TAX RETURN PREPARER UNDER MODEL \u2018GST\u2019 LAW
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 14-10-2016<\/p>\n
Section 34(1) of the model Goods and Services Tax Act, 2016 ('Act' for short) provides that the appropriate Government may prescribe the manner of approval of Tax Return preparers, their eligibility conditions, duties and obligations as may be relevant for their functioning as a Tax Return Preparer.
\nEligibility
\nAny person may act as a Tax Return Preparer under this Act if he satisfies any of conditions below-
\n * He is a citizen of India;
\n * He is a person of sound mind;
\n * He is not adjudicated as insolvent;
\n * He has not been convicted by a competent court for an offence with an imprisonment not less than two years; and
\n * He is a retired officer of-
\n * the Commercial Tax Department of any State Government; or
\n * the Central Board of Excise and Customs;
\n * Department of Revenue, Government of India, who, during his service under the Go<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the Company Secretaries of India; or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n required to be furnished by a taxable person has been furnished by the Tax Return Preparer authorized by him, a confirmation shall be sought from the taxable person over email or SMS. The statement furnished by the Tax Return Preparer shall be made available to the taxable person on the Common Portal. Where the taxable person fails to respond to the request for confirmation till the date of furnishing of such statement, it shall be deemed that he has confirmed the statements furnished by the Tax Return Preparer. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n any proceedings under the Act on behalf of any taxable person. He shall produce before the authority a copy of the authorization given by the taxable person in Form No. GST TRP – 6. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n routine again and the transition to the new roll as defined may be a very formal on approval by the respective departments. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" TAX RETURN PREPARER UNDER MODEL \u2018GST\u2019 LAWBy: – DR.MARIAPPAN GOVINDARAJANGoods and Services Tax – GSTDated:- 14-10-2016 Section 34(1) of the model Goods and Services Tax Act, 2016 ('Act' for short) provides that the appropriate Government may prescribe the manner of approval of Tax Return preparers, their eligibility conditions, duties and obligations as may be relevant … Continue reading “TAX RETURN PREPARER UNDER MODEL \u2018GST\u2019 LAW”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-1605","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1605","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1605"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1605\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1605"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1605"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1605"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nEnrolment as Tax Return Preparer
\nAny person who wants to act as Tax Return Preparer may made an application to the officer authorized in this behalf for enrolment as Tax Return Preparer in Form No. GST TRP – 1. On receipt of such application, the authorized officer shall, after making required inquiries as he considers necessary, either enroll the applicant as a Tax Return Preparer and issue a certificate in Form No. GST TRP – 2 or reject his application if he found that the applicant is not qualified to be enrolled as a Tax Return Preparer.
\nValidity
\nThe enrolment as Tax Return Preparer shall be valid until it is cancelled.
\nDisqualification
\nIf any Tax Return Preparer is found guilty of misconduct in connection with any proceeding under the Act, the Authorized Officer may, by order, direct that he shall be disqualified. The said order is to be made in Form GST TRP – 4. Before passing order, the Tax Return Preparer shall be given an opportunity<\/p>\n
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\nSection 34(3) of the Act provides that the responsibility for correctness of any particulars furnished in the return and\/or other details filed by the Tax Return Preparer shall continue to rest with the registered taxable person on whose behalf such return and details are filed.
\nActivities of Tax Return Preparer
\nA Tax Return Preparer can undertake any or all of the following activities on behalf of a taxable person, if so authorized by the taxable person to-
\n * furnish det<\/p>\n
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\n Reply By Ganeshan Kalyani as =
\nThe responsibility of tax return preparer is NIL. The dealers shall not have much knowledge about the details that are required to show in the return. In such cases if tax return preparer does not advises or just uploads the details as received from dealers then the return would be incomple and the responsibility is upon the assessee. Thus in my view the tax return preparer should in addition to filing rreturn also advise the dealer to provide correct and complete details.
\n Dated: 15-10-2016
\n Reply By Pradeep Kumar as =
\nDear experts,
\nWhat would be the fate of present tax practitioners once GST rolls out? Should they take new registration under GST or is there any provision to continue as TRP under GST Law? Please explain
\n Dated: 15-10-2016
\n Reply By Saurabh Rairikar as = <\/p>\n
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\n Dated: 15-10-2016
\n Reply By kishore chennu as =
\nWhen and where should the TRP should be registered? Is it announced?
\n Dated: 15-10-2016
\n Reply By Khagendranath Mahato as =
\nI think responsibility of TRP is automatically assocoated with his authorisation, otherwise he has to take the risk of getting unauthorised.
\n Dated: 16-10-2016
\n Reply By Ganeshan Kalyani as =
\nThanks Saurabh Rairikar Ji. One more question, whether the tax return preparer will get paid by the tax authority or from the dealers whose return he\/she would be filing.
\n Dated: 16-10-2016
\n Reply By kishore chennu as =
\nAssessee will pay the TRP not the Tax authority.
\n Dated: 16-10-2016
\n Reply By Ganeshan Kalyani as =
\nThen the fees structure may vary depend upon the assessee and trp
\n Dated: 20-10-2016
\n Reply By Sonali Sharma as =
\nPlease enlighten abt whether TRP Scehem is operational now. And who <\/p>\n
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