In view of the provisions of section 48 of CGST Act, 2017 which is applicable to UTGST/IGST Acts and SGT law and in view of Rule 24 of Draft Returns Rules, following are the eligibility conditions, duties and the obligations of Goods and Services Tax Practitioner:
i. The manner of approval of GSTP, their eligibility conditions duties and obligations, manner of removal and other conditions relevant for their function has been prescribed under Rule 24 of draft Return Rules.
ii. The registered person may authorize an approved GSTP to furnish the details of outward supplies, inward supplies and return to be filed under sections 37, 38 and 39 or Secs. 44, 45 of the CGST Act, as applicable under IGST/UTGST Acts, 2017 and SGST law as the case may be.
iii The responsibility of correctness of any particulars furnished in the return or other details filed by the GSTP shall continue to rest with the registered person on whose behalf such return and details has been filed.
A person having Indian Citizenship of sound mind, who has not adjudicated as insolvent and has not been convicted by any competent court for an offence with imprisonment not less than two years may apply in form GST PCT- 1 of appointment of GSTP as per Rule 24 of draft Return Rules. He may be a retired officer of the Commercial Tax Department or any State of CBEC who has hold a post not below the rank of Group B Gazetted officer for a period not less than two years. GSTP must have graduate or postgraduate degree. Education background of the GSTP must be:
(i) 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 University established by any law for the time being in force; or
(ii) a degree examination of any Foreign University recognized by any Indian University as equivalent to the degree examination mentioned in sub-clause (i); or
(iii) any other examination notified by the Government for this purpose; or
(iv) any degree examination of an Indian University or of any Foreign University recognized by any Indian University as equivalent of the degree examination and has also passed any of the following examinations, namely :—
(a) final examination of the Institute of Chartered Accountants of India; or
(b) final examination of the Institute of Cost Accountants of India; or
(c) final examination of the Institute of Company Secretaries of India.
On receipt of the application the authorized officer shall, after making such enquiry as he considers necessary, either enroll the applicant as a goods and services tax 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 goods and services tax practitioner.
The enrolment made shall be valid until it is cancelled.
If any goods and services tax practitioner is found guilty of misconduct in connection with any proceedings under the Act, the authorised officer may, by order, in Form GST PCT-4 direct that he shall henceforth be disqualified under section 48, after giving him a notice to show cause in Form GST PCT-3 against such disqualification and after giving him a reasonable opportunity of being heard.
Any person against whom an order is made may, within thirty days from the date of the order, appeal to the Commissioner against such order.
A list of goods and services tax practitioner enrolled shall be maintained on the Common Portal in Form GST PCT-5 and the authorised officer may make such amendments to the list as may be necessary from time to time, by reason of any change of address or death or disqualification of any goods and services tax practitioner.
Any registered person may, at his option, authorise a goods and services tax practitioner on the Common Portal in Form GST PCT-6 or, at any time, withdraw such authorisation in Form GST PCT-7 and the goods and services tax 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 goods and services tax practitioner authorised by him, a confirmation shall be sought from the registered person over email or SMS and the statement furnished by the goods and services tax practitioner shall be made available to the registered person on the Common Portal:
Provided that where the taxable person fails to respond to the request for confirmation till the last date of furnishing of such statement, it shall be deemed that he has confirmed the statements furnished by the goods and services tax practitioner.
A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorized by the registered person to:
(a) furnish details of outward and inward supplies;
(b) furnish monthly, quarterly, annual or final return;
(c) make deposit for credit into the electronic cash ledger;
(d) file a claim for refund; and
(e) file an application for amendment or cancellation of registration.
Any registered person opting to furnish his return through a goods and services tax practitioner shall—
(a) give his consent in Form GST PCT-6 to any goods and services tax practitioner to prepare and furnish his return; and
(b) 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 before signature.
The goods and services tax practitioner shall-
(a) prepare the statements with due diligence; and
(b) affix his digital signature on the statements prepared by him or electronically verify using his credentials.
1. The return can also be submitted by the taxpayer through any Facilitation Centre (FC) notified by the Tax authorities and selected by the taxpayer at GST System. The taxpayer shall make available the requisite documents to the facilitation center. Facilitation Centre (FC) shall be responsible for the uploading of all types of return given to it by the taxable person. After uploading the data on the common portal using the ID and Password of FC, the GSTN system will generate an email/SMS for the taxpayer.
2. Registration of TRP/FC will be done by CBEC/respective State tax authorities and the registration data will be shared with GSTN to enable applicants/taxpayers to choose one from the available list of registered TRPs/FCs.