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Eligibility, Duties and obligation of GSTP has been given in section 48 of the CGST Act. The detailed provisions has been discussed here under.

GST practitioner Eligibility

Rule 24 of the GST Return rules, provides states the conditions to get enrolled as GST Practitioner. Person who 
  1. is a citizen of India 
  2. is not a person of unsound mind 
  3. is not declared as insolvent 
  4. has not been penalized by a competent court for an offence with imprisonment not less than 2 years 
    In addition to above, the person should also fulfill any of the following conditions: 
    • (a) a retired officer of the Commercial Tax Department of any State Government or of the CBEC ( Central Board of Excise & Commission) and has worked in a post minimum  of group B gazetted officer for minimum period of two years or 
    • (b) Has been registered as a sales tax practitioner or tax return preparer under the existing law for a period of not less than 5 years 
    • (c) Has passed: 
      1. a graduate degree or postgraduate degree or its equivalent degree in Commerce, Law, Banking including Higher Auditing, Business Administration or Business Management from any Indian University established under any law for the time being in force or
      2. a degree from any Foreign University recognized by any Indian University that is  equivalent to the degree examination mentioned in sub clause (i) or 
      3. any other examination/degree notified by the Government, on the recommendation of the Council, for this purpose or 
      4. any Graduate degree of an Indian University or of any Foreign University recognized by any Indian University that is equivalent of the degree examination or 
  5. has cleared any of the following examinations, namely :
    • (a) final examination of the ICAI or 
    • (b) final examination of the ICWA or 
    • (c) final examination of the ICSI 

Procedure to Become GST Practitioner

A person who want to be a GSTP ( Goods and Service Tax Practitioner) has to submit an application in the form GST PCT-1. The application shall be scrutinized/checked and GSTP certificate shall be granted in the form GST PCT-2. The will be valid till it is cancelled.

Rejection of Application

On rejection of application valid reason shall be mentioned in the form GST PCT-4. Within 30 days from the date of the order he can appeal to the customer against disqualification order. No person enrolled as a GSTP shall be eligible to remain enrolled unless he cleared such examination conducted at such periods/intevals and by such authority as may be notified by the Commissioner on the recommendations of the GST Council.

Appointment of GST Practitioner and his duties

Appointment of GST Practitioner can be made by a registered person by authorizing him in FORM GST PCT - 6. FORM GST PCT - 7 should be used for removing a GSTP. This concept is taken from Income Tax, where you appoint a CA to file your tax audits. A GSTP 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 of tax amount for credit into the electronic cash ledger 
  • (d) file a claim for refund and 
  • (e) for amendment or cancellation of registration file an application. 

Duties for GST Practitioner 

Also Read NOC For GST Practitioner

Form GST PCT-5 will be used for authorising GSTP by any Registered Person. Part A of Form GST PCT -5 will be used by Registered person and part B of same form used by GSTP to Accept Authorisation.

In addition, a GST practitioner can also appear as authorised representative before department, Appellate Authority or Appellate Tribunal, on behalf of such a registered person who has authorised him to be his GST practitioner. FORM GST PCT - 6 is required by GST Practitioner for representing client before any authority.

For representing client GST practitioner name should be included in form GST PCT -5 and this form will be hosted on GST portal containing the list of GST practitioners.

The GST practitioner shall be allowed to work only on those tasks as given in the authorisation form GST PCT-5. Authorisation can be withdrawn by registered person given in GST PCT -5. 

The responsibility Correctness of any details given in return or any other details given by GSTP shail be on registered person on whose behalf return is filed

Any statement furnished by the GST practitioner shall be made available to the registered person on the GST Portal and a confirmation shall be received from the registered person on email or via SMS. The registered person before confirming, should ensure that the details given in the return are true and correct. However, failure to reply to request for confirmation shall be treated as deemed confirmation.
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