The all new biggest tax reform in India which is going to roll out from July 1, 2017 i.e. Goods and Service Tax, emerged with another concept of Goods and Service Tax Practitioner.

The essence of this write- up to decipher all the provisions related to Goods and Service Tax Practitioner.

Introduction

Rule 24 & 25 of Goods and Service Tax deals with Goods and Service Tax Practitioner, lays down the eligibility criteria, conditions, duties, obligations, manner of removal and other relevant conditions.

Procedure to get registered as Goods and Service Tax Practitioner (Rule 24 & 25)

1. Filling of application in FORM GST PCT- 01

An application in FORM GST PCT-01 may be made electronically through the Common Portal either directly or through a Facilitation Centre notified by the Commissioner for enrolment as goods and services tax practitioner.

1.1 Person authorised to act as goods and services tax practitioner.

Following are the persons who can act and file as goods and services tax practitioner. A person who:

(i) is a citizen of India;

(ii) is a person of sound mind;

(iii) is not adjudicated as insolvent;

(iv) has not been convicted by a competent court,-

1.2 Conditions need to be satisfied

Following are the conditions to be satisfied before applying as goods and services tax practitioner.

(i) Retired Officer

he is a retired officer of the Commercial Tax Department of any State Government or of the Central Board of Excise and Customs, Department of Revenue, Government of India, who, during his service under the Government, had worked in a post not lower in rank than that of a Group-B gazetted officer for a period of not less than two years; or

(ii) Enrolled as a sales tax practitioner or tax return preparer

he 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;

(iii) Academic qualification   

he must have 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; or
  • 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
  • has passed any of the following examinations, namely

(a) final examination of the Institute of Chartered Accountants of India; or

(b) final examination of the Institute of Cost Accountants of India; or

(c) final examination of the Institute of Company Secretaries of India

2. Issuance of certificate of enrollment in FORM GST PCT- 02

On receipt of the application referred above, the officer authorised in this behalf shall, after making such enquiry as he considers necessary, either enrol the applicant as a goods and services tax practitioner and issue a certificate to that effect in FORM GST PCT-02 or reject his application where it is found that the applicant is not qualified to be enrolled as a goods and services tax practitioner.

The certificate of enrollment issued in FORM GST PCT-02, shall be valid until it is cancelled.

3. Goods and services tax practitioner required to pass examination

A person enrolled as a goods and services tax practitioner shall not be eligible to remain enrolled unless he passes such examination conducted at such periods and by such authority as may be notified by the Commissioner on the recommendations of the Council.

4. Issuance of show cause notice in FORM GST PCT- 03 & order of disqualification in FORM GST PCT- 04

If any goods and services tax practitioner is found guilty of misconduct in connection with any proceedings under the Act, the authorised officer may, after giving him a notice to show cause in FORM GST PCT-03 for such misconduct and after giving him a reasonable opportunity of being heard, by order in FORM GST PCT -04 direct that he shall henceforth be disqualified under section 48 to function as a goods and services tax practitioner.

5. Appeal to the Commissioner

Any person against whom an order in FORM GST PCT- 04 is made may, within thirty days from the date of issue of such order, appeal to the Commissioner against such order.

6. Authorisation and withdrawal of such authorization

Any registered person may, at his option, authorise a goods and services tax practitioner on the Common Portal in FORM GST PCT-05 or, at any time, withdraw such authorisation in FORM GST PCT-05 and the goods and services tax practitioner so authorised shall be allowed to undertake such tasks as indicated in the said authorization during the period of authorisation.

7. Statement required to be furnished by a registered person

Where a statement required to be furnished by a registered person has been furnished by the goods and services tax practitioner authorised by him, a confirmation shall be sought from the registered person over email or SMS and the statement furnished by the goods and services tax practitioner shall be made available to the registered person on the Common Portal.

If the registered person fails to respond to the request for confirmation till the last date of furnishing of such statement, it shall be deemed that he has confirmed the statement furnished by the goods and services tax practitioner.

8. Activities can be undertaken by goods and services tax practitioner

A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorised by him to:

  • furnish the details of outward and inward supplies;
  • furnish monthly, quarterly, annual or final return;
  • make deposit for credit into the electronic cash ledger;
  • file a claim for refund; and
  • file an application for amendment or cancellation of registration.

If any application relating to a claim for refund or an application for amendment or cancellation of registration has been submitted by the goods and services tax practitioner authorised by the registered person, a confirmation shall be sought from the registered person and the application submitted by the said practitioner shall be made available to the registered person on the Common Portal and such application shall not be proceeded with further until the registered person gives his consent to the same.

9. Obligations of a Registered Person

Any registered person opting to furnish his return through a goods and services tax practitioner shall:

  • give his consent in FORM GST PCT-05 to any goods and services tax practitioner to prepare and furnish his return; and
  • before confirming submission of any statement prepared by the goods and services tax practitioner, ensure that the facts mentioned in the return are true and correct.

10. Obligations of a goods and services tax practitioner

  • prepare the statements with due diligence; and
  • affix his digital signature on the statements prepared by him or electronically verify using his credentials.
A goods and services tax practitioner enrolled in any other State or Union Territory shall be treated as enrolled in the State/Union territory for the specified purposes.

     Other important key points to be considered (Conditions for purposes of appearance)

  • A person shall not be eligible to attend before any authority as a goods and services tax practitioner in connection with any proceedings under the Act on behalf of any registered or unregistered person unless he has been enrolled under rule 24.
  • A goods and services tax practitioner attending on behalf of a registered or an unregistered person in any proceedings under the Act before any authority shall produce before such authority, if required, a copy of the authorisation given by such person in FORM GST PCT-05.
The responsibility for correctness of any particulars furnished in the return or other details filed by the goods and services tax practitioners shall continue to rest with the registered person on whose behalf such return and details are furnished.

Forms associated with goods and services tax practitioner

GST PCT – 1 Application for Enrolment as Goods and Service Tax Practitioner
GST PCT-02 Enrolment Certificate for Goods and Service Tax Practitioner
GST PCT-03 Show Cause Notice for disqualification
GST PCT-04 Order of Rejection of Application for enrolment as GST Practitioner/ Or Disqualification to function as GST Practitioner
GST PCT-05 Authorization/withdrawal of authorization of Goods and Service Tax Practitioner.

Hope this information will help you in your Professional endeavors. For further assistance/query, feel free to write to us.

Author: C S Ekta Maheshwari is the Author of this article and is Company Secretary by profession. The Author can be reached at csektamaheshwari14@gmail.com

Disclaimer: The entire contents of this article is solely for information purpose and have been prepared on the basis of relevant provisions and as per the information existing at the time of the preparation.. It doesn’t constitute professional advice or a formal recommendation. The author has undertook utmost care to disseminate the true and correct view and doesn’t accept liability for any errors or omissions. You are kindly requested to verify & confirm the updates from the genuine sources before acting on any of the information’s provided herein above.

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24 responses to “All about Goods and Service Tax Practitioner (GSTP) Under GST”

  1. Anurag Kulkarni says:

    Is it mandatory for the assessee to have or select GSTP on his behalf?

  2. Sreedhara Parthasarthy says:

    This is Sreedhara Parthasarathy being a senior Tax Practitioner (STP/ITP) hail from Karnataka, in my personal opinion It is suggested with all our STP”s standing in practice for 5 years to just enroll and not hurry to fully migrate in existing release of GST Practitioner by loosing the benefit of experience and LEGACY of STP. Since STP Category not yet included in the portal and hence it is not as per the provisions of Rule 24 (1)C. Hence I request you all to wait for the corrections are made in the respective module and then we will migrate. Thank you.

  3. SAMADHAN KASHINATH GAWARE says:

    SAMADHAN
    I REGISRERED STP IN MAHARASHTRA VAT ACT THAT IS CONTINUE IN GST OR CAN TAKE A NEW REGISTRATION IN GST PRACTIONER RULE 24 OF THE GST ACT QULIFICATION WHICH IS GIVEN BUT I AM GRADUTE IN ARTS BUT I HAVE PASSED DIPLOMA IN TAXTION LAW GIVE IFORMATION TO REGISTRATION OF GST PRACTIONER PLEASE

    Reply

  4. SANGAMESH says:

    SIR, I AM STP IN VAT ACT. THAT IS CONTINUE OR APPLY FOR NEW STP IN GST.

    PL.CLARIFY THE SAME

    • d k more says:

      plz clarify me that, if I am register as a STP in VAT in Maharashtra having qualification of art with DTL.
      Now can I apply GSTP and my STP registration is less than five year?

  5. nitin goyal says:

    can B.Com passed person apply for GST practitioner and where we apply for gst practitioner

  6. SANJAY GUPTA says:

    can retired officers having science graduation be work as GST practitioner??

  7. SANJAY GUPTA says:

    can retired officer with science graduation can work as GST practitioner?????

  8. Jagirdar Jayapraksh says:

    Very good information ….Thanks Sir

  9. pushparaj says:

    please send all details of GST Act enabling a goods and services tax practitioner in tamil nadu

  10. Aditya Raj says:

    Where the filled form PCT-01 will be deposited ?

  11. Mahesh says:

    Hi,Can you please give more info as to which website shall the application for enrollment be filed??

  12. Pravin Tekale says:

    Very informative.. Thanks Sir

  13. RAJU p.c. says:

    Very good information for benefit of young upcoming professional
    RAJU P.C.
    WHATS APP MOBILE NO 9320153351

  14. Kaasirajan says:

    sir,
    1)cotton & cotton yarn 5% GST, Then Direct Export,
    Merchant Export of cotton will attract GST 5% GST?
    2)Imports from other country cotton 5% GST?

  15. Anya says:

    If you are CA and not having any bachelor degree , even though can you be a GST practitioner? on the cbec website , the condition shows “AND” and not “OR”. Please reply Give the address of common GST Portal on which PCT-1 can be filed..

  16. P K Mukherjee says:

    Is it with reference to Sec.116(2)(e) ONLY or for appearance by ALL authorised representatives within the meaning of Section 116 of the CGST Act?

  17. Suresh Jain says:

    very well written and explained

  18. RAGHURAM B says:

    very informative and urgent requirement for practitioner

  19. sunny says:

    Thanks for the infomation

    • SANGAMESH says:

      I REGISTERED STP IN KARNATAKA VAT ACT, THAT IS CONTINUE IN GST OR CAN TAKE NEW REGISTRATION. PL.PROVIDE INFORMATION.

      • SAMADHAN KASHINATH GAWARE says:

        SAMADHAN
        I REGISRERED STP IN MAHARASHTRA VAT ACT THAT IS CONTINUE IN GST OR CAN TAKE A NEW REGISTRATION IN GST PRACTIONER RULE 24 OF THE GST ACT QULIFICATION WHICH IS GIVEN BUT I AM GRADUTE IN ARTS BUT I HAVE PASSED DIPLOMA IN TAXTION LAW GIVE IFORMATION TO REGISTRATION OF GST PRACTIONER PLEASE

        • SAMADHAN KASHINATH GAWARE says:

          SAMADHAN
          I REGISRERED STP IN MAHARASHTRA VAT ACT THAT IS CONTINUE IN GST OR CAN TAKE A NEW REGISTRATION IN GST PRACTIONER RULE 24 OF THE GST ACT QULIFICATION WHICH IS GIVEN BUT I AM GRADUTE IN ARTS BUT I HAVE PASSED DIPLOMA IN TAXTION LAW GIVE IFORMATION TO REGISTRATION OF GST PRACTIONER PLEASE

          Reply

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