TMI BlogGoods and Service Tax Practitioners - [Section 48]X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 disqualifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure 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; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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