The Tax Bar Association, Pune, has made a representation to the GST Council requesting to permit the advocates to appear before the GST authorities without enrolling as GST Practitioners.
The memorandum says that the provisions under the GST laws providing eligibility criteria, duties and obligations of Goods and Service Tax practitioners are not applicable to advocates and other professionally qualified persons.
“Other professionals [covered by Sec 116 (2) (a), (b), (c)] having attained the qualification under various acts, like that of an Advocate who attain qualification in the field of law, already holds a certificate of practice, for dealing with any subject of law in any legal field, which includes direct and also indirect taxes, as well. Hence, the provisions of Section 48 laying the procedures for practice in GST law, inter “Ialia, rightly excludes Advocates covered by Section 116 (2) (b) of CGST Act, 2017, for the reason that such professionals once they hold certificate of practice and is a registered Advocate in recognized Bar Council, then he is allowed to practice in GST law as well,” it said.
The memorandum pointed out that the GSTP online registration form prepared by GSTN inadvertently includes all professionals authorized under Sec. 116 as per which, other professionals like Advocates also need to register as GSTP.
“Once you upload the form then it may become necessary for them to appear for the examination. Rule 84 further provides that unless you are registered as GSTP and passed the examination you will not be authorized to represent. It is apprehended that GST authorities may not allow Advocates to appear without registration as GSTP. In fact, one of our members when he wanted to appear before GST authority, was questioned “whether he is registered as GSTP on the portal,” the memo said.
It was, therefore, requested to delete reference to the other professionals such as advocates in the online GSTP registration form and only qualifications for GSTP as provided in rule 83 be retained in the form.
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