Provisions of GST Law Applicable on GST Practitioners

  • Blog|GST & Customs|
  • 2 Min Read
  • By Taxmann
  • |
  • Last Updated on 25 June, 2021
The concept of GST is fairly new and it will take some time for common man to understand and absorb it in its actual essence. The provisions contained in GST Act require various compliances to be taken care of every month. One such compliance is preparation and filing of GST return. Every month, summary return of GST i.e. GSTR-3B is required to be filed. Further, return containing details of outward supplies in form GSTR- 1 has to be filed on monthly / quarterly basis (as per the eligibility criteria of taxpayer). Apart from GSTR-1 and GSTR-3B, an annual return of GST has also to be filed. 
Certain taxpayers are not well-versed with these provisions of law and thus, compliances of same become unwieldy. To ease out the scenario for such taxpayers, the provisions of GST Act permits certain persons to carry out activities on behalf of taxpayers. They are GST practitioners
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The government by virtue of section 48 of CGST Act, 2017 permits GST practitioners, upon authorization from taxpayers, to:
  • 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.
GST practitioners are entrusted by the government to help common people with the work/ activity related to compliance of GST laws. With this provision of the Act, it becomes the responsibility of the GST practitioner to ensure that returns are filed correctly and on timely basis. 
Further, provisions of GST Act, 2017 requires GST Practitioners to follow the principle of due diligence while preparing the statements of return and verify such statements. Verification can be done:
  • Electronically by Electronic Verification Code (EVC); or
  • By way of affixing Digital Signature Certificate.

Disqualifications and cancellation of GST Practitioner’s certificate:

If a GST Practitioner is found guilty of misconduct in connection with any proceedings under the GST Act, he is disqualified to act as GST Practitioner. The process of disqualification from practicing as a GST Practitioner is as follows:
  • 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. 
Author Bio: Radhika Daga, B.COM (H), CA-Final. Connect with her on Linkedin

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