Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 8-6-2018 – GST practitioners Section 2 (55) of the Central Goods and Services Tax Act 2017 ( Act for short) defines the expression goods and services tax practitioner as any person who has been approved under section 48 to act as such practitioner. Powers of Central Government Section 48(1) gives powers to the Central Government to make rules on- the manner of approval of GST practitioners; their eligibility conditions; duties and obligations; manner of removal; and other conditions relevant for their functioning. Functions of GST practitioners Section 48(2) read with Rule 83 (8) provides the functions of the GST Practitioners on behalf of the registered persons, as detailed below- to furnish the details of outward supplies under section 37; to furnish the details of inward supplied under section 38; to furnish returns under section 39; to furnish annual return under section 44; to furnish final return under section 45
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lent examinations 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 force in law; or a degree examination of any Foreign University recognized by any Indian University as equivalent to the degree examination as mentioned above; or any other examination notified by the Government on the recommendations of the Council, for this purpose; or has passed any of the following examinations- final examination of Institute of Chartered Accountants of India; or final examination of Institute of Cost Accountants of India; or final examination of Institute of Company Secretaries of India. Enrolment A person who intends to act as GST Practitioner, he has to apply in Form GST PCT – 01 electronically through the common portal. The officer authorized in this behalf shall, after making such enquiry as he considers necessary either enroll the applicant as GST Practition
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x, dated 28.05.2018, the Central Government notified the National Academy of Customs, Indirect Taxes and Narcotics, Department of Revenue, Ministry of Finance, Government of India, as the authority to conduct the examination. Disqualification 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. Any person, who is aggrieved against the above said order, may file an appeal to the Commissioner within 30 days from the date of issue of such order. Authorizing GST Practitioner 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
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e before such authority, if required, a copy of the authorization given by such person in FORM GST PCT-05. Consent of registered person Where 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 in Form GST PCT – 05. Obligation of registered person Before confirming submission of any statement prepared by the goods and services tax practitioner, the registered person is to ensure that the facts mentioned in the return are true and correct. The responsibility for correctness of any particulars furnished in the return or other details filed
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