Sec 48 – Goods and services tax practitioners

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Sec 48 – Goods and services tax practitioners 2017-04-14T14:55:47+00:00

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  • Ashish BadalaCA Ashish Badala
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    #1502 |

    (1) 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.
    (2) A registered person may authorise an approved goods and services tax practitioner to furnish the details of outward supplies under section 37, the details of inward supplies under section 38 and the return under section 39 or section 44 or section 45 in such manner as may be prescribed.
    (3) Notwithstanding anything contained in sub-section (2), the responsibility for correctness of any particulars furnished in the return or other details filed by the goods and services tax practitioners shall continue to rest with the registered person on whose behalf such return and details are furnished.

    Priya MadrechaPriya Madrecha
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    48.1  Introduction
    This provision relates to:
    —     Procedure followed in appointment/termination of Goods and Service Tax practitioners
    —     How to engage/disengage GST practitioner by the registered person
    — What are all the activities can be performed by GST practitioner on behalf of registered person
    48.2  Analysis
    Following Procedure must be followed:
    (1)    An application in FORM GST PCT-1may be made to the officer authorised in this behalf for enrolment as Goods and Services Tax Practioner 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
    (b)    that he is a retired officer of the Commercial Tax Department of any State Government or of the Central Board of Excise and Customs, Department of Revenue, Government of India, who, during his service under the Government, had worked in a post not lower in rank than that of a Group-B gazetted officer for a period of not less than two years; or
    (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 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 equivalent of the degree examination and has also passed any of the following examinations, namely. –
    (a)    final examination of the Institute of Chartered Accountants of India; or
    (b)    final examination of the Institute of Cost Accountants of India; or
    (c)    final examination of the Institute of Company Secretaries of India; or
    (2)    On receipt of the application referred to in sub-rule (1), the authorised officer shall, after making such enquiry as he considers necessary, either enrol the applicant as a Tax Return Preparer and issue a certificate to that effect in FORM GST PCT-2 or reject his application where it is found that the applicant is not qualified to be enrolled as a Goods and Services Tax Practioner.
    (3)    The certificate given to GST practitioner is valid until it is cancelled.
    (4)    If any Goods and Services Tax Practioner is found guilty of misconduct in connection with any proceeding under the Act, the authorised officer may, by order, in FORM GST PCT-4 direct that he shall henceforth be disqualified under section 48. However, before cancellation show cause notice in FORM GST PCT-3 to be served and give him a reasonable opportunity of being heard.
    (5)    Any person against whom an order of disqualification under sub-rule (4) is made may, within thirty days from the date of the order under sub-rule (4), appeal to the Commissioner against such order.
    (6)    A list of Goods and Services Tax Practioner enrolled under sub-rule (1) shall be maintained on the Common Portal in FORM GST PCT-5 and the authorised 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 goods and service tax practitioner .
    (7)    Any registered person who wants to avail the services of goods and service tax practitioner may, at his option, authorise GST practitioner on the Common Portal in FORM GST PCT-6 to carry out certain activities on his behalf. Similarly, registered person at any time, can disengage the GST practitioner through common portal by withdrawing such authorisation in FORM GST PCT-7.
    (8)    Based on the authorisation given to the GST practitioner by the registered person, the statement to be furnished by registered person shall be furnished by GST practitioner. The registered person can sought the confirmation for the completion of the work by GST practitioner either through email or SMS. The statement furnished by GST practitioner shall be available in the common portal for review and confirmation of the registered person.
    If the taxable person fails to confirm the statements furnished by GST practitioner on or before the last date of furnishing of such statement, it shall be deemed that such statement has been confirmed by registered person.
    (9)    A GST practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorised by the registered person to:
    (a)    furnish details of outward and inward supplies;
    (b)    furnish monthly, quarterly, annual or final return;
    (c)    make deposit for credit into the electronic cash ledger;
    (d)    file a claim for refund; and
    (e)    file an application for amendment or cancellation of registration.
    (10)    Any registered person opting to furnish his return through a GST practitioner shall-
    (a)    give his consent in FORM GST PCT-6 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 before signature.
    (11)    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.
    In all cases Registered person shall remain to be liable for the correctness of the return filed through GST practitioner.

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