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Goods and Service Tax Practitioners - [Section 48] - GST Ready Reckoner - GSTExtract Goods and Service Tax Practitioners Eligibility criteria, approval, conditions, duties etc for enrolment as GST Practitioner [ Section 48 read with Rule 83 of CGST Rules] The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning shall be such as may be prescribed Eligibility conditions for enrolment as GST practitioner [Rule 83(1)] An application in GST PCT-01 may be made electronically for enrolment as GST practitioner by 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, he should also satisfy any of the following conditions (a) he is a retired officer of the Commercial Tax Department of any SG or of the [Central Board of indirect taxes] and Customs, Department of Revenue, Government of India, who, during his service under the Government, had worked in a post not lower than the rank of a Group-B gazetted officer for a period of not less than 2 years; or (b) he has enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than 5 years; (c) he has passed, (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 recognised 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) has passed any of the following examinations, namely:- (a) final examination of the ICAI; or (b) final examination of the ICMAI; or (c) final examination of the ICSI. Accept or reject application for GST practitioner [ Rule 83(2) ] On receipt of the application referred to in rule 83(1), the officer authorised in this behalf shall, after making such enquiry as he considers necessary, either enrol the applicant as a GST practitioner and issue a certificate to that effect in GST PCT-02 or reject his application where it is found that the applicant is not qualified to be enrolled as a GST practitioner. Qualifying the examination for enrolment as GST practitioner [ Rule 83(3) ] The enrolment made under rule 83(2) 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. No person to whom the provisions of clause (b) of sub-rule (1) of rule 83 apply shall be eligible to remain enrolled unless he passes the said examination within a period of 30 months from the appointed date. Procedure of examination for GST practitioner refer rule 83A . Disqualification for GST practitioner [ Rule 83(4) ] If any GST practitioner is found guilty of misconduct in connection with any proceedings under the Act, the authorised officer may, after giving him a notice to show cause in GST PCT-03 for such misconduct and after giving him a reasonable opportunity of being heard, by order in GST PCT-04 direct that he shall henceforth be disqualified under section 48 to function as a GST practitioner. Appeal file against order of disqualification [ Rule 83(5) ] Any person against whom an order under sub rule 83(4) is made may, within 30 days from the date of issue of such order, appeal to the Commissioner against such order. Deemed enrolment in other State [Rule 83(11)] A GST practitioner enrolled in any other State or UT shall be treated as enrolled in the State or UT for the purposes specified in sub-rule (8) of rule 83. Before submission of return/ statements etc, GST practitioner shall take confirmation on mail/sms from Registered person [ Rule 83(7) ] Where a statement required to be furnished by a Registered person has been furnished by the GST practitioner authorised by him, a confirmation shall be sought from the Registered person over email or SMS and the statement furnished by the GST practitioner shall be made available to the RP on the common portal: Provided that 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 GST practitioner. Registered person shall furnish his consent in GST PCT-05 to GST practitioner [Rule 83(4)] Registered person opting to furnish his return through a GST practitioner shall- (a) give his consent in GST PCT-05 to any GST practitioner to prepare and furnish his return; and (b) before confirming submission of any statement prepared by the GST practitioner, ensure that the facts mentioned in the return are true and correct. Authorisation to GST practitioner by Registered Person for GST practitioner [Section 48(2) read with rule 83(6) (8) ] Return related authorisation :- A GST practitioner can undertake any or all of the following activities on behalf of a Registered person if so authorised by him to- (a) furnish the details of outward; (b) furnish monthly, quarterly, annual or final return; (c) make deposit for credit into the electronic cash ledger; (d) file a claim for refund; (e) file an application for amendment or cancellation of registration; (f) furnish information for generation of e-way bill; (g) furnish details of challan in FORM GST ITC-04; (h) file an application for amendment or cancellation of enrolment under rule 58 ; and (i) file an intimation to pay tax under the composition scheme or withdraw from the said scheme: Other than return related authorisation:- 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 GST 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 RP gives his consent to the same. option for Withdrawal authorization :- Any registered person may, at his option, authorise a goods and services tax practitioner on the common portal in FORM GST PCT-05 or, at any time, withdraw such authorisation in FORM GST PCT-05 and the goods and services tax practitioner so authorised shall be allowed to undertake such tasks as indicated in the said authorisation during the period of authorisation. Obligation of GST Practitioner [Rule 83(10)] The GST 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. Responsibility of Registered person shall continue even on authorisation to GST practitioner [Section 48(3) ] Notwithstanding anything contained in sub-section (2) of section 48, the responsibility for correctness of any particulars furnished in the return or other details filed by the GST practitioners shall continue to rest with the Registered person on whose behalf such return and details are furnished. Only enrolled GST practitioner may appear in any proceedings on behalf of Person As per rule Rule 84(1) , No person shall be eligible to attend before any authority as a GST practitioner in connection with any proceedings under the Act on behalf of any registered or un-registered person unless he has been enrolled under rule 83 . As per Rule 84(2) , A GST practitioner attending on behalf of a registered or an un-registered person in any proceedings under the Act before any authority shall produce before such authority, if required, a copy of the authorisation given by such person in FORM GST PCT-05 .
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