Need Tally
for Clients?

Contact Us! Here

  Tally Auditor

License (Renewal)
  Tally Gold

License Renewal

  Tally Silver

License Renewal
  Tally Silver

New Licence
  Tally Gold

New Licence
 
Open DEMAT Account with in 24 Hrs and start investing now!
« Professional Updates »
Open DEMAT Account in 24 hrs
  IMPORTANT ANNOUNCEMENT
 Extension of Last Date for Online Empanelment of Members to act as Observers for May/June 2024 Examinations up to 15th March 2024
 Empanelment of Members to act as Observers at the Examination Centres for the Chartered Accountants Examinations May/June 2024
 Guidance Note on Audit of Banks (2024 Edition)
 Issuance of SA 800 (Revised), SA 805 (Revised), SA 810 (Revised)
 Implementation Guide on Reporting on Audit Trail under Rule 11(g) of the Companies (Audit and Auditors) Rules, 2014 (Revised 2024 Edition) - (12-02-2024)
 Important Announcement for May-June 2024 CA Examinations
 Draft Bank Branch Auditors' Panel (MEF) for the year 2023-24
 Results of the Chartered Accountants Final and Intermediate Examinations held in November 2023 declared.
 Observations of the candidates on the question papers of CA Foundation examinations - December - 2023
 Inviting suggestions by way of Questionnaire for preparation of ICAI Vision 2049

FAQs on Ethical Issues relating to GST
November, 18th 2017
                               Announcement
                                                                15.11.2017


                 Re.: FAQs on ethical issues relating to GST

Q1. Whether a member in practice can engage as GST practitioner?

A. Yes, a member in practice can engage as GST practitioner , as the
   activities to be performed by GST practitioner mentioned in CGST
   Act, 2017 read with CGST Rules, 2017 are within the purview of a
   member in practice as per the provisions of Chartered Accountants
   Act, 1949 and Regulations framed thereunder.

Q2. Whether a member who has enrolled as GST Practitioner can act as
   Tax Return Preparer for GST?

A. Yes, as per Rule 83(8) of CGST Rules, 2017, a GST practitioner can
   inter alia undertake the assignment of filing returns under the CGST
   Act, 2017.

Q3. Whether a member holding CoP, who is an employee in a CA Firm,
    can be enrolled as GST practitioner?

A.    Yes, he can enrol as GST practitioner (as this is not an attest
      function), subject to contractual obligations, if any, with the
      employer .

Q4. Whether a member holding CoP on part time basis, working as an
    employee in an entity other than a CA Firm, can be enrolled as GST
    practitioner?

A.      A member holding CoP on part time basis and working as an
      employee in an entity other than a CA Firm can enrol as GST
      practitioner , subject to contractual obligations, if any, with the
      employer.






Q5.    Can a member/Firm conduct training through seminars etc. on
      GST?

A.    Yes, a member/Firm can conduct training through seminars etc. on
      GST. However, the member /Firm may only invite its existing
      clients to such training programmes. Inviting individuals or entities
      other than existing clients may amount to solicitation , which is
      prohibited under Clause (6) of Part-I of First Schedule to The
      Chartered Accountants Act, 1949.

Q6.    Whether a member can send presentation/write-up on GST, and
      include services provided in the same?

A.    He can send presentation on GST /write-up on GST only to existing
      clients, and to a proposed client if an enquiry was received from
      the proposed client with regard to the same.
Q7. Whether it is permissible for a member to mention himself as "GST
   Consultant"?

A. No, in terms of provisions of Clause (7) of Part-I of First Schedule to
   The Chartered Accountants Act, 1949, it is not permissible for a
   member to mention himself as GST Consultant.

Q8. Whether a member can share GST updates on modes like mass mail
   /social media?

A. A member can share GST updates, mentioning himself as "CA" with
   individual name, provided the communication is limited to providing
   updates. Mention of Firm name is not allowed.

Q9. Whether a member can publish testimonials /appreciation letters
   received by him with regard to GST Training assignments?

A.   Such testimonials are allowed to be mentioned on CA Firm website,
     but not on social media like Facebook, Linkedin etc.

Q10. Whether a member can provide GST Training ?

A. GST training can be provided to the existing clients.
    In case of non-clients, training can be provided only if the member
   is invited to provide such training.
       As part of contribution towards         initiatives taken by the
   Government , ICAI GST       Sahayataa   Desks     have   been   made
   operational on pro bono basis at all major cities for training /
   facilitating understanding of GST among small businessmen, traders,
   shopkeepers and public at large.







Q11. Whether it is permissible for a member to put a Notice for GST
    Registration/Return preparation along with mention of his
    name/name of CA Firm? Whether he can mention fees/charges for
    providing such services?

A.    GST services are part of professional services provided by a
     chartered accountant, and accordingly, its advertisement has to be
     in terms with the ICAI Advertisement Guidelines, 2008 only. He
     cannot mention the fees/charges, as it is not allowed in the
     Advertisement Guidelines.

Q12. Whether a member in practice can         give   GST consultation to
    clients of another professional?

A. The member is not allowed to share fees with another professional ;
    however, he can engage separately with the clients of such other
    professional to provide GST consultation.

Home | About Us | Terms and Conditions | Contact Us
Copyright 2024 CAinINDIA All Right Reserved.
Designed and Developed by Ritz Consulting