GST practitioners are governed by section 48 of the CGST Act, 2017 and Rules 83 and 84 CGST Rules, 2017 which provide for conduct, procedure, functioning etc of GST practitioners.

GST Practitioner (GSTP)

As per section 2(55) of CGST Act, 2017, 'Goods and Services Tax Practitioner (GSTP)' means any person who has been approved under section 48 of the CGST Act, 2017 as GST practitioner.

As per section 48 and rules to the Act, GST Practitioner is a tax professional who can prepare returns and perform other activities on the basis of the information furnished to him by a taxable person. However, the legal responsibility of such filings remains with the Taxpayer.

For this purpose, GST Practitioners (GSTP) are required to be enrolled with Centre or State Authority. CA, CS, CMA, Advocates, Retired Government Officials, and Graduates are eligible to apply for registration. In addition, GSTPs can be appointed Authorized Representatives who can act on the behalf of the taxpayers and represent them before tax authorities.

Authorisation to act as a GST Practitioner

Section 48 of CGST Act, 2017 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. In other words, GST practitioner shall provide services to any registered person.

As per Rule 83(6) of CGST Rules, 2017, a 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 authorisation.

Criteria for GST Practitioner

Section 48 of CGST Act, 2017, provide that Government shall provide for the conditions and stipulations and a GSTP shall fulfil those conditions which may be in respect of following:

• eligibility conditions
• duties and obligations,
• functioning, and
• manner of removal etc.

Sub rule (1) of rule 83 of CGST Rules, 2017 provides the following eligibility conditions to get enrolled as GST Practitioner. Accordingly, any person who:

(i) is a citizen of India,

(ii) is a person of sound mind,

(iii) is not adjudged as insolvent, and

(iv) has not been convicted by a competent court for an offence with imprisonment not less than two years.

   can become a GST practitioner.

Preconditions for enrolling as a GST Practitioner

A GST Practitioner must fulfil the following conditions before he/she can enroll on the GST Portal:

1. Applicant must have a valid PAN Card
2. Applicant must have a valid mobile number
3. Applicant must have a valid e-mail ID
4. Applicant must have a professional address
5. Applicant must have the prescribed documents and information on all mandatory fields as required for Enrolment
6. Applicant must fulfil the eligibility criteria of GST Practitioner

According to Rules 83 (1), in addition to above, for becoming a GST Practitioner a person should also satisfy any of the following conditions:

1. Is a retired officer of the Commercial Tax Department of any State Government or of the CBEC and has worked in a post not lower in rank than that of a Group-B gazetted officer for minimum period of two years or

(b)      Has been enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than five years

(c)      Has passed:

(i)   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

(ii)   a degree examination of any Foreign University recognised by any Indian University as equivalent to the degree examination mentioned insub-clause (i); or

(iii)   any other examination notified by the Government, on the recommendation of the Council, for this purpose; or

(iv)     has passed any of the following examinations, namely:-

(a)      final examination of the Institute of Chartered Accountants of India; or

(b)      final examination of the Institute of Cost Accountants of India; or

(c)      final examination of the Institute of Company Secretaries of India.

In other words, it can be said that the following persons are eligible for becoming a GST Practitioner:

• Chartered Accountant
• Company Secretary
• Cost and Management Accountant
• Advocate
• Person who has passed:

• Graduate or Postgraduate degree in Commerce
• Graduate or Postgraduate degree in Banking
• Graduate or Postgraduate degree in Business Administration
• Graduate or Postgraduate degree in Business Management
• Degree examination of any recognized Foreign University recognized by any Indian
• University as equivalent to degree examination

• Retired Government Officials

As per sub-rule (1) of rule 83 of CGST Rules, 2017 a person desirous of becoming GST Practitioner has to submit an application in the form GST PCT-1. The application shall be scrutinised and GST practitioner certificate shall be granted in the form GST PCT-2. In case, the application is rejected, proper reasons shall have to be mentioned in the form GST PCT-4.

As per Rule 83(3) of CGST Rules, 2017 the enrolment once done remains valid until 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.

Any person who has been enrolled as goods and services tax practitioner by virtue of him being enrolled as a sales tax practitioner or tax return preparer under the existing law shall remain enrolled only for a period of one year from the appointed date unless he passes the said examination within the said period of one year.

No person shall be eligible to attend before any authority as a goods and services tax practitioner in connection with any proceedings under the Act on behalf of any registered or un- registered person unless he has been enrolled under rule 83.

Show cause notice against GST Practitioner

If the GST practitioner is found guilty of misconduct, his enrolment is liable to be cancelled. Where 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.

Further, after giving him a reasonable opportunity of being heard, by order in FORM GST PCT -04 he can be directed that he shall henceforth be disqualified under section 48 to function as a goods and services tax practitioner.

Functions performed by GST Practitioner

As per Rule 83(8) of CGST Rules, 2017, a GST practitioner can undertake any or all of the following activities on behalf of a registeredperson:

(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.

However, 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.

Rule 83 (10) of CGST Rules, 2017 provides that the GST practitioner shall prepare all statements with due diligence and affix his digital signature on the statements prepared by him or electronically verify using his credentials.

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 besought from the registered person over email or SMS.The registered person before confirming, should ensure that the facts mentioned in the return are true and correct before signature. However, failure to respond to request for confirmation shall be treated as deemed confirmation.

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.

Change of GST Practitioner

A taxpayer may choose a different GST Practitioner by simply un-selecting the previous one and then choosing a new GST Practitioner on the GST portal.