In India, section 48 of the CGST Act authorizes an eligible person to operate as an approved GST practitioner. He has the authority to file returns on behalf of the taxable people under the indirect tax regime of the nation.
A registered person may authorize an approved GST practitioner to furnish information on his behalf to the government. The rule 24 & 25 of the Returns Rules prescribes the manner of approval of goods & services tax practitioners, their eligibility conditions, duties & obligations, manner of removal & other conditions that are relevant for their functioning etc.
There are standardized formats from GST PCT – 1 to GST PCT – 5 that have been prescribed for making application for enrolment as a GST practitioner, certificate of enrolment, show cause notice for disqualification, order of rejection of enrolment application, a list of approved GST practitioners, authorization letter & withdrawal of authorization.
Activities of a registered GST practitioner:
A registered Goods & Services Tax practitioner can undertake any or all of the below stated activities on behalf of a registered person:
- Furnish monthly, quarterly, annual or final return
- Furnish details of outward & inward supplies
- File a claim for refund
- Make deposit for credit into the electronic cash ledger
- File an application for amendment or cancellation of registration
However, it has been stated that a person who is registered under the confirmation form shall be sought in scenarios where an application relating to a claim for refund or an amendment application or cancellation of registration has been submitted by the goods and services tax practitioner.
Eligibility Criteria for becoming a GST Practitioner:
A person is eligible for becoming a GST practitioner under the GST regime if he or she satisfies the below mentioned conditions, He/She:
- is a citizen of India
- is mentally solvent (of soundmind)
- is not declared as an insolvent
- is not been convicted of an offence with imprisonment for a period exceeding two years.
In addition to it, a person’s academics must align with the below mentioned qualifications & work experience:
Retired officer of the Commercial Tax Department of any State Government / Central Board of Excise and Customs considering he has worked for a period of not less than 2 years in a post not lower in rank than of a Group-B gazette officer; or has passed a graduate or postgraduate degree or its equivalent examination –
- Has a degree in Commerce, Law, Banking including Higher Auditing, Business Administration or Business Management from a University recognized and affiliated in India
- Has passed a degree examination of a university situated abroad but recognized by an Indian university equivalent to the above mentioned degree examination
- Has cleared any other examination as notified by the Indian government
- Has passed any degree examination of an Indian or a foreign university recognized by an Indian university as well as passed any of the final examination of the Institute of Chartered Accountants of India/ final examination of the Institute of Cost Accountants of India/ final examination of the Institute of Company Secretaries of India
Conditions for GST Practitioners
A registered candidate is eligible to give consent & authorize a GST practitioner in the form GST PCT – 5 by listing the authorized activities in which he intends to authorize the GST practitioner. The registered candidate authorizing a GST practitioner must authorize in standard form Part A of form GST PCT – 5 and the GST practitioner has to accept the authorization in Part B of the form GST PCT – 5. The GST practitioner is allowed to undertake only the tasks permitted in the authorization form GST PCT – 5. The registered person is entitled to withdraw such authorization, prescribed in the above mentioned form at any time.
The GST practitioner must prepare each statement with due diligence & affix is digital signature on the statements prepared by him or electronically verify the statements using his credentials. If the GST practitioner is found guilty of misconduct, his enrolment is liable to become void. A show-cause notice will be issues to him in the form GST PCT – 3.
List of Formats (GST Practitioner)
|Sr. No.||Form No.||Description|
|1.||GST PCT – 1||Application for Enrolment as Goods and Services Tax Practitioner|
|2.||GST PCT-02||Enrolment Certificate for Goods and Services Tax Practitioner|
|3.||GST PCT-03||Show Cause Notice for disqualification|
|4.||GST PCT-04||Order of Rejection of Application for enrolment as GST Practitioner/ Or Disqualification to function as GST Practitioner|
|5.||GST PCT-05||Authorization/withdrawal of authorization of Goods and Service Tax Practitioner|