The CGST Act, 2017 provides for GST Practitioners who upon authorization on behalf of the taxpayer, can carry out those work/activities in compliance with the provisions of the GST Act. Section 48 of the CGST Act, 2017, relating to Rule 83 of the CGST Act 2017 provides for regulations relating to the GST Professional.
The registration of the GST is required, the return is to be submitted on a monthly basis and the payment of the correct tax under the relevant heading (IGST, CGST, SGST) is to be assured. Many citizens do not have the right or the necessary understanding of the rules of law for carrying out such work/task, and there is a risk that there is a lack of enforcement. Certainly, GST is rocket science to a person who is not of commercial background. In this article, we will learn Registration For GST Practitioner – All You Need To Know.
As the Indian Government gave the needy a chance to raise money, and also gave a low-cost filing facility to a small businessman from nearby regions. Many traders want to file GST, but due to a shortage of computer skills, they have to employ lawyers and accountants at a premium rate, which is the biggest reason for the delay in filing returns. By naming professionals, the government has agreed to support these merchants. These GST doctors may also be focused on particular areas. Registration to become a GST specialist is not a difficult task, but you should have full knowledge of the qualifications requirements, the main provisions, and the GSTN site registration process.
Compliance with the law is of the utmost significance, not just because failure to do so has criminal implications, but also because it is a basic obligation of any citizen. However, maintaining enforcement as stipulated in the tax regulations is often a costly task, considering the length of time and multiplicity of return filings and other associated provisional compliance.
What GST Practitioner Is?
A GST practitioner is a government-appointed, whether federal or state-owned, to conduct all tax-related activities on behalf of taxpayers and business organizations. The nominee shall be responsible for the re-registration under the GST and shall apply for any alteration or cancellation of the registration.
It is the responsibility of the taxpayer to make the corporation’s monthly and annual returns and to pay the taxes. In any case, it is absolutely credible as well as liable for any legal action taken by the firm.
Almost 60 to 70 lakh entities can file on the GST website before the window is closed. Many groups who are unaware of the procedures and approaches used to file GST returns and post invoices will be searching for an expert who can do this. Section 48 of the CGST Act lays out the qualifications, criteria, and procedures for an individual to be a licensed GST practitioner. A licensed commercial undertaking may allow the GST Practitioner to log the return on its behalf.
GST Practitioner’s position and duty
The GST Practitioner shall meet the following duties on behalf of its clients:
- Provide cover for GSTR-1 and GSTR-2 filing files
- Make assistance in filing returns for GSTR-3 and GSTR-9
- Create a bank account in an automated cash register.
- File the refund request (after acknowledgment by the registered person)
- File an application for alteration or cancellation of registration (with the consent of the registered person)
- Appears as an authorized agent
Who is qualified to enrol as a GST Practitioner?
In order to be qualified as a GST Practitioner, the person shall:
- Must be an Indian resident
- Must be a citizen with a clear mind
- May not have to be adjudicated as insolvent
- Should not have been tried by a competent judge
- Must meet the appropriate qualifications to be classified as a GST Practitioner
GST Practitioner’s duties and obligations
If the applicant has obtained his license, they will conduct the following activities under the GST regime.
Types of GST register on behalf of clients
- Represent the customer to the authority
- Making cash deposits in the e-letter
- Reimbursement claims register, upon confirmation by the recipient
- File a request for a modification (amendment) or cancellation of GST registration, upon request from customers.
- Registration of practitioners is very helpful to those who carry out tax-related activities in India.
GST Practitioner’s Certification Validity/Expiry
Enrolment as a GST Practitioner shall remain valid unless the certificate is revoked manually by the approved individual/holder. However, the holder of the GST Practitioner Certificate is required to pass the examination carried out by NACIN and to continue as a GST Practitioner on a scheduled basis, as notified by the Commissioner. In the case of the Income Tax Practitioners or the Tax Return Preparer referred to in this Law, the audit must be carried out within 365 days of the date assigned.
Note: The final date for passing the exam for GST Practitioners can be extended and the same shall be specified by the authorities for those GST Practitioners who have already registered under Rule 83(1)(b) of the Rules of Practice, i.e. who have been sales tax practitioners or tax return preparers under the current law for a period not less than 5 years.