The Central Board of Excise and Customs (CBEC) has recently released a concept note on the term GST Practitioners under the new Goods and Services Tax (GST) regime.
Section 48 of the CGST Act provides for the authorisation of an eligible person to act as approved GST practitioner.
A registered person may authorise an approved GST practitioner to furnish information, on his behalf, to the government.
Persons who want to be enrolled as GST Practitioner should submit an application in Standardised formats from GST PCT-1 to GST PCT- 5. A goods and services tax practitioner enrolled in any State or Union Territory shall be treated as enrolled in the other States/Union territories.
The enrolment once done remains valid till it is cancelled. But no person enrolled as a goods and services tax practitioner shall be eligible to remain enrolled unless he passes such examination conducted at such periods and by such authority as may be notified by the Commissioner on the recommendations of the Council.
A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person: (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.
But it has been provided that a confirmation from a registered person shall be sought where an application relating to a claim for refund or an application for amendment or cancellation of registration has been submitted by the goods and services tax practitioner. In addition, a GST practitioner shall also be allowed to appear as authorised representative before any officer of department, Appellate Authority or Appellate Tribunal, on behalf of such a registered person who has authorised him to be his GST practitioner.
Responsibility for correctness of particulars
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. Any statement furnished by the GST practitioner shall be made available to the registered person on the GST Common Portal. For every statement furnished by the GST practitioner, a confirmation shall be sought from the registered person over email or SMS.
Read the full text of the Concept note below.
