Provisions of GST Law Applicable on GST Practitioners
- Blog|GST & Customs|
- 2 Min Read
- By Taxmann
- Last Updated on 25 June, 2021
- Furnish the details of outward and inward supplies;
- Furnish monthly, quarterly or annual or final return;
- Make deposit for credit into the electronic cash ledger;
- File a claim for refund; and
- File an application for amendment or cancellation of registration.
- Electronically by Electronic Verification Code (EVC); or
- By way of affixing Digital Signature Certificate.
Disqualifications and cancellation of GST Practitioner’s certificate:
- A Show cause notice is served upon the GST Practitioner by the authorized officer in FORM GST PCT- 03 to call for an explanation for carrying out the misconduct.
- Reasonable opportunity of being heard is provided to GST practitioner to seek justifications from his/ her side.
- After hearing the GST Practitioner, if he is found guilty of misconduct, the authorized officer passes order in FORM GST PCT -04 directing that the GST practitioner cannot function as GST practitioner under the GST Act, 2017 and is disqualified.
- However, the person (i.e. the GST practitioner) can make an appeal against the order in FORM GST PCT -04 to the commissioner within thirty days.
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