GOODS AND SERVICES TAX PRACTITIONERS
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
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 sec
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or tax return preparer under the existing law for a period of not less than five years;
* he has passed-
* a graduate or post graduate degree or its equivalent 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
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he Commissioner on the recommendations of the Council. Such person is to pass the said examination within a period one year from the appointed date.
Vide Notification No. 24/2018-Central Tax, 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 d
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and services tax practitioner.
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.
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 practi
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