GOODS AND SERVICES TAX PRACTITIONER

[Dr. Sanjiv Agarwal]

Section 2(55) of CGST Act

As per section 2(55) of the CGST Act, 2017, ‘goods and services tax practitioner’ means any person who has been approved under section 48 to act as such practitioner.

Accordingly, Goods and Services Tax Practitioner (GSTP) means any person who has been approved under section 48 of the GST Act, 2017 as GST practitioner.

As per section 48 of CGST Act, 2017 read with rules 83, 83A and 83B to the Act, a GST Practitioner is a tax professional who can prepare returns and perform other activities on the basis of the information furnished to him by a taxable person. However, the legal responsibility of such filings remains with the taxpayer only.

For this purpose, GST Practitioners (GSTP) are required to be enrolled with Centre or State Authority. CA, CS, CMA, Advocates, Retired Government Officials, and Graduates are eligible to apply for registration. In addition, GSTPs can also be appointed as on Authorized Representatives who can act on the behalf of the taxpayers and represent them before tax authorities.

Section 48 of GST Act, 2017 provides for the authorization of an eligible person to act as approved GST practitioner. A registered person may authorize an approved GST practitioner to furnish information, on his behalf, to the Government. In other words, GST practitioner shall provide services to any registered person.

Section 48 of CGST Act, 2017, provides that Government shall provide for the conditions and stipulations and a GSTP shall fulfill those conditions which may be in respect of following:

• eligibility conditions
• duties and obligations,
• functioning, and
• manner of removal etc.

Rule 83 deals with provisions relating to GST practitioner, Rule 83A provides for examination of GST practitioner and Rule 83B deals with surrender of enrolment of GST practitioners.

As per rule 83(8) of CGST Rules, 2017 as amended, a GST practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorized:

1. furnish the details of outward supplies;
2. furnish monthly, quarterly, annual or final return;
3. make deposit for credit into the electronic cash ledger;
4. file a claim for refund;
5. file an application for amendment or cancellation of registration;
6. furnish information for generation of e-way bill;
7. furnish details of challan in FORM GST ITC-04;
8. file an application for amendment or cancellation of enrolment under rule 58; and
1. file an intimation to pay tax under the composition scheme or withdraw from the said scheme:

Provided that where any application relating to a claim for refund or an application for amendment or cancellation of registration or where an intimation to pay tax under composition scheme or to withdraw from such scheme has been submitted by the goods and services tax practitioner authorised by the registered person, a confirmation shall be sought from the registered person and the application submitted by the said practitioner shall be made available to the registered person on the common portal and such application shall not be further proceeded with until the registered person gives his consent to the same.

However, it has been provided that a confirmation from a registered person shall be sought where an application relating to a claim for refund or an application for amendment or cancellation of registration has been submitted by the goods and services tax practitioner.