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Provisions relating to a Tax Return Preparer

Rule 24 - Draft GST Return Rules - Goods and Services Tax - Rule 24 - 24. (1) An application in FORM GST TRP-1 may be made to the officer authorised in this behalf for enrolment as Tax Return Preparer by any person who satisfies any of the conditions specified below, namely: (a) (i) he is a citizen of India; (ii) he is a person of sound mind; (iii) he is not adjudicated as insolvent; (iv) he has not been convicted by a competent court for an offence with imprisonment not less than two years; and .....

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iting, 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 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 equivalen .....

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eturn Preparer and issue a certificate to that effect in FORM GST TRP-2 or reject his application where it is found that the applicant is not qualified to be enrolled as a Tax Return Preparer. (3) The enrolment made under sub-rule (2) shall be valid until it is cancelled. (4) If any Tax Return Preparer is found guilty of misconduct in connection with any proceeding under the Act, the authorised officer may, by order, in FORM GST TRP-4 direct that he shall henceforth be disqualified under section .....

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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 Tax Return Preparer. (7) Any taxable person may, at his option, authorise a Tax Return Preparer on the Common Portal in FORM GST TRP-6 or, at any time, withdraw such authorisation in FORM GST TRP-7 and the Tax Return Preparer so authorised shall be allowed to undertake such tasks as indicated in FORM GST TRP-6 during the period of authorisation. (8) Where a stateme .....

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