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 This is unethical and against the law of land and needs to be withdrawn.
Do you think CBDT should extend Tax Audit Report and relevant ITR Due Date? Please Comment, Vote, Retweet and Like.— Tax Guru (@taxguru_in) September 18, 2018