GOODS AND SERVICE TAX PRACTITIONERS
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 19-4-2017
Similar to that of income tax act and indirect taxes acts, the CGST Act, 2017 provides for the authorization of an eligible person to act as GST practitioners.
Rule 24 of Returns (revised) Rules provides the provisions relating to a goods and service tax practitioner.
Eligibility
Rule 24 (1) gives the eligibility conditions for a GST practitioner which are detailed as below-
* he is a citizen of India;
* he is a person of sound mind;
* he is not adjudicated as insolvent;
* he has not been convicted by a competent court for an offence with imprisonment not less than two years
and satisfies of the following conditions-
* that 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 w
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dia; or
* final examination of the Institute of Company Secretaries of India.
Procedure for enrolment
The following is the procedure for enrolment as a GST practitioner-
* A person who is eligible to act as GST practitioner may make an application in Form GST PCT – 1 to the officer authorized in this behalf for enrolment of GST practitioner;
* On receipt of the application, the authorized officer shall, after making such enquiry as he considers necessary, either enroll the applicant as a GST practitioner and issue a certificate to that effect in Form GST PCT – 2 or reject his application where it is found that the applicant is not qualified to be enrolled as a GST practitioner.
Validity of certificate
The enrolment made shall be valid until it is cancelled.
Disqualification
If any GST practitioner is found guilty of misconduct in connection with any proceedings under the Act, the authorized officer may, by order, in Form GST PCT direct that he shall henceforth be disqualifi
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tered person may, at his option, authorize a GST practitioner on the Common Portal in Form GST PCT – 6 or at any time, withdraw such authorization in Form GST PCT – 7 and the GST practitioner so authorized shall be allowed to undertake such tasks as indicated in Form GST PCT – 6 during the period of authorization.
Where a statement required to be furnished by a registered person has been furnished by the GST practitioner authorized by him, a confirmation shall be sought from the registered person over email or SMS. The statement furnished by the GST practitioner shall be made available to the registered person on the Common Portal. Where the taxable person fails to respond to the request for confirmation till the last date of furnishing such statement, it shall be deemed that he has confirmed the statements furnished by the GST practitioner.
A registered person opting to furnish his return through a GST practitioner shall give his consent in Form GST PCT – 6 to any GST practitioner t
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ard 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 a registration.
The GST practitioner shall prepare the statements with due diligence and affix his digital signature on the statements prepared by him or electronically verify using his credentials. For this purpose he has to get digital signature.
Conditions for purposes of appearance
Rule 25 provides that no person shall be eligible to attend before any authority, as a GST practitioner, in connection with any proceedings under the Act on behalf of any registered person or an un-registered person unless his name has been entered in the list maintained in Common Portal.
Reply By KASTURI SETHI as =
Sir,. Very informative and educative article. Thanks for enrichment.
Dated: 19-4-2017
Reply By Ganeshan Kalyani as =
Everything is transparent under GST
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e summary statement given by the client and the annual return has variances. At the time it was learnt that consultant had committed mistake in filling up the form. (I assume, consultant's staff may have filled up the form). The consultant agreed to the mistake and filed corrigendum with the assessing officer. And the case went ahead for assessment.
In the above situation, the hardship which the client had faced in initial assessment hearing is because of the mistake committed by the consultant.
Only in such situation where client has given proper data but the forms were not filled up the consultant should be bestowed with some responsibility. otherwise, whatever data given by client and as it is uploaded by consultant, the primary responsibility is with the client, i agree.
Dated: 19-4-2017
Reply By Ganeshan Kalyani as =
Keeping these concern into mind the authority may have drafted the GST provision which requires the assesse to view/confirm the data uploaded by GST practi
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4-2017
Reply By KASTURI SETHI as =
Sh.Rakesh Chitkara Ji,. Dear Sir,. These are so-called freebies practised by every department of Govt. Govt. Calls it surcharge actually it is imposable penalty. Penalty will be imposed only if payment is late. So thses freebies are an eye wash. It tantamounts to 'sale' . First increase the price and thereafter give the discount to the buyer. Thus shopkeepers/dealers befool the public. It is a fact. However, I agree with you it can click. But my e-filing return charges are already equal to freebies. I do consultancy with an aim to remain busy and update my knowledge. I give free consultancy on phone to everybody but if advice is to be given in writing then I charge reasonable fee because too much labour is involved. Any your idea is good and worth implementation. Thanks & Regards.
Dated: 20-4-2017
Reply By Saurabh Rairikar as =
Respected all,
First and foremost, Mr. M. Govindrajan has to be congratulated for his tireless effort in enlig
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