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TAX RETURN PREPARER UNDER MODEL GST LAW

Goods and Services Tax - GST - By: - Mr. M. GOVINDARAJAN - Dated:- 14-10-2016 Last Replied Date:- 8-4-2017 - Section 34(1) of the model Goods and Services Tax Act, 2016 ( Act for short) provides that the appropriate Government may prescribe the manner of approval of Tax Return preparers, their eligibility conditions, duties and obligations as may be relevant for their functioning as a Tax Return Preparer. Eligibility Any person may act as a Tax Return Preparer under this Act if he satisfies any .....

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B gazette Officer for a period of not less than 2 years; or He 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 University established by any law for the time being in force; or a degree examination of foreign university recognized by any Indian University as equivalent to the degree examination above; or any other examination notified by the .....

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s Tax Return Preparer may made an application to the officer authorized in this behalf for enrolment as Tax Return Preparer in Form No. GST TRP - 1. On receipt of such application, the authorized officer shall, after making required inquiries as he considers necessary, either enroll the applicant as a Tax Return Preparer and issue a certificate in Form No. GST TRP - 2 or reject his application if he found that the applicant is not qualified to be enrolled as a Tax Return Preparer. Validity The e .....

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order of disqualification is passed, may file an appeal to the Commissioner against such order. The appeal is to be filed with 30 days from the date of the order. List of Tax Return Preparers A list of Tax Return Preparers enrolled shall be maintained on the Common Portal in Form No. GST TRP - 5. The Authorized Officer may make such 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. Authorizati .....

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onfirmation shall be sought from the taxable person over email or SMS. The statement furnished by the Tax Return Preparer shall be made available to the taxable person on the Common Portal. Where the taxable person fails to respond to the request for confirmation till the date of furnishing of such statement, it shall be deemed that he has confirmed the statements furnished by the Tax Return Preparer. Section 34(3) of the Act provides that the responsibility for correctness of any particulars fu .....

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e electronic cash ledger; file a claim for refund; and file an application for amendment or cancellation of registration. Obligation of taxable person Any taxable person opting to furnish his return through a Tax Return Preparer shall give his consent in Form No. GST TRP - 6 to any Tax Return Preparer and furnish his return and before confirming submission of any statement, ensure that the facts mentioned in the return are true and correct. Obligation of Tax Return Preparer The Tax Return Prepar .....

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axable person in Form No. GST TRP - 6. - Reply By Ganeshan Kalyani - The Reply = The responsibility of tax return preparer is NIL. The dealers shall not have much knowledge about the details that are required to show in the return. In such cases if tax return preparer does not advises or just uploads the details as received from dealers then the return would be incomple and the responsibility is upon the assessee. Thus in my view the tax return preparer should in addition to filing rreturn also .....

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registered tax practitioner (though the list of qualifications are equivalent) and the act of giving advice by a person is always discretionary and cannot be made an obligation. Further, trp is supposed to assist so an assessee has to have knowledge of the law as otherwise cannot be pleaded as an excuse. - Reply By MARIAPPAN GOVINDARAJAN - The Reply = There is no provision in the model GST law as to the fate of present tax return preparer. I hope that it would be found place in the original Act. .....

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