Rule
83. Provisions relating to a goods and services tax practitioner .-
(1)
An application in FORM GST PCT-01 may be made electronically through the common
portal either directly or through a Facilitation Centre notified by the
Commissioner for enrolment as goods and services tax practitioner by any person
who,
(i)
is a citizen of India;
(ii)
is a person of sound mind;
(iii)
is not adjudicated as insolvent;
(iv)
has not been convicted by a competent court;
and
satisfies any of the following conditions, namely:-
(a)
that he is a retired officer of the Commercial Tax Department of any State
Government or of the 1[Central Board of Indirect Taxes] and Customs, Department
of Revenue, Government of India, who, during his service under the Government,
had worked in a post not lower than the rank of a Group-B gazetted officer for
a period of not less than two years; or
(b)
that he has enrolled as a sales tax practitioner or tax return preparer under
the existing law for a period of not less than five years;
(c)
he has passed,
(i)
a graduate or postgraduate degree or its equivalent examination having a degree
in Commerce, Law, Banking including Higher Auditing, or Business Administration
or Business Management from any Indian University established by any law for
the time being in force; or
(ii)
a degree examination of any Foreign University recognised by any Indian
University as equivalent to the degree examination mentioned in sub-clause (i);
or
(iii)
any other examination notified by the Government, on the recommendation of the
Council, for this purpose; or
(iv)
has passed any of the following examinations, namely:-
(a)
final examination of the Institute of Chartered Accountants of India; or
(b)
final examination of the Institute of Cost Accountants of India; or
(c)
final examination of the Institute of Company Secretaries of India.
(2)
On receipt of the application referred to in sub-rule (1), the officer
authorised in this behalf shall, after making such enquiry as he considers
necessary, either enrol the applicant as a goods and services tax practitioner
and issue a certificate to that effect in FORM GST PCT-02 or reject his
application where it is found that the applicant is not qualified to been
rolled as a goods and services tax practitioner.
(3)
The enrolment made under sub-rule (2) shall be valid until it is cancelled:
Provided
that no person enrolled as a goods and services tax practitioner shall be
eligible to remain enrolled unless he passes such examination conducted at such
periods and by such authority as may be notified by the Commissioner on the
recommendations of the Council:
Provided
further that no person to whom the provisions of clause (b) of 2[sub-rule] (1)
apply shall be eligible to remain enrolled unless he passes the said
examination within a period of 3[thirty months] from the appointed date.
(4)
If any goods and services tax practitioner is found guilty of misconduct in
connection with any proceedings under the Act, the authorised officer may,
after giving him a notice to show cause in FORM GST PCT-03 for such misconduct
and after giving him a reasonable opportunity of being heard, by order in FORM
GST PCT -04 direct that he shall henceforth be disqualified under section 48 to
function as a goods and services tax practitioner.
(5)
Any person against whom an order under sub-rule (4) is made may, within thirty
days from the date of issue of such order, appeal to the Commissioner against
such order.
(6)
Any registered person may, at his option, authorise a goods and services tax
practitioner on the common portal in FORM GST PCT-05 or, at any time, withdraw
such authorisation in FORM GST PCT-05 and the goods and services tax
practitioners authorised shall be allowed to undertake such tasks as indicated
in the said authorisation during the period of authorisation.
(7)
Where a statement required to be furnished by a registered person has been
furnished by the goods and services tax practitioner authorised by him, a
confirmation shall be sought from the registered person over email or SMS and
the statement furnished by the goods and services tax practitioner shall be
made available to the registered person on the common portal:
Provided
that where the registered person fails to respond to the request for
confirmation till the last date of furnishing of such statement, it shall be
deemed that he has confirmed the statement furnished by the goods and services
tax practitioner.
4[(8)
A goods and services tax practitioner can undertake any or all of the following
activities on behalf of a registered person, if so authorised by him to-
(a)
furnish the details of outward 5[****] supplies;
(b)
furnish monthly, quarterly, annual or final return;
(c)
make deposit for credit into the electronic cash ledger;
(d)
file a claim for refund;
(e)
file an application for amendment or cancellation of registration;
(f)
furnish information for generation of e-way bill;
(g)
furnish details of challan in FORM GST ITC-04;
(h)
file an application for amendment or cancellation of enrolment under rule 58;
and
(i)
file an intimation to pay tax under the composition scheme or withdraw from the
said scheme:
Provided
that where any application relating to a claim for refund or an application for
amendment or cancellation of registration or where an intimation to pay tax
under composition scheme or to withdraw from such scheme has been submitted by
the goods and services tax practitioner authorised by the registered person, a
confirmation shall be sought from the registered person and the application
submitted by the said practitioner shall be made available to the registered
person on the common portal and such application shall not be further proceeded
with until the registered person gives his consent to the same.]
(9)
Any registered person opting to furnish his return through a goods and services
tax practitioner shall-
(a)
give his consent in FORM GST PCT-05 to any goods and services tax practitioner
to prepare and furnish his return; and
(b)
before confirming submission of any statement prepared by the goods and
services tax practitioner, ensure that the facts mentioned in the return are
true and correct.
(10)
The goods and services tax practitioner shall-
(a)
prepare the statements with due diligence; and
(b)
affix his digital signature on the statements prepared by him or electronically
verify using his credentials.
(11)
A goods and services tax practitioner enrolled in any other State or Union
territory shall be treated as enrolled in the State or Union territory for the
purposes specified in sub-rule (8).
