GST Practitioner: Section 48 of CGST Act, 2017
Section 48 of the Central Goods and Services Tax (CGST) Act, 2017 deals with the appointment of a Goods and Services Tax (GST) practitioner. The GST practitioner is a person authorized to perform various activities on behalf of a registered person under the GST regime.
Who can become a GST practitioner?
Any person who satisfies the following conditions can become a GST practitioner:
- He should be a citizen of India.
- He should be a person of sound mind.
- He should not have been convicted by a competent court for an offense that involves moral turpitude.
- He should have a valid Permanent Account Number (PAN).
- He should have a valid Aadhaar number.
- He should have the necessary qualifications and experience to become a GST practitioner.
What are the duties of a GST practitioner?
The following are the duties of a GST practitioner:
- Furnishing details of outward and inward supplies.
- Filing returns on behalf of the registered person.
- Appearing before the tax authorities on behalf of the registered person.
- Helping the registered person in generating e-way bills.
- Assisting the registered person in complying with the provisions of the GST Act.
How to become a GST practitioner?
A person who wants to become a GST practitioner needs to follow the below-mentioned steps:
- Visit the GST portal (https://www.gst.gov.in) and click on the 'Services' tab.
- Select the 'Registration' option and choose 'New Registration'.
- Select 'GST Practitioner' as the type of taxpayer.
- Fill the registration form with the necessary details such as name, address, PAN, Aadhaar number, and qualification details.
- Attach the required documents such as PAN, Aadhaar, photograph, and educational qualification certificates.
- Submit the application using the Digital Signature Certificate (DSC) or Electronic Verification Code (EVC) method.
- On successful verification, the GST practitioner registration certificate will be issued to the applicant.
What are the benefits of becoming a GST practitioner?
The following are the benefits of becoming a GST practitioner:
- Increased knowledge and expertise in GST compliance.
- Opportunity to provide professional services to clients.
- Additional source of income.
- Recognition and credibility in the industry.
- Enhanced networking opportunities.
Conclusion
Section 48 of the CGST Act, 2017 provides for the appointment of a GST practitioner who can assist the registered person in various activities related to GST compliance. Anyone who satisfies the eligibility criteria can become a GST practitioner by following the registration process. Becoming a GST practitioner has numerous benefits, including increased knowledge, professional growth, and additional income.
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