All about Goods and Service Tax Practitioner (GSTP) Under GST

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 i.e. GST PRACTITIONER (GSTP).

Introduction

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

Procedure to get registered as GST 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 GST 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 GST practitioner

A GST 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 GST 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.