate in Commerce, Law, Banking (including Higher Auditing), Business Administration, or Business Management from a recognized Indian university.

(d) A Chartered Accountant (CA) under the Chartered Accountants Act, 1949.

(e) A Cost Accountant (CMA) under the Cost and Works Accountants Act, 1959.

(f) A Company Secretary (CS) under the Company Secretaries Act, 1980.

(g) A Advocate enrolled under the Advocates Act, 1961, entitled to practice in any court in India.

(ii) Application for Enrolment (FORM GST PCT-01)

• An eligible person must apply electronicallyin FORM GST PCT-01 on the GST Common Portal.
• The application must be verifiedthrough Aadhaar authentication or Digital Signature Certificate (DSC).
• The enrolment certificate (FORM GST PCT-02)is issued electronically upon approval.

(iii) Validity of Enrolment

• The enrolment is valid until surrendered or cancelled.
• A GSTP enrolled in one State/UTis deemed enrolled in all States/UTs for the purposes of Rule 83(8).

(iv) Activities Permitted for GST Practitioners

A registered person may authorize a GSTP to undertake the following functions (as per Rule 83(8)):