GOOD NEWS FOR COMMERCE GRADUATES (GOODS AND SERVICE TAX PRACTITIONER)
By: – RAMESH PRAJAPATI
Goods and Services Tax – GST
Dated:- 23-8-2017<\/p>\n
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:-
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\nthat he is a retired officer of the Commercial Tax Department …..
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\nthat he has enrolled as a sales tax practitioner or tax return preparer under the existing law ……….
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\nhe has passed,
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\na graduate or postgraduate degree or its equivalent examination having a degree in Commerce, Law,<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ile an application in FORM GST PCT-01 for enrolment as goods and services tax practitioner. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ting to furnish his return through a goods and services tax practitioner shall- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" GOOD NEWS FOR COMMERCE GRADUATES (GOODS AND SERVICE TAX PRACTITIONER)By: – RAMESH PRAJAPATIGoods and Services Tax – GSTDated:- 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 … Continue reading “GOOD NEWS FOR COMMERCE GRADUATES (GOODS AND SERVICE TAX PRACTITIONER)”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-7390","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7390","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=7390"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7390\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7390"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7390"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7390"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nOn receipt of the application 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.
\nRule 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 not<\/p>\n
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\ngive his consent in FORM GST PCT-05 to any goods and services tax practitioner to prepare and furnish his return; and
\nbefore 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.
\nThe goods and services tax practitioner shall-
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\nprepare the statements with due diligence; and
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\naffix his digital signature on the statements prepared by him or electronically verify using his credentials.
\nA 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 register<\/p>\n
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