Section 48 of the CGST Act, 2017 lays down the meaning, conditions and the eligibility criteria regarding a GSTP – Goods and Service Tax Practitioner. A GST practitioner or GSTP is a tax professional approved by the Central and State Governments to perform any or all of the following function, on behalf of a taxable person. A registered person may authorise an approved GST practitioner to furnish information, on his behalf, to the government.
Any of the following below listed persons can get enrolled as a GST Practitioner –
1. a citizen of India;
2. a person of sound mind;
3. is not adjudged as insolvent;
4. 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: –
(a) He is a retired officer of the Commercial Tax Department of any State Government or of the CBEC and had worked in a post not lower in rank than that of a Group-B gazetted officer for minimum period of two years. or
(b) 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.
(c) He has passed:
1. 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
2. A degree examination of any Foreign University recognized by any Indian University.
3. Any other examination notified by the Government, on the recommendation of the Council, for this purpose; or
4. Any degree examination of an Indian University or of any Foreign University recognized by any Indian University.
5. 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.
Now, let us discuss some of the activities performed by a GST practitioner:
A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person:
(a) Furnish details of outward and inward supplies;
(b) Furnish monthly, quarterly, annual or final return;
(c) Make deposit for credit into the electronic cash ledger;
(d) File a claim for refund;
(e) File an application for amendment or cancellation of registration.
List of Formats for a GST Practitioner-
1. GST PCT – 1 Application for Enrolment as Goods and Services Tax Practitioner
2. GST PCT-02 Enrolment Certificate for Goods and Services Tax Practitioner
3. GST PCT-03 Show Cause Notice for disqualification
4. GST PCT-04 Order of Rejection of Application for enrolment as GST Practitioner/ Or Disqualification to function as GST Practitioner
5. GST PCT-05 Authorization/ withdrawal of authorization of Goods and Service Tax Practitioner.
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