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GST Practitioners

Section 48 of the CGST Act provides for theauthorisation of an eligible person to act asapproved GST practitioner. A registered person mayauthorise an approved GST practitioner to furnishinformation, on his behalf, to the government.The manner of approval of goods and services taxpractitioners, their eligibility conditions, dutiesand obligations, manner of removal and otherconditions relevant for their functioning have beenprescribed in the Rule 24 and 25 of the Return Rules.Standardised formats from GST PCT-1 to GST PCT-5 have been prescribed for making applicationfor enrolment as GST practitioner, certificate ofenrolment, show cause notice for disqualification,order of rejection of application of enrolment, listof approved GST practitioners, authorisation letterand withdrawal of authorisation. A goods andservices tax practitioner enrolled in any State orUnion Territory shall be treated as enrolled in theother States/Union territories.

Eligibility Criteria for becoming GST practitioner

Rule 24 of the Return rules, provides the eligibilityconditions to get enrolled as GST Practitioner. Anyperson who
(i) is a citizen of India
(ii) is a person of sound mind
(iii) is not adjudged as insolvent
(iv) has not been convicted by a competent court foran offence with imprisonment not less than twoyears

In addition, the person should also satisfy any of thefollowing conditions:

(a) Is a retired officer of the Commercial TaxDepartment of any State Government or ofthe CBEC and has worked in a post not lower inrank than that of a Group-B gazetted officer forminimum period of two years or

(b) Has been enrolled as a sales tax practitioner ortax return preparer under the existing law for aperiod of not less than five years

(c) Has passed:
(i) a graduate or postgraduate degree or itsequivalent examination having a degree inCommerce, Law, Banking including HigherAuditing, or Business Administration orBusiness Management from any IndianUniversity established by any law for the timebeing in force or
(ii) a degree examination of any ForeignUniversity recognized by any Indian Universityas equivalent to the degree examinationmentioned in sub clause (i) or
(iii) any other examination notified by theGovernment, on the recommendation of theCouncil, for this purpose or
(iv) any degree examination of an Indian Universityor of any Foreign University recognized by anyIndian University as equivalent of the degreeexamination or
(v) has passed any of the following examinations,namely :

(a) final examination of the Institute ofChartered Accountants of India or
(b) final examination of the Institute of CostAccountants of India or
(c) final examination of the Institute ofCompany Secretaries of India

A person desirous of becoming GST Practitioner hasto submit an application in the form GST PCT-1. Theapplication shall be scrutinised and GST practitionercertificate shall be granted in the form GST PCT-2. Incase, the application is rejected, proper reasons shallhave to be mentioned in the form GST PCT-4. Theenrolment once done remains valid till it is cancelled.But no person enrolled as a goods and services taxpractitioner shall be eligible to remain enrolled unlesshe passes such examination conducted at such periodsand by such authority as may be notified by theCommissioner on the recommendations of theCouncil. Any person who has been enrolled as goods andservices tax practitioner by virtue of him being enrolledas a sales tax practitioner or tax return preparer underthe existing law shall remain enrolled only for a periodof one year from the appointed date unless he passesthe said examination within the said period of one year.

Activities by GST practitioner

A goods and services tax practitioner can undertake anyor all of the following activities on behalf of a registeredperson:

(a) furnish details of outward and inward supplies
(b) furnish monthly, quarterly, annual or final return
(c) make deposit for credit into the electronic cashledger
(d) file a claim for refund and
(e) file an application for amendment or cancellation ofregistration.

But it has been provided that a confirmation from aregistered person shall be sought where an applicationrelating to a claim for refund or an application foramendment or cancellation of registration has beensubmitted by the goods and services tax practitioner.In addition, a GST practitioner shall also be allowedto appear as authorised representative before anyofficer of department, Appellate Authority or AppellateTribunal, on behalf of such a registered person who hasauthorised him to be his GST practitioner.

Conditions for GST Practitioner

Any registered person may give consent andauthorise a GST practitioner in the form GST PCT-5 bylisting the authorised activities in which he intends toauthorise the GST practitioner. The registered personauthorising a GST Practitioner shall have to authorisein the standard form Part A of form GST PCT-5 and theGST practitioner will have to accept the authorisationin Part B of the form GST PCT-5. The GST practitionershall be allowed to undertake only such tasks asindicated in the authorisation form GST PCT-5. Theregistered person may, at any time, withdraw suchauthorisation in the prescribed form GST PCT-5.
Responsibility for correctness of particulars: Theresponsibility for correctness of any particularsfurnished in the return or other details filed by theGST practitioners shall continue to rest with theregistered person on whose behalf such return anddetails are furnished.
Any statement furnished by the GST practitioner shallbe made available to the registered person on theGST Common Portal. For every statement furnishedby the GST practitioner, a confirmation shall besought from the registered person over email or SMS.The registered person before confirming, shouldensure that the facts mentioned in the return are trueand correct before signature. However, failure torespond to request for confirmation shall be treatedas deemed confirmation.
The GST practitioner shall prepare all statements withdue diligence and affix his digital signature on thestatements prepared by him or electronically verifyusing his credentials. If the GST practitioner is foundguilty of misconduct, his enrolment will be liable tobe cancelled. A show cause notice would be issued tohim in the form GST PCT-3.

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