Goods   &  Services Tax  Act has been introduced after various debates and discussions in Parliament to replace the present Value Added Tax Act to reform the Tax structure prevailing all over India on 1st July, 2017.  With  the introduction of this innovative GST, the business community covered and spread  all over the country are required to get themselves migrated from VAT to GST regime and for this purpose already registered dealers under VAT are required to meet certain formalities laid down by the GST regime. No doubt, the business community at the initial stages are facing certain teething troubles with the introduction of this innovative system without affording them reasonable time for switching over to this new GST regime but at the same time the Govt. has prescribed procedure for the present Tax

Practitioners practicing on VAT field to get themselves enrolled as Goods & Services Tax Practitioners/ GST practitioner online.

In context to the above requirement for the  GST Practitioners, it is brought to the notice of the Appropriate Authorities that when Advocate is registered with the Bar Council of India, he is at his own free will entitled to practice in any field of law. But in GST every Advocate who wants to practice GST law required to enroll themselves as Goods & Services Tax Practitioners/ GST practitioner. It clearly construe that  his practice is confined only to that filed & amounts to infringement of his fundamental right to carry on any profession of law guaranteed under Advocates Act read with Constitution of India. This is unethical and against the law of land and needs to be withdrawn.

Check HSN Code list under GST here

Author Bio

Qualification: Student - CA/CS/CMA
Company: Rakesh Bansal & CO. (Advocate)
Location: DELHI, New Delhi, IN
Member Since: 02 Jul 2017 | Total Posts: 1

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  1. AFFAN says:

    If I have an Advocate enrolled with the Bar Council of Delhi and my Practice in Taxation laws in U.p.I have no enrolled in any local Bar Association but My AIBE yet to be cleared so how can I give verification State bar council as well as Bar Council of India


    When an advocate enrolled by Bar Council of India can practice before any judicial Forum. GST Work is covered by Indian Law then every authority bound to allow advocate without any confusions.


    Advocate is the professional practice who recognised by Bar council of India. Now question 1) whether the G.S.T. out of Law. 2) Whether the simple graduate know G.S.T. Law. 3) Whether all the G.S.T. practitioner can practice court of Law. 4) Whether the all the G.S.T. practitioner allowed to conduct in the matter controvercy of Tax Law before the authority.

  4. Raj says:

    When .CAs are restricted to gst filing work without registration and passing the mandatory exams who are pandits of accounts . Advocates has one paper of tax in their syllabus.
    They can very well represent their client in court for any matter.

    Govt is right. If you wants to do filing work pass examination related to get.

  5. P K JAIN says:

    GST PRACTIONER ARE ALSO AUTHORISED TO APPEAR FOR BACK OFFICE OR ANY AUTHORITY AS PRESCRIBED IN GST ACT. As mentioned in above is not correct. Upto the Authority level except Court GST Practioner can represent the matter.

  6. Selvaraj R says:

    Advocate entrolement under GST Regime is unconstitutional one. Advocate need not enrole under GST since Advocate entitle to practice any law inwhich Bar council enrolement is more.

  7. Adv.BSKRAO says:

    You have rightly said, Adv. can represent XYZ before abc by virtue of enrollment with BCI & duly covered under BCI Rule to take action for misconduct in the course of pleading & acting. As others are not covered action for misconduct, other than Advocates are mandatorily required to take registration as GSTP to enable GST council to take action for misconduct in pleading & acting.

  8. Virender Kumar Dhawan says:

    I think the registration is only with regard to section 40 of the Act for the purpose of Registration, filing returns etc. not for representing his client in adjudicating or in appeal proceedings and as such for the purpose of representing a client in adjudication and appeal proceedings, a quasi judicial proceedings are not required to get themselves registered.

  9. G R K RAo says:

    Registration under GST does not infringe the freedom to practice any profession or the Constitutional Right so long as one is authorised to shift from one profession to another as per one’s will and capability. The registration is only a reasonable restriction on the freedom which is very much wanted.

  10. N.V.T.D.Prasad says:

    Reverse Charge Mechanism applies to the
    Services provided or agreed to be provided by an individual advocate or firm of advocates by way of legal services, directly or indirectly,

    Percentage of service tax payable by any person
    other than the service provider – 100%


    Since advocates are enrolled under the Bar Council they can represent their clients in any court or before any quasi judicial authority. I think there is no need for getting registered as a practitioner under the GST Act.

  12. ramlakhan ahirwar says:

    Dear Arora , Kindly give proper list of professional CMA are also there in GST and authorised to conduct audit .

  13. Narendra Arora says:

    Dear Rakesh Ji
    GST practitioners are not equal to Advocate under GST. There are two category of work in GST. Front end and Back end. Front end work is confined to online work on portal GSTN. For which GST practioner, Advocate.CA etc can do work on behalf of registered dealer. For back end work viz reply to noice, attending for personal hearing etc Authorised person which includes Advocate, CA,CS can do and GST practitioners are not authorised for this back end work being professional work.

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December 2020