Provisions Relating to GST Practitioner

Rule-83 of CGST Rules 2017

Pro­vi­sions relat­ing to a goods and ser­vices tax practitioner.-

(1) An appli­ca­tion in FORM GST PCT-01 may be made elec­tron­i­cal­ly through the com­mon por­tal either direct­ly or through a Facil­i­ta­tion Cen­tre noti­fied by the Com­mis­sion­er for enrol­ment as goods and ser­vices tax prac­ti­tion­er by any per­son who,

  • is a cit­i­zen of India;
  • is a per­son of sound mind;
  • is not adju­di­cat­ed as insolvent;
  • has not been con­vict­ed by a com­pe­tent court; and sat­is­fies any of the fol­low­ing con­di­tions, namely:-
  • that he is a retired offi­cer of the Com­mer­cial Tax Depart­ment of any State Gov­ern­ment or of the Cen­tral Board of Excise and Cus­toms, Depart­ment of Rev­enue, Gov­ern­ment of India, who, dur­ing his ser­vice under the Gov­ern­ment, had worked in a post not low­er than the rank of a Group‑B gazetted offi­cer for a peri­od of not less than two years; or
  • that he has enrolled as a sales tax prac­ti­tion­er or tax return pre­par­er under the exist­ing law for a peri­od of not less than five years;
  • he has passed, 
    • a grad­u­ate or post­grad­u­ate degree or its equiv­a­lent exam­i­na­tion hav­ing a degree in Com­merce, Law, Bank­ing includ­ing High­er Audit­ing, or Busi­ness Admin­is­tra­tion or Busi­ness Man­age­ment from any Indi­an Uni­ver­si­ty estab­lished by any law for the time being in force; or
    • a degree exam­i­na­tion of any For­eign Uni­ver­si­ty recog­nised by any Indi­an Uni­ver­si­ty as equiv­a­lent to the degree exam­i­na­tion men­tioned in sub-clause (i); or
    • any oth­er exam­i­na­tion noti­fied by the Gov­ern­ment, on the rec­om­men­da­tion of the Coun­cil, for this pur­pose; or
    • has passed any of the fol­low­ing exam­i­na­tions, namely:- 
      • final exam­i­na­tion    of   the    Insti­tute   of    Char­tered Accoun­tants of India; or
      • final exam­i­na­tion of the Insti­tute of Cost Accoun­tants of India; or
      • final exam­i­na­tion    of    the    Insti­tute   of    Com­pa­ny Sec­re­taries of
  • On receipt of the appli­ca­tion referred to in sub-rule (1), the offi­cer autho­rised in this behalf shall, after mak­ing such enquiry as he con­sid­ers nec­es­sary, either enrol the appli­cant as a goods and ser­vices tax prac­ti­tion­er and issue a cer­tifi­cate to that effect in FORM GST PCT-02 or reject his appli­ca­tion where it is found that the appli­cant is not qual­i­fied to be enrolled as a goods and ser­vices tax
  • The enrol­ment made under sub-rule (2) shall be valid until it is cancelled:

Pro­vid­ed that 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:

Pro­vid­ed fur­ther that no per­son to whom the pro­vi­sions of clause (b) of sub-sec­tion (1) apply shall be eli­gi­ble to remain enrolled unless he pass­es the said exam­i­na­tion with­in a peri­od of one year from the appoint­ed date.

  • If any goods and ser­vices tax prac­ti­tion­er is found guilty of mis­con­duct in con­nec­tion with any pro­ceed­ings under the Act, the autho­rised offi­cer may, after giv­ing him a notice to show cause in FORM GST PCT-03 for such mis­con­duct and after giv­ing him a rea­son­able oppor­tu­ni­ty of being heard, by order in FORM GST PCT ‑04 direct that he shall hence­forth be dis­qual­i­fied under sec­tion 48 to func­tion as a goods and ser­vices tax
  • Any per­son against whom an order under sub-rule (4) is made may, with­in thir­ty days from the date of issue of such order, appeal to the Com­mis­sion­er against such
  • Any reg­is­tered per­son may, at his option, autho­rise a goods and ser­vices tax prac­ti­tion­er on the com­mon por­tal in FORM GST PCT-05 or, at any time, with­draw such autho­ri­sa­tion in FORM GST PCT-05 and the goods and ser­vices tax prac­ti­tion­er so autho­rised shall be allowed to under­take such tasks as indi­cat­ed in the said autho­ri­sa­tion dur­ing the peri­od of
  • Where a state­ment required to be fur­nished by a reg­is­tered per­son has been fur­nished by the goods and ser­vices tax prac­ti­tion­er autho­rised by him, a con­fir­ma­tion shall be sought from the reg­is­tered per­son over email or SMS and the state­ment fur­nished by the goods and ser­vices tax prac­ti­tion­er shall be made avail­able to the reg­is­tered per­son on the com­mon portal:

Pro­vid­ed that where the reg­is­tered per­son fails to respond to the request for con­fir­ma­tion till the last date of fur­nish­ing of such state­ment, it shall be deemed that he has con­firmed the state­ment fur­nished by the goods and ser­vices tax practitioner.

  • A goods and ser­vices tax prac­ti­tion­er can under­take any or all of the fol­low­ing activ­i­ties on behalf of a reg­is­tered per­son, if so autho­rised by him to- 
    • fur­nish the details of out­ward and inward supplies;
    • fur­nish month­ly, quar­ter­ly, annu­al or final return;
    • make deposit for cred­it into the elec­tron­ic cash ledger;
    • file a claim for refund; and
    • file an appli­ca­tion for amend­ment or can­cel­la­tion of registration:

Pro­vid­ed that where any 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 autho­rised by the reg­is­tered per­son, a con­fir­ma­tion shall be sought from the reg­is­tered per­son and the appli­ca­tion sub­mit­ted by the said prac­ti­tion­er shall be made avail­able to the reg­is­tered per­son on the com­mon por­tal and such appli­ca­tion shall not be pro­ceed­ed with fur­ther until the reg­is­tered per­son gives his con­sent to the same.

  • Any reg­is­tered per­son opt­ing to fur­nish his return through a goods and ser­vices tax prac­ti­tion­er shall- 
    • give his con­sent in FORM GST PCT-05 to any goods and ser­vices tax prac­ti­tion­er to pre­pare and fur­nish his return; and
    • before con­firm­ing sub­mis­sion of any state­ment pre­pared by the goods and ser­vices tax prac­ti­tion­er, ensure that the facts men­tioned in the return are true and correct.
  • The goods and ser­vices tax prac­ti­tion­er shall- 
    • pre­pare the state­ments with due dili­gence; and
    • affix his dig­i­tal sig­na­ture on the state­ments pre­pared by him or elec­tron­i­cal­ly ver­i­fy using his

A goods and ser­vices tax prac­ti­tion­er enrolled in any oth­er State or Union ter­ri­to­ry shall be treat­ed as enrolled in the State or Union ter­ri­to­ry for the pur­pos­es spec­i­fied in sub-rule (8).

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