Goods and Services Tax – GST – By: – RAMESH PRAJAPATI – Dated:- 23-8-2017 – Rule 83 of the CGST Rules 2017 provides that any 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 and satisfies any of the following conditions, namely:- that he is a retired officer of the Commercial Tax Department ….. that he has enrolled as a sales tax practitioner or tax return preparer under the existing law ………. 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 U
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ation in the Form GST PCT-01, the GST officer shall, after making such enquiry as he considers necessary, enrol 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. Such enrolment shall be valid until it is cancelled. Rule further states that 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. A goods and services tax practitioner enrolled in any
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itioner 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. The goods and services tax 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. A goods and service tax practitioner shall be eligible to attend before any authority in connection with any proceedings under the Act on behalf of any registered person (for unregistered also). He shall produce before such authority a copy of the authorisation given by such person in FORM GST PCT-05. If any goods and services tax
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