Practitioners in GST
As per Section 48 of the CGST Act provides for the authorization of an eligible person to act as approved GST practitioner. A registered person may authorise an approved GST practitioner to furnish information, on his behalf, to the government.
Person Who are eligible as a GST Practitioner :
- As per Rule 24 following persons are enrolled as GST Practitioner.
- Any person who
- is a citizen of India
- is a person of sound mind
- is not adjudged as insolvent
- has not been convicted by a competent court for an offence with imprisonment not less than two years
In addition, the person should also satisfy any of the following conditions:
- Is a retired officer of the Commercial Tax Department of any State Government or of the CBEC and has worked in a post not lower in rank than that of a Group-B gazetted officer for minimum period of two years or
- Has been enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than five years
- 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
- a degree examination of any Foreign University recognized by any Indian University as equivalent to the degree examination mentioned in sub clause (i) or
- any other examination notified by the Government, on the recommendation of the Council, for this purpose or
- any degree examination of an Indian University or of any Foreign University recognized by any Indian University as equivalent of the degree examination or (v) has passed any of the following examinations, namely :
GST PCT-1 – Application for GST Practitioner.
GST PCT-2 – Certificate for GST Practitioner.
GST PCT-4 – Reason for Application rejected.
The enrolment once done remains valid till it is cancelled.
A GST practitioner can undertake following activities
- File an application for amendment or cancellation of registration.
- Furnish details of outward and inward supplies
- Make deposit for credit into the electronic cash ledger
- Furnish monthly, quarterly, annual or final return
- File a claim for refund and