Bringing GST regime into reality, all required steps are being taken up to successfully implement GST from July 1, 2017. Another important step taken up with respect to Registration for GSTP, TDS & e-commerce operators (TCS). Yes, registration for all these are open from June 25, 2017.
Let’s have a glimpse for of GSTP, TDS & e- commerce operators (TCS)
Goods & service Tax Practitioner
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 Center notified by the Commissioner for enrollment as goods and services tax practitioner.
1.1 Person authorized 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 authorized in this behalf shall, after making such inquiry as he considers necessary, either enroll 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 authorized 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. Authorization and withdrawal of such authorization
Any registered person may, at his option, authorize a goods and services tax practitioner on the Common Portal in FORM GST PCT-05 or, at any time, withdraw such authorization in FORM GST PCT-05 and the goods and services tax practitioner so authorized shall be allowed to undertake such tasks as indicated in the said authorization during the period of authorization.
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 authorized 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 authorized 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 authorized 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-05to 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 authorization 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 Enrollment as Goods and Service Tax Practitioner |
| GST PCT-02 | Enrollment Certificate for Goods and Service Tax Practitioner |
| GST PCT-03 | Show Cause Notice for disqualification |
| GST PCT-04 | Order of Rejection of Application for enrollment as GST Practitioner/ Or Disqualification to function as GST Practitioner |
| GST PCT-05 | Authorization/withdrawal of authorization of Goods and Service Tax Practitioner. |
Tax Deduct at Source & Tax Collected at source
Important points for grant of registration to persons required to deduct tax at source or to collect tax at source:
Filing of application in FORM GST REG- 07
Any person required to deduct tax in accordance with the provisions of section 51 or a person required to collect tax at source in accordance with the provisions of section 52 shall electronically submit an application, duly signed or verified through EVC, in FORM GST- REG-07 for grant of registration through the Common Portal, either directly or from a Facilitation Center notified by the Commissioner.
Issue of Certificate of Registration in FORM GST REG-06
The proper officer may grant registration after due verification and issue a certificate of registration in FORM GST REG-06 within three working days from the date of submission of application.
Cancellation of Registration in FORM GST REG-08
Where, upon an inquiry or pursuant to any other proceeding under the Act, the proper officer is satisfied that a person to whom a certificate of registration in FORM GST REG-06 has been issued is no longer liable to deduct tax at source under section 51 or collect tax at source under section 52, the said officer may cancel the registration issued above and such cancellation shall be communicated to the said person electronically in FORM GST REG-08.
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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