GOODS AND SERVICES TAX PRACTITIONERS

[DR.MARIAPPAN GOVINDARAJAN]

GST practitioners

Section 2 (55) of the Central Goods and Services Tax Act 2017 (‘Act’ for short) defines the expression ‘goods and services tax practitioner’ as any person who has been approved under section 48 to act as such practitioner.

Powers of Central Government

Section 48(1) gives powers to the Central Government to make rules on-

• the manner of approval of GST practitioners;
• their eligibility conditions;
• duties and obligations;
• manner of removal; and
• other conditions relevant for their functioning.

Functions of GST practitioners

Section 48(2) read with Rule 83 (8) provides the functions of the GST Practitioners on behalf of the registered persons, as detailed below-

• to furnish the details of outward supplies under section 37;
• to furnish the details of inward supplied under section 38;
• to furnish returns under section 39;
• to furnish annual return under section 44;
• to furnish final return under section 45;
• to make deposit for credit into the electronic cash ledger;
• file a claim for refund; and
• file an application for amendment or cancellation of registration.

Who may enroll?

          Rule 83 (1) provides that any person who-

• is a citizen of India;
• is a person of sound mind;
• is not adjudicated as insolvent;
• has not been convicted by a competent court

may enroll himself as a GST practitioner.

Conditions

A person who intends to enroll as a GST Practitioner is to satisfy the following conditions-

• if he is retried officer of-

• the Commercial Tax Department of any State Government; or
• the Central Board of Excise and Customs, Department of Revenue,

who, during his service under the Government, had worked in a post not lower than the rank of Group B gazette officer for a period of not less than two years; or

• if 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 has passed-

• a graduate or post graduate degree or its equivalent examinations 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 force in law; or
• a degree examination of any Foreign University recognized by any Indian University as equivalent to the degree examination as mentioned above; or
• any other examination notified by the Government on the recommendations of the Council, for this purpose; or
• has passed any of the following examinations-

• final examination of Institute of Chartered Accountants of India; or
• final examination of Institute of Cost Accountants of India; or
• final examination of Institute of Company Secretaries of India.

Enrolment

A person who intends to act as GST Practitioner, he has to apply in Form GST PCT – 01 electronically through the common portal.  The officer authorized in this behalf shall, after making such enquiry as he considers necessary either enroll the applicant as GST Practitioner and issue a certificate in Form GST PCT – 02 or reject the application where it is found that the applicant is not qualified to be enrolled as a GST Practitioner.

A goods and services tax practitioner enrolled in any other State or Union territory shall be treated as enrolled in the State or Union territory.

No person shall be eligible to attend before any authority as a goods and services tax practitioner in connection with any proceedings under the Act on behalf of any registered or un-registered person unless he has been enrolled.

Validity of certificate

The certificate issued shall be valid until it is cancelled.  No person enrolled as a GST Practitioner shall be eligible to remain enrolled unless he passes such examination conducted at such periods and by such authority as may be notified by the Commissioner on the recommendations of the Council.  Such person is to pass the said examination within a period one year from the appointed date.

Vide Notification No. 24/2018-Central Tax, dated 28.05.2018, the Central Government notified the National Academy of Customs, Indirect Taxes and Narcotics, Department of Revenue, Ministry of Finance, Government of India, as the authority to conduct the examination.

Disqualification

 If any goods and services tax practitioner is found guilty of misconduct in connection with any proceedings under the Act, the authorized officer may, after giving him a notice to show cause in FORM GST PCT-03 for such misconduct and after giving him a reasonable opportunity of being heard, by order in FORM GST PCT -04 direct that he shall henceforth be disqualified under section 48 to function as a goods and services tax practitioner.

Any person, who is aggrieved against the above said order, may file an appeal to the Commissioner within 30 days from the date of issue of such order.

Authorizing GST Practitioner

 Any registered person may, at his option, authorize a goods and services tax practitioner on the common portal in FORM GST PCT-05 or, at any time, withdraw such authorization in FORM GST PCT-05 and the goods and services tax practitioner so authorized shall be allowed to undertake such tasks as indicated in the said authorization 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 authorized 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.  Where the registered 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 statement furnished by the goods and services tax practitioner.

 A goods and services tax practitioner attending on behalf of a registered or an unregistered person in any proceedings under the Act before any authority shall produce before such authority, if required, a copy of the authorization given by such person in FORM GST PCT-05.

Consent of registered person

Where any 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 authorized 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 proceeded with further until the registered person gives his consent to the same in Form GST PCT – 05. 

Obligation of registered person

Before confirming submission of any statement prepared by the goods and services tax practitioner, the registered person is to ensure that the facts mentioned in the return are true and correct.   The responsibility for correctness of any particulars furnished in the return or other details filed by the goods and services tax practitioners shall continue to rest with the registered person on whose behalf such return and details are furnished.

Obligation of GST Practitioner

The goods and services tax practitioner shall prepare the statements with due diligence; and affix his digital signature on the statements prepared by him or electronically verify using his credentials.