Sec 2(55) – Goods and Services Tax Practitioner

You are here :Home>Bare Law>Sec 2(55) – Goods and Services Tax Practitioner
Sec 2(55) – Goods and Services Tax Practitioner 2017-04-14T03:30:02+00:00

GST India Forum – Goods and Services Tax (GST) in India Forums Bare Law Sec 2(55) – Goods and Services Tax Practitioner

Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • AdminAdmin
    Keymaster
    Post count: 130
    Topics: 129
    Replies: 1
    Been thanked: 1 time
    #1274 |

    “goods and services tax practitioner” means any person who has been approved under section 48 to act as such practitioner

    Priya MadrechaPriya Madrecha
    Moderator
    Post count: 280
    Topics: 4
    Replies: 276
    Been thanked: 1 time

    A goods and service tax practitioner (GST practitioner) is a person who can undertake the following activities on behalf of a registered person (if so authorized):
    (a)    Furnish details of outward and inward supplies;
    (b)    Furnish monthly, quarterly, annual or final return;
    (c)    Make deposits in the Electronic Credit Ledger;
    (d)    File a claim for refund;
    (e)    File an application for amendment/ cancellation of registration.
    The following aspects need to be noted:
    •    A person desirous of being enrolled as a GST Practitioner should make an application in Form GST PCT-1 and satisfy the conditions required;
    •    The GST practitioner is required to affix his digital signature on the statements prepared by him/ electronically verify using his credentials;
    •    The responsibility of correctness of the details furnished will lie on the registered person only.

Viewing 2 posts - 1 through 2 (of 2 total)

You must be logged in to reply to this topic.