Section 48 of the CGST Act provides for authorisation of an eligible person to act as approved GST practitioners. A registered person may authorise an approved GST practitioner to furnish information, on his behalf, to the government. The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning have been prescribed in rule 24 and 25 of the Return Rules. Standardised formats from GST PCT- 1 to GST PCT-5 have been prescribed for making application for enrolment as GST practitioner, certificate of enrolment, show cause notice for disqualification, order of rejection of application of enrolment, list of approved GST practitioners, authorisation letter and withdrawal of authorisation. A goods and services tax practitioner enrolled in any other State or Union Territory shall be treated as enrolled in the State/Union territory

Practitioner

Eligibility Criteria for becoming GST practitioner:

Rule 24 of the Return rules, provides the eligibility conditions to get enrolled as GST Practitioner for any person who

(i) is a citizen of India;

(ii) is a person of sound mind;

(iii) is not adjudged as insolvent;

(iv) 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:

(i) 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

(ii) a degree examination of any Foreign University recognized by any Indian University as equivalent to the degree examination mentioned in sub clause (i); or

(iii) any other examination notified by the Government, on the recommendation of the Council, for this purpose; or

(iv) 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, –

(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.

A person desirous of becoming GST Practitioner has to submit an application in the form GST PCT-1. The application shall be scrutinised and GST practitioner certificate shall be granted in the form GST PCT-2. In case, the application is rejected, proper reasons shall have to be mentioned in the form GST PCT-4.The enrolment once done remains valid till it is cancelled. But no person enrolled as a goods and services tax practitioner shall 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.Any person who has been enrolled as goods and services tax practitioner by virtue of he being enrolled as a sales tax practitioner or tax return preparer under the existing law shall remain enrolled only for a period of one year from the appointed date i.e. 1st July, 2017 unless he passes the said examination within the said period of one year.

Activities by 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; and

(e) file an application for amendment or cancellation of registration.

But it has been provided that a confirmation form registered person shall be sought where an 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. In addition, a GST practitioner shall also be allowed to appear as authorised representative before any officer of department, Appellate Authority or Appellate Tribunal, on behalf of such registered person who has authorised him to be his GST practitioner.

Conditions for GST Practitioner

Any registered person may give consent and authorise a GST practitioner in the form GST PCT -5 by listing the authorised activities in which he intends to authorise the GST practitioner. The registered person authorising a GST Practitioner shall have to authorise in standard form Part A of form GST PCT-5 and the GST practitioner will have to accept the authorisation in Part B of the form GST PCT-

5. The GST practitioner shall be allowed to undertake only such tasks as indicated in the authorisation form GST PCT -5. The registered person may, at any time, withdraw such authorisation in the prescribed form GST PCT -5.

Responsibility for correctness of particulars:

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

Any statement furnished by the GST practitioner shall be made available to the registered person on the GST Common Portal. For every statement furnished by the GST practitioner, a confirmation shall be sought from the registered person over email or SMS. The registered person before confirming, should ensure that the facts mentioned in the return are true and correct before signature. However, failure to respond to request for confirmation shall be treated as deemed confirmation.

The GST practitioner shall prepare all statements with due diligence and affix his digital signature on the statements prepared by him or electronically verify using his credentials. If the GST practitioner is found guilty of misconduct, his enrolment will be liable to be cancelled. A show cause notice would be issued to him in the form GST PCT-3.

List of Formats (GST Practitioner)

Sr. No. Form No. Description
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

Check New GST Rate List 2017 here

Prepared by: National Academy of Customs, Indirect Taxes & Narcotics

Our Recommendation on GST

Sr No.  Particulars
1 Registration under GST Law
2 Cancellation of Registration in GST
3 The Meaning and Scope of Supply
4 Composite Supply and Mixed Supply
5 Time of Supply in GST
6 GST on advances received for future supplies
7 Concept of Aggregate Turnover in GST
8 Non-resident taxable person in GST
9 Casual taxable person in GST
10 Input Service Distributor in GST
11 Composition Levy Scheme in GST
12 Reverse Charge Mechanism in GST
13 Tax Invoice and other such instruments in GST
14 Accounts and Records in GST
15 Credit Note in GST
16 Debit Note in GST
17 Electronic Cash/Credit Ledgers and Liability Register in GST
18 Electronic Way Bill in GST
19 Input Tax Credit Mechanism in GST
20 Transition Provisions under GST
21 Integrated Goods and Services Tax Act
22 Compensation cess in GST
23 Imports in GST Regime
24 Zero Rating of Supplies in GST
25 Deemed Exports in GST
26 Pure Agent Concept in GST
27 Job Work under GST
28 Works Contract in GST
29 Valuation in GST
30 Margin Scheme in GST
31 Provisional Assessment in GST
32 Returns in GST
33 Statement of Outward Supplies (GSTR-1) in GST
34 Refunds under GST
35 Refund of Integrated Tax paid on account of zero rated supplies
36 Refund of unutilised Input Tax Credit (ITC)
37 Advance Ruling Mechanism in GST
38 Goods Transport Agency in GST
39 GST on Charitable and Religious Trusts
40 GST on Education Services
41 GST on Co-operative Housing Societies
42 Online Information Data Base Access and Retrieval (OIDAR) Services in GST
43 GST Practitioners
44 National Anti-Profiteering Authority in GST
45 Benefits of Goods and Services Tax (GST)
46 Special Audit in GST
47 TDS Mechanism under GST
48 TCS Mechanism under GST
49 Inspection, Search, Seizure and Arrest
50 Appeals and Review Mechanism under GST
51 Recovery of Tax
(Republished with Amendment as on 01.01.2018 – Source- CBEC)

More Under Goods and Services Tax

Posted Under

Category : Goods and Services Tax (5872)
Type : Articles (15767)
Tags : goods and services tax (4388) GST (3982)

6 responses to “GST Practitioners -What you Must Know”

  1. SYED MAHABOOB PEER says:

    Under the Act and Rules, as per this Article, there is a Loop-hole/variation in Law, about Eligibility Criteria for becoming GST Practitioner. Whereas in (i) under (c) it is mentioned as “he 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”. However, in (iv) under (c) it is mentioned as “any degree examination of an Indian University or of any Foreign University recognized by any Indian University as equivalent of the degree examination “. In (i) it insists for a particular degree of study, but in (iv) it is mentioned as just “any degree”.

    Further, Registration as GSTP is unavoidable even when you are a Practicing Chartered Accountant or Practicing Lawyer.

  2. SREEDHARA PARTHASARATHY says:

    Rule number 24 & 25 mentioned is also wrong.

  3. SREEDHARA PARTHASARATHY says:

    This article is incomplete since very many features eligible to give compliance by a GST Practitioner including authentication of documents and procedure to choose a GSTP in Form GSTR-01 in Column 23 with instruction number 5, responsibilities misconduct, disqualification from appearance, removal, appeal as GSTP etc., etc., were missing.

  4. Giri.R.A says:

    Hi sir,
    Want to know more about GST,Pls call me
    9035283525

  5. Giri.R.A says:

    Hi sir,
    If any course based on same pls call me.

  6. K. Ramarao says:

    information provided is good. Whom to apply for registering as GST Practioner etc. pl. provide such details also.

Leave a Reply

Your email address will not be published. Required fields are marked *