GST Practitioners is a representative for a registered or un-registered person who is authorized to do the activities under the Act on behalf of the registered or un-registered person. Here, I have mentioned the conditions required for being a GST Practitioners, their duties, activities to perform, process of registration as a GST Practitioners, process of cancellation of GST registration.
What are the basic conditions for being a GST Practitioners under section 48?
The person should fulfill the following conditions:-
- The person should be citizen of India.
- The person should be of person of sound mind.
- The person has not been convicted by a competent court for an offence with imprisonment not less than two years.
- The person is not adjudicated as insolvent.
What are the other conditions to get registered as a GST Practitioners under section 48?
In addition to the basic conditions, the person must fulfill any one of the following condition to register as a GST Practitioners:
- 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 had worked in a post not lower than the rank of a Group-B gazetted officer for a period of not less than two years; or
- that he has enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than five years;
- He must have any of the following qualifications-
- The person 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 University established by any law for the time being in force or
- a degree examination of any Foreign University recognized by any Indian University as equivalent to the degree examination mentioned in clause (i) or
- any other examination notified by the Government for this purpose or
- The person should be a Chartered Accountant, Company Secretary, Cost Accountant.
What is the procedure to register as a GST Practitioners?
The eligible person should follow the following procedure to get register as a GST Practitioner.
- The person should submit the application in FORM GST PCT-1 to the officer authorized in this behalf.
- The officer after making the necessary enquiry, either accept the application and issue a certificate of GST Practitioners or reject the application. The certificate is issued in FORM GST PCT-2.The person shall be enrolled unless it is cancelled. The persons, enrolled, must pass such examination conducted at such periods by the authority as may be notified by the commissioner on the recommendations of the council for keeping enrolled. The persons to whom the provisions of section 48(1)(b) apply, is not kept enrolled unless he passes the said examination within a period of one year from the appointed date.
What are the activities that a GST Practitioners perform?
The GST Practitioners can perform the following activities on behalf of the registered person:
- He can file the FORM GSTR-1, GSTR-2, GSTR-3, and GSTR-9.
- He can make deposit for credit into the electronic cash ledger.
- He can file a claim for refund.
- He can file an application for amendment or cancellation of registration.
When the GST Practitioners has submitted any application relating to a claim for refund or for amendment or cancellation of registration on behalf of the registered person, the application shall be available on the common portal for confirmation and the application shall be proceeded further after the confirmation has received by the registered person.
How the registered person authorized his work to GST Practitioners?
The registered person can authorize the GST Practitioners in FORM GST PCT-5 on the common portal. After authorization the GST Practitioners can perform certain activities on behalf of registered person. He can file the statements on the common portal for which the registered person has been liable. The statements are available on the common portal for reviewing and confirmation by the registered person.
If the registered person cannot confirm the statements till the last date, it shall be deemed that the statement has confirmed by the registered person. Before confirmation, the registered person can check that facts mentioned in the statements are true and correct. The registered person can also disengage the GST Practitioners in FORM GST PCT-5 through the common portal.
The registered person can alone be liable for all the statements by the GST Practitioners on his behalf.
What are the duties of the GST Practitioners?
He can prepare the statements with due diligence and affix his digital signature on the statements prepared by him or electronically verify it by using his credentials.
What are the conditions for the purpose of appearance?
There are the following conditions for the purpose of appearance-
- The person cannot attend before any authority for any proceeding as a GST Practitioners for any registered or unregistered person unless he is registered as a GST Practitioners.
- If a GST Practitioners attend a proceeding under the act before the authority on behalf of the registered or un-registered person, he shall produce if required, such authorization given by such person in FORM GST PCT-05.
What is the procedure to cancel the registration of GST Practitioners?
If any proceeding is conducted against the GST Practitioners under the GST Act, and he found guilty of misconduct, then the authorized officer may cancel his registration by order in FORM GST PCT-4. Before passing the order of cancellation, an opportunity of being heard has been given to the GST Practitioners by issuing a show cause notice in FORM GST PCT-3 to him. The GST Practitioners can appeal to the Commissioner against the order of cancellation within the 30 days from the date of such order.
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