Goods and Service Tax Practitioners in GST Regimes

In Good and Service Tax, there are so many tasks that are to be done online and these works include Filing of various Returns and Statements, Depositing the Tax etc and for these purposes the Taxable persons can take service of GST Practitioners (GSTP) by authorizing them to do certain statutory works.

It will very interesting for the Tax professionals to read the provisions related to the GST Practitioners and know what will be the qualifications and disqualification for GST Practitioners (GSTP) and what type of work can be done by GSTP and what type of relation they will have with the GST dealers.

Further who will be responsible for the statements filed by the GST Practitioners (GSTP) and what will be the duties of the GST Practitioners in GST regime and how they will get themselves registered on GST common portal and what is the procedure of their authorization by the Registered Dealers for the purpose of work to be done by them on behalf of the GST Dealers.

The Chartered Accountants, Company Secretaries and Cost Management Accountants can work as GST Practitioners besides some retired officers of Commercial Taxes Department and Central Excise Departments officers. The Graduates and post Graduates with Some specific degrees of Law, Banking including Higher Auditing, Business administration, or Business Management are also qualified to work as GST Practitioners.

WORK THAT CAN BE PERFORMED BY GST PRACTITIONER (GSTP)

S.No.	Description of the Work
1.	Furnish the details of outward and inward supplies;
2.	Furnish monthly, quarterly, annual or final return;
3.	Make deposit for credit into the electronic cash ledger;
4.	File a claim for refund; and
5.	File an application for amendment or cancellation of a registration.

WHO CAN BE A GOODS AND SERVICE TAX PRACTITIONER / GST PRACTITIONER

S.NO.	QUALIFICATION OF THE PERSON
1.	That 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 gazette officer for a period of not less than two years; or
2.	A graduate or post graduate 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
3.	A degree examination of any Foreign University recognized by any Indian University as equivalent to the degree examination mentioned in above clause; or
4.	Any other examination notified by the Government for this purpose; or
5.	Any degree examination of an Indian University or of any Foreign University recognized by any Indian University as equivalent of the degree examination and has also passed any of the following examinations, namely.- -Final examination of the Institute of Chartered Accountants of India; or -Final examination of the Institute of Cost Accountants of India; or – Final examination of the Institute of Company Secretaries of India.

Other Mandatory conditions for Goods and Service Tax Practitioners / GST Practitioners are as under:-

He is a citizen of India;

He is a person of sound mind;

He is not adjudicated as insolvent

He has not been convicted by a competent court for an offense with imprisonment not less than two years

HOW TO GET ENROLLED AS GST PRACTITIONER

A person who is eligible to act as GST practitioner may make an application in Form GST PCT– 1 to the officer authorized in this behalf for enrollment of GST practitioner;

On receipt of the application, the authorized officer shall, after making such inquiry as he considers necessary, either enroll the applicant as a GST practitioner and issue a certificate to that effect in Form GST PCT – 2 or reject his application where it is found that the applicant is not qualified to be enrolled as a GST practitioner.

The enrollment made shall be valid until it is cancelled.

HOW THE GOODS AND SERVICE TAX PRACTITIONERS REGISTRATIONS IS CANCELLED

If any GST practitioner is found guilty of misconduct in connection with any proceedings under the Act, the authorized officer may, by order, in Form GST PCT direct that he shall henceforth be disqualified under Section 48 of the Act.

Such order shall be passed only after giving him a notice to show cause in Form GST PCT against such disqualification and after giving him a reasonable opportunity of being heard.

Against the said order any person may file appeal to the Commissioner against such order.  Such appeal shall be filed within 30 days from the date of the order.

LIST OF GST PRACTITIONERS

A list of GST practitioners shall be maintained in common portal in Form GST PCT– 5.  The authorized officer may make such amendments to the list as may be necessary from time to time, by reason of any change of address or death or disqualification of any GST practitioner.

AUTHORIZATION OF GST PRACTITIONERS

Section 48(2) of the Act provides that a registered person may authorize an approved GST practitioner to furnish the details of outward supplies, the details of inwards supplies and the return under Section 39 or Section 44 or Section 45 in such manner as may be prescribed.

Rule 24(7) provides that any registered person may, at his option, authorize a GST practitioner on the Common Portal in Form GST PCT– 6 or at any time, withdraw such authorization in Form GST PCT– 7 and the GST practitioner so authorized shall be allowed to undertake such tasks as indicated in Form GST PCT – 6 during the period of authorization.

CONFIRMATION OF STATEMENTS FILED BY GST PRACTITIONER (GSTP)

Where a statement required to be furnished by a registered person has been furnished by the GST practitioner authorized by him, a confirmation shall be sought from the registered person over email or SMS.

The statement furnished by the GST practitioner shall be made available to the registered person on the Common Portal.  Where the taxable person fails to respond to the request for confirmation till the last date of furnishing such statement, it shall be deemed that he has confirmed the statements furnished by the GST practitioner.

WHO IS RESPONSIBLE FOR CORRECTNESS OF STATEMENTS

A registered person opting to furnish his return through a GST practitioner shall give his consent in Form GST PCT – 6 to any GST practitioner to prepare and furnish such return and before confirming submission of any statement prepared by the GST practitioner, ensure that the facts mentioned in the return are true and correct before signature.

Section provides that the responsibility for correctness of any particulars furnished in the return or other details filed by the GST practitioner shall continue to rest with the registered person on whose behalf such return and details are furnished.

WHAT GST PRACTITIONER (GSTP) WILL DO AND HOW

The GST practitioner shall prepare the statements with due diligence and affix his digital signature on the statements prepared by him or electronically verify using his credentials.