GST brings a concept of GST Practitioner for those who intend to appear before the GST Authority for any matter. The following article discusses the eligibility criteria, relevant forms, procedure etc.
♦ ELIGIBILITY CRITERIA TO APPLY FOR GST PRACTITIONER
Following are the eligibility criteria to apply for GST Practitioner:
a. i. The person is a citizen of India.
ii. The person is of a sound mind.
iii. The person is not adjudicated as insolvent.
iv. The person has not been convicted by a competent court for an offence with imprisonment not less than two years
And satisfies any of the following conditions,
b. He is retired officer of Group-B Gazetted officer of any state VAT Department or CBEC or department of Revenue, or
c. A Graduate or Post graduate of commerce, Law, Banking, Business administration, Business Management from any Indian University established by law.
d. Person who has cleared any degree (as mentioned in “c”) examination of foreign university as recongnized by Indian university
e. Chartered Accountant Or Cost and Management Accountant Or Company Secretary
♦ Procedure to get Registered
Step : 1 – Make application in GST PCT-1
Step : 2 – Authorized officer shall after making enquiry about the eligibility, issue the certificate in GST PCT – 2
♦ Online list of GST Practitioner
A list of goods and services tax practitioner enrolled shall be maintained on the Common Portal in FORM GST PCT -5
Online Authority by Registered person
Any registered person may, at his option, authorize a goods and services tax practitioner on the Common Portal in FORM GST PCT -6 or, at any time, withdraw such authorization in FORM GST PCT -7 and the goods and services tax practitioner so authorized shall be allowed to undertake such tasks as indicated in FORM GST PCT -6 during the period of authorization.
♦ Statement furnished by the Tax Practitioner
Where a statement required to be furnished by a registered person has been furnished by the goods and services tax practitioner authorized by him, a confirmation shall be sought from the registered person over email or SMS and the statement furnished by the goods and services tax practitioner shall be made available to the registered person.
♦ Activities on behalf of registered person
A goods and services tax 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.
♦ Condition for appearance
No person shall be eligible to attend before any authority, as a goods and services tax practitioner, in connection with any proceedings under the Act on behalf of any registered person or un-registered person unless his name has been entered in the list maintained in Form GST PCT-5.
♦ Found Guilty
If any goods and services tax practitioner is found guilty of misconduct in connection with any proceedings under the Act, the authorised officer may, by order, in FORM GST PCT – 3 direct that he shall henceforth be disqualified under section 48, after giving him a notice to show cause in FORM GST PCT – 4 against such disqualification and after giving him a reasonable opportunity of being heard.
Such person can file appeal to the Commissioner against such order for within 30 days.