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Published on:

December 18, 2024

Alankar Mishra

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Basics of GST

Section 48 of CGST: Role of GST Practitioner

As per section 48 of CGST Act 2017, a clear framework is provided for the operation of Goods and Services Tax Practitioners (GSTPs). These professionals are important as they assist taxpayers in meeting their GST compliance obligations. With the assistance of GSTPs, businesses and individuals will be able to file their returns accurately, and obtain Input Tax Credit (ITC) and other statutory requirements of GST without any hassle.

In normal parlance, the role of the GST Practitioner is inevitable in compliance and filing load reduction for the taxpayers. GSTPs are in the role of mediators, guiding the taxpayer through multifaceted provisions of GST, proper reporting, and submission time frames. This in turn minimizes the chances of mistakes and penalties and ensures smoother taxation operations.

Eligibility Criteria for GST Practitioners

To become a GSTP, there are certain requirements which have been specified in the CGST Act and the rules made thereunder:

Basic Requirements:

1. Must be an Indian citizen.

2. Should be a person of sound mind.

3. Must not have been determined as insolvent.

4. Should not be a convict of a criminal offence that has been sentenced to an imprisonment term of two years and above.

Special Educational and Professional Qualifications:

1. Commercial Tax Department’s retired officers of any State/Central Government or Central Board of Indirect Taxes and Customs (CBIC) who have had a tenure of more than two years as Non-Junior Grade Group – B gazetted officers.

2. Sales Tax Practitioners/tax return preparers who are registered under the law and have had their registration for not less than five years.

3. Postgraduate degree holders or graduates who procured their degrees from recognized universities in India in the fields of commerce, law, and banking specializing in higher auditing, business administration or business management.

4. Professional members of the Institute of Chartered Accountants of India, final Cost Accountants or Company Secretaries of India in Practice having completed their final professional examinations.

These sorts of academic and work experiences are aimed at assisting the Generalist Service Tax Packers(auto GSTPS) and assisting the modes efficiently.

Registration Process for GST Practitioners

To receive GSTP recognition, the applicants will have to go through the registration procedure which comprises:

Application Submission:

1. Complete and submit Form GST PCT-01 through the GST portal electronically.

Application Review:

1. All applications are examined by the concerned officers.

2. If all the prerequisites are fully satisfied, the applicant will receive proof of enrollment in Form GST PCT-02.

3. If an application is unsuccessful, the applicant is notified through Form GST PCT 04 regarding the reason/s for rejection.

Examination Requirement:

1. GTPs who have received enrollment will work under the supervision of GST Trained Professionals who will conduct and supervise innumerable students enrolled under GST Training by NACIN, within the stipulated time frame.

2. Thanks to this process, it is guaranteed that only eligible persons in the GSTP category are permitted to qualify as GSTPs.

Roles and Responsibilities of GST Practitioners

The roles performed by GSTPs include carrying out the following general functions which are crucial to assist the taxpayers:

1. Submitting GSTRs of outward and inward supplies.

2. Filing monthly, quarterly, annual or final returns under the GST Act.

3. Paying in the electronic cash ledger for tax, interest, penalty fee or any other amounts.

4. Applying for refund claims.

5. Applying for changes/modifications in the registration or applying for cancellation of registration.

6. Providing information necessary for the issue of e-way bills.

7. Submitting details of the challans in the filing Form GST ITC-04.

8. Applying for amendments of enrollments or applying for cancellation under Rule 58.

9. Informing about the plans to pay tax under the composition scheme or to cease such plans.

These responsibilities serve to enable the GSTPs to assist taxpayers with all the activities related to the Ministry of Finance and ensure compliance for different business that falls under their administration.

Authorization and Accountability

There are certain privileges granted to GSTPs which allow them to operate;

1. Such authorizations are submitted on the GST portal via Form GST PCT-05.

2. It is important to note that the powers delegated to GSTPs may only be exercised during the effective period of the authorization.

3. Similarly, such authorization can be revoked at any moment by the taxpayer with the same form.

Finally, it is crucial to understand that while GSTPs help in many tasks, the authority and liability of the information provided is always with the taxpayer, hence the tax obligations remain with the taxpayer.

Professional Conduct and Disqualification

Professional standards are expected to be observed by GSTPs.

1. A GSTP may be disqualified if he is liable for any misconduct.

2. The lien officer issues a show cause notice in Form GST PCT-03.

3. The officer, after giving an opportunity hearing, passes an order of disqualification in Form GST PCT-04.

4. Commissioner is the second level of appeal against disqualification and such appeals should be made within 30 days.

This framework preserves the dignity and the professional ethos of the GSTPs.

Benefits of Engaging GST Practitioners

Working with GSTPs has several key benefits:

‍Qualified Help: GSTPs are trained and possess adequate knowledge for compliance.

‍Saving Money: Allocating responsibilities about GST to employees allows the enterprises to serve core functions.

‍Power To Represent: Taxpayers can also be represented by the GSTPs while dealing with tax authorities.

All these advantages make GSTPs go hand-in-hand with the business in the milieu of having to comply with GST law’s requirements.

Conclusion

In the GST ecosystem, Section 48 of the CGST Act, 2017 explains the functions and obligations of GST Practitioners which is crucial. To protect the tax system's integrity honour pumping helps in the appointment of qualified practitioners, it specifies the requirements, states the obligations and lays out the penalties for failure to meet the obligations. Hiring an Appropriate GSTP can considerably increase the ability of the business to meet its GST obligations.

FAQs

What is Section 48 of the CGST Act?

In India, the governing legislation for GST Practitioners (GSTP) appointment and provisions relating to their functions. is contained in section 48.

Who can become a GST Practitioner?

Certain educational professionals like graduates of commerce, tax experts or retired tax officers can register as GSTPs.

How does a GST Practitioner help businesses?

The GSTP’s areas of activity comprise the submission of returns, filing for e-way bills, recovering exemption claims and accounting within the framework of GST’s regulations.

Is GST Practitioner registration mandatory for tax professionals?

Indeed, people who wish to become certified GSTP must pass an exam administered by NACIN and register themselves as professionals.

Can a taxpayer withdraw the authorization of a GST Practitioner?

Certainly, Form GST PCT-05 enables any taxpayer to revoke the authorization at any time.

Who is accountable for errors in GST filings—the taxpayer or the GST Practitioner?

Even though GSTPs assist in the filings, responsibility for the information supplied is with the taxpayer.

How to file for GST Practitioner registration?

To get registered, the applicants are required to file Form GST PCT-01 with the concerned authorities electronically via the GST portal.

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