Section 48 of the Central Goods and Services Tax (CGST) Act, 2017 deals with the provisions relating to GST practitioners. A GST practitioner is a person who is authorized to act as a representative of a taxpayer under the GST Act. They can assist taxpayers in filing returns, making payments, and complying with GST regulations.
Some of the key provisions of Section 48 are as follows:
Any person who is a citizen of India and has not been convicted of any offence under the GST Act or any other tax law can apply to become a GST practitioner.
An eligible person can apply to the GST authority to be enrolled as a GST practitioner. The authority may grant or reject the application after verifying the eligibility of the applicant.
A GST practitioner is responsible for preparing and filing returns, making tax payments, and performing other duties as assigned by the taxpayer. They must also maintain confidentiality and integrity in their work.
A GST practitioner is authorized to appear before any GST officer or appellate authority on behalf of the taxpayer.
The GST authority may cancel the enrollment of a GST practitioner if they are found to have violated the GST Act or any other tax law.
If a GST practitioner is found to have engaged in any misconduct or wrongdoing, they may be liable for a penalty of up to Rs. 25,000.
In summary, a GST practitioner is an important facilitator for taxpayers to comply with GST regulations. They are authorized to represent taxpayers before GST authorities and are responsible for assisting them with their GST compliance.
A GST practitioner is a professional who is authorized to perform various activities under the GST (Goods and Services Tax) law on behalf of a taxpayer. The functions of a GST practitioner include filing of GST returns, applying for GST registration, and furnishing other information relating to GST. The main objective of introducing the concept of GST practitioners is to provide support to small taxpayers and to make GST compliance easier for them.
To become a GST practitioner, a person must be a citizen of India and meet certain educational and professional qualifications. The person must have a graduation degree or must have appeared in the final year of graduation. In addition, the person must have passed a professional or a government-approved exam, such as the CA (Chartered Accountant), CMA (Cost and Management Accountant), or CS (Company Secretary) exam.
Once a person meets the eligibility criteria, they can apply to become a GST practitioner by submitting an online application to the GST department. After the application is verified, the GST department will issue a GST practitioner certificate to the applicant, which will be valid for a period of five years.
A GST practitioner can perform various functions under the GST law, including:
1. Filing GST returns on behalf of the taxpayer
2. Applying for GST registration on behalf of the taxpayer
3. Furnishing other information related to GST on behalf of the taxpayer
4. Representing the taxpayer before the GST authorities
5. Assisting the taxpayer in tax payments and refunds.
Overall, the role of a GST practitioner is to simplify the GST compliance process for small taxpayers and to ensure that they are able to meet their GST compliance obligations in a timely and efficient manner.
To become a GST practitioner, a person must meet the following qualifications:
1. Citizen of India or a person of Indian origin
2. Be a graduate or a post-graduate in commerce, law, banking, business administration, or equivalent from any recognized Indian University
3. Possess a professional or a Bachelor's degree in Engineering or Technology or equivalent
4. Have passed any of the following examinations:
5. Chartered Accountant (CA) or Cost Accountant (CMA) or Company Secretary (CS) or LLB (Bachelor of Law)
6. Any degree or diploma conferred by any University or Institute outside India, recognized by law and equivalent to any of the above examinations
1. Be a citizen of India or a person of Indian origin
2. Be of sound mind
3. Not have been convicted for an offence with imprisonment of more than two years
4. Not have been declared as insolvent or bankrupt
Once these qualifications and conditions are met, the person can enroll as a GST practitioner by applying online through the GST Common Portal.
Sure, here are some FAQs related to GST practitioner and Section 48 of CGST Act, 2017:
A GST practitioner is a person who is authorized to furnish information and file returns on behalf of a registered person under the Goods and Services Tax (GST) regime. The person must be registered as a GST practitioner and hold a valid certificate of practice.
Any person who is a citizen of India and has attained the age of 21 years can apply to become a GST practitioner. However, the person must have the necessary qualifications and experience as prescribed by the GST authorities.
The qualifications required to become a GST practitioner are:
1. A bachelor's degree in any stream
2. At least three years of experience in filing returns under GST
3. A certificate of practice issued by a recognized professional body
The validity of a certificate of practice for a GST practitioner is two years from the date of issue.
The duties of a GST practitioner include:
1. Furnishing information and filing returns on behalf of the registered person
2. Representing the registered person before any GST authority
3. Helping the registered person with the compliance requirements under GST
4. Maintaining the confidentiality of the information furnished by the registered person
Yes, a GST practitioner can be held liable for any errors or omissions in the returns filed on behalf of the registered person. However, the liability of the GST practitioner is limited to a maximum of Rs. 25,000.
A GST practitioner can surrender his or her certificate of practice by submitting a request in Form GST PCT-06 to the GST authorities.
Non-compliance with the provisions related to GST practitioners can result in the cancellation of the GST practitioner's registration and the imposition of penalties. The GST practitioner may also be barred from appearing before any GST authority.
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