Term goods and services tax practitioners under GST

What is goods and services tax practitioners under GST


This post explains about goods and services tax practitioners. What are the basic conditions required for becoming a GST practitioner. Qualifications for GST practitioner. Duties of a GST Practitioner.

Goods and services tax practitioners

  1. The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning shall be such as may be  prescribed.
  2. A registered person may authorise an approved goods and services tax practitioner to furnish the details of outward supplies under section 37, the details of inward supplies under section 38 and the return under section 39 or section 44 or section 45 in such manner as may be prescribed.
  3. Notwithstanding anything contained in sub-section (2), the responsibility for correctness of any particulars furnished in the return or other details filed by the goods and services tax practitioners shall continue to rest with the registered person on whose behalf such return and details are furnished.

Basic Conditions GST Practitioner

These are the conditions required for becoming a GST practitioner:

  1. They should be a Citizen of India
  2. They should be of sound mind
  3. They should be not be adjudged as an insolvent
  4. They should be not be convicted of an offense with imprisonment of 2 years or more

Qualifications for a GST Practitioner

The following people can become GST practitioners:

  1. A retired officer of the Commercial Tax Department of any State Government or of the CBEC who has worked in a post of Group-B (or higher) gazetted officer for a minimum period of two years
  2. A Tax Return Preparer or a Sales Tax Practitioner registered for a period of not less than 5 years
  3. A graduate or postgraduate in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University  or a recognized Foreign University
  4. A Chartered Accountant, Cost Accountant or a Company Secretary

Duties of a GST Practitioner

A GST practitioner will fulfill the following duties on behalf of their clients:

  1. file GSTR 1 and GSTR 2
  2. furnish GSTR 3 and GSTR 9
  3. make deposit for credit into the electronic cash ledger
  4. file a claim for refund (after confirmation from registered person)
  5. file an application for amendment or cancellation of registration (after confirmation from registered person)
  6. appear as an authorised representative

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