Function & Extent of GST Practitioners

GOVERNMENT CAN CREATE AMPLE OF OPPORTUNITIES TO EARN, CAN`T PROVIDE EMPLOYMENT TO ALL

PREAMBLE:

That the foundation of GST Act, with a slogan "ONE NATION, ONE TAX, ONE MARKET" TO CREATE MANY OPPORTUNITIES UNDER MAKE IN INDIA HAS BORN ON 1ST JULY 2017, a biggest reformation in the nation ever after independence to restructure a unique indirect tax law with fiscal discipline, subsuming most of the indirect taxes to cope up with the perception of cooperative federalism, en route to caring commitment to the ever-increasing demand of society, to stabilize the spine of the Indian economy, with a vision to accelerate fair chance to all, especially entrepreneur community, who are the supply persons to work for the sake of the nation and to generate capability to earn and develop together.

Those who could not resort for one or the other reason may look for the support from the Government by way of a proper prospect in this changeover. We are lucky enough to have excellent number of young generation of educated graduates and faculties, many of them could be reinstated.

Those educated graduates having confidence in their intelligence, knowledge, educational aptitude may straight-away aspire to take up special career, as Goods and Services Tax practitioners.

GST PRACTITIONER is faculty, proud to be a qualified person enrolled as a practicing professional, recognized by the GST Authority, competent to represent and act as CATALYST. With this the Government of India and Respective state government recognises the Goods and Services Tax Practitioner, as a proficient professional to represent and to act AS A BRIDGE BETWEEN the Tax Department and the Business community i.e., Tax payers. In other words TAX PRACTITIONERS are proposed as TAX PROTECTORS.

NEED OF GST PRACTITIONERS TO MOTIVATE AND SUPPORT TRADE & INDUSTRY

The tax payers, who require assistance to the theme and in need of support for the operational activities with electronic communication and know how to compute and file the returns, handle procedures and formalities shall take the support of enrolled GST Practitioners. As per GST Law, a taxable person shall prepare his registration application/ returns himself or may approach the GSTP for assistance. GSTP will prepare the said registration document / return in prescribed format on the basis of the information furnished to him by the taxable person.
There are plethora of instances to prove and appraise the INVOLVEMENT OF A PROFESSIONAL TAX PRACTITIONER. The other criteria to support, Trade & industry are:-

1. The service provider shall be LOCALLY AVAILABLE (REGIONAL & REASONABLE).
2. He should KNOW THE GRASS ROOT TENETS of enterprise, his products & accounts.
3. His availability at BECK AND CALL OF THE BUSINESS enterprise.
4. Knowledge of COMPUTER OPERATIONS and UPLOADING TALENTS.
5. More DOWN TO EARTH TREATMENT and SERVICES to the trader/ entrepreneur.
   Above all
6. HE SHOULD BE AVAILABLE, AFFORDABLE & DEPENDABLE (around the Corner)

All the above qualities, you shall find in PROFESSIONAL TAX PRACTITIONER

SCOPE FOR GOODS AND SERVICES TAX PRACTITIONER :

A Goods and Services Tax Practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorized by such person to:-

• Furnish details of outward and inward supplies;
• Furnish monthly, quarterly, annual or final return;
• Make payments for credit into the electronic cash ledger;
• File a claim for refund; and

• File an application for amendment or cancellation of registration.
• File an application seeking advance Ruling in the capacity of an authorized representative.
• To authenticate all applications, including reply, if any, to the notices, returns, appeals or any other document required to be submitted electronically at the common portal with digital signature certificate or through e-signature to be furnished online on behalf of the registered person.
• Attend before an officer appointed under GST Act, or the Appellate Authority or the Appellate Tribunal in connection with any proceedings on behalf of any registered person or un-registered person.
• May support Registered person in every respect of under Tax Invoice, Credit and Debit note rules with his signature or digital signature in the capacity of an authorized representative (viz., Tax Invoice, Revised Tax Invoice, Bill of Supply, Receipt Voucher, Refund Voucher, Payment Voucher).

The accountability for correctness of any particulars furnished in the return, statements or other details filed by the GST Practitioner shall continue to rest with the registered person on whose behalf such return and details are furnished. A GST Practitioner ought to have professional knowledge not only just to upload the details as received, be prudent, also guide such person to maintain and to provide correct and complete particulars since the compliance/s would not become incomplete or invalid.

ELEGIBILITY:

Any person may act as a GST Practitioner under GST Act, if he satisfies the conditions mentioned in Rule 83 of CGST/SGST Rules, 2017.

PROCEDURE FOR ENROLMENT AS GST PRACTITIONER:

Any person who wants to act as GST Practitioner may submit an application to the officer authorized in this behalf for enrolment as GST Practitioner. On receipt of such application, the authorized officer shall, after making required inquiries as he considers necessary, enroll the applicant as a GST Practitioner and issue a certificate.

VALIDITY:

The enrolment as GST Practitioner shall be valid until it is cancelled.

Any GST Practitioner shall be eligible to remain enrolled unless he passes such periodical examinations as may be notified by the Commissioner.

Existing Sales Tax Practitioner or Tax Return Preparer under existing law for a period of not less than five years shall be eligible to remain enrolled unless he passes examination within a period of one year from the appointed date.

AUTHORIZATION:

Any Registered person could authorize a GST Practitioner on the Common Portal. The Registered person may, at any time, withdraw such authorization. The authorized GST Practitioner shall be allowed to undertake only such tasks as indicated in such form during the period of authorization.

LIMITATION OF ASSIGNMENT /REPRESENTATION:

The jurisdiction of a GST Practitioner to represent a person / dealer/ assessee before any GST authority is limited to the extent of authorisation and/or for/ towards specific assignment/s and other proceedings.

OBLIGATION OF REGISTERED PERSON :

A registered person may, be determined to have a GST Practitioner as an authorized representative of his entity, shall enter such information in registration profile by selecting such GST Practitioner as his authorized representative from the common portal and shall give his consent to such GST Practitioner to carry out any or all specified activities and/or to represent him before GST authority or to furnish his return and before confirming submission of any such statement, ensure that the facts mentioned in the return are true and correct.

OBLIGATION OF GOODS AND SERVICES TAX PRACTITIONER :

The GST Practitioner shall prepare the statements with due diligence and affix his digital signature on such statements prepared by him or electronically verify using his credentials. Where a statement required to be furnished by a registered person has been furnished by the GST Practitioner authorized by him, a confirmation shall be sought from the registered person over email or SMS. The statement furnished by the Goods and Services Tax Practitioner shall be made available to the registered person on the Common Portal and such application shall not be proceeded with further until the registered person gives his consent to the same.

CONFIRMATION OF STATEMENT :

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 statements furnished by the GST Practitioner and the responsibility for correctness of any particulars furnished in the return and/or other details filed by the GST Practitioner shall continue to rest with the registered person on whose behalf such return and details are filed.

PROFESSIONAL APPROACH:

CONFIDENTIALITY : GST Practitioner shall maintain privacy of the relevant facts of the business transactions of the assesses being represented. He should not misinterpret the law and statue and not to put forward the facts of the case under any confusion or uncertainty.

PROPER REPRESENTATION: A GST practitioner shall represent a tax payer in proper course of action, i.e., timely fulfillment, in time appearance before the authorities along with the proper documents, evidences and authorization.

E-COMPLIANT : GST Practitioner must have the efficient skill and working knowledge of computers and updated working knowledge of e-initiatives of the Department. This can be acquired by reading and understanding notifications and circulars being issued by GST Authorities which are readily available on their web-site.

POSSESSION OF SUPPORTING DOCUMENTS : A GST practitioner shall appear before the authorities along with relevant records and documents as required under the law for compliance. He should prepare a check list of required documents and evidences immediately on assignment received for representation keeping in view the facts and issues involved in a case.

BE A LEARNED PROFESSIONAL, RESPECT THE LAW FOR SMOOTH IMPLEMENTATION:

BE ORGANISED : Know the provisions of tax law properly. Convey the law with relevant information, evidence, line of argument, body language, proper drafting and avoiding unpleasant behaviour by developing a positive attitude in profession. Improper preparation of data/ documents and negligence should be avoided to safeguard the interest of revenue and the rights of tax payers by maintaining the requisite records, related documents in accordance with the law.

LAW ABIDING : Laws are made to safe guard and to protect the society at large. Tax practitioners be able to play an important role in assisting taxpayers to meet their compliance obligations.

PUNCTUAL: Timely advise for compliance and fulfillment of tax laws. Timely response i.e., appearance and advise for compliances under the proceedings of the tax acts.

IMPARTIAL: To represent and focus on truthful presentation of facts and figures pertaining to the transactions of the assessee as required under the provisions of law. Tax Practitioner should be impartial in discharging his professional responsibilities & duties in meeting the ends of justice both in the interest of the dealer and the department.

AREA OF MISCONDUCT :

WRONG SUBMISSION: If you represent with wrong facts and figures you can not substantiate the law without the accuracy or correctness. Access the books of accounts, information’s and explanations properly and completely.

WRONG ARGUMENTS: While arguing the case be perfect with the facts of the case, nature of transactions, circumstances of the case, the provisions of law and any legal issues involved in a case.

ETHICS AND BEHAVIOUR: While you are representing the case be true to your conscience and you have to behave properly, without being under any pressure. Be positive and assertive even under trying circumstances.

USE OF PROPER OPPORTUNITY: You must avail proper opportunities as provided in the law and not to waste the precious time of either side by being clear in your thoughts and precise and lucid in your oral and verbal communication.

CAUTION ON MISCONDUCT BY AN AUTHORISED REPRESENTATIVE

DISQUALIFICATION FROM APPEARANCE:

Where any GST Practitioner is found guilty of misconduct in connection with any proceedings under the Act, the Commissioner may, upon an enquiry into the matter, after providing him an opportunity of being heard, disqualify him from appearing as an authorised representative.

DISQUALIFICATION OF A GOODS AND SERVICES TAX PRACTITIONER :

If any GST Practitioner is found guilty of misconduct in connection with any proceeding under the Act, the Authorized Officer may after giving him a notice, to show cause for such misconduct and after giving him a reasonable opportunity of being heard, by order, direct that he shall henceforth be disqualified under Section 48 to function as a GST Practitioner.

APPEAL BY A GOODS AND SERVICE TAX PRACTITIONER :

Any GST Practitioner, against whom an order of disqualification is passed by the authorized officer, may file an appeal to the Commissioner against such order within 30 days from the date of issue of such order.

STATUTORY PROVISIONS FOR THE ABOVE ANNOTATIONS *

1) SECTION 2. DEFINITIONS: In this Act, unless the context otherwise requires,-

(55) “Goods and Services Tax Practitioner " means any person who has been approved under section 48 to act as such practitioner;

2) SECTION 48. GOODS AND SERVICES TAX PRACTITIONERS:

(1) The manner of approval of Goods and Services Tax Practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning shall be such as may be prescribed.

(2) A registered person may, authorise an approved Goods and Services Tax Practitioner to furnish the details of outward supplies under section 37, the details of inward supplies under section 38 and the return under section 39 or section 44 or section 45 in such manner as may be prescribed.

(3) Notwithstanding anything contained in sub-section (2), the responsibility for correctness of any particulars furnished in the return or other details filed by the Goods and Services Tax Practitioners shall continue to rest with the registered person on whose behalf such return and details are furnished.

3) A REGISTERED PERSON (as defined in sub-section 94 of Section 2) OR A PERSON (As defined in sub-section 84 of Section 2 of the GST Act) LIABLE TO REGISTER UNDER GST ACT MAY SELECT AN AUTHORISED REPRESENTATIVE DULY ENLISTED AND AVAILABLE ON COMMON PORTAL:

An option in Column No.23 (Read with instructions Point No.5) Part-B of Form GST REG-01 under Rule 8(1) of CGST Rules, 2017 is provided to choose an Authorised Representatives from the list of authorised representatives made available on the common portal to represent him before any GST Authority.

4. SECTION 116. APPEARANCE BY AUTHORIZED REPRESENTATIVE

(2) For the purposes of this Act, the expression “authorised representative” shall mean a person authorised by the person referred to in sub-section (1) to appear on his behalf, being-

(a) his relative or regular employee; (1) Any person who is entitled or required to appear before an Officer appointed under this Act, or the Appellate Authority or the Appellate Tribunal in connection with any proceedings under this Act, may, otherwise than when required under this Act to appear personally for examination on oath or affirmation, subject to the other provisions of this section, appear by an authorised representative. or

(b) an advocate who is entitled to practice in any court in India, and who has not been debarred from practicing before any court in India; or

(c) any chartered accountant, a cost accountant or a company secretary, who holds a certificate of practice and who has not been debarred from practice; or

(d) a retired officer of the Commercial Tax Department of any State Government or Union Territory or of the Board who, during his service under the Government, had worked in a post not below the rank than that of a Group-B Gazetted officer for a period of not less than two years.

Provided that such officer shall not be entitled to appear before any proceedings under this Act for a period of one year from the date of his retirement or resignation; or

(e) any person who has been authorised to act as a Goods and Services Tax Practitioner on behalf of the concerned registered person.

(3) No person, —

a) who has been dismissed or removed from government service; or

b) who is convicted of an offence connected with any proceeding under this Act, the State Goods and Services Tax Act, the Integrated Goods and Services Tax Act, or the Union Territory Goods and Services Tax Act, or under the existing law or under any of the Acts passed by a State legislature dealing with the imposition of taxes on sale of goods or supply of goods or services or both; or

c) who is found guilty of misconduct by the prescribed authority;

d) who has been adjudged as an insolvent,

shall be qualified to represent any person under sub-section (1). -

(i) for all times in the case of a person referred to in clauses (a),(b) and (c); and

(ii) for the period during which the insolvency continues in the case of a person referred to in clause (d)

(4) Any person who has been disqualified under the provisions of the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act shall be deemed to be disqualified under this Act.

5. SECTION 158. DISCLOSURE OF INFORMATION BY A PUBLIC SERVANT:

(1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act, or in any record of evidence given in the course of any proceedings under this Act (other than proceeding before a Criminal Court), or in any record of any proceedings under this Act shall, save as provided in sub-section (3), not be disclosed;

(2) Notwithstanding anything contained in the Indian Evidence Act, 1872 (1 of 1872), no Court shall, save as otherwise, provided in sub section (3) require any officer appointed or authorized under this act to produce before it or to give evidence before it in respect of particulars referred to in subsection (1).

(3) nothing contained in this section shall apply to the disclosure of,-

(a) any particulars in respect of any such statement, return, accounts, documents, evidence, affidavit or deposition, for the purpose of any prosecution under the Indian Penal Code (45 of 1860) or the Prevention of Corruption Act, 1988 (49 of 1988), or any other law for the time being in force; or

(b) any particulars to the Central Government or the State Government or to any person acting in the implementation of this Act, for the purposes of carrying out the objects of this Act; or

(c) any particulars when such disclosure is occasioned by the lawful exercise under this Act of any process for the service of any notice or recovery of any demand; or

(d) any particulars to a Civil Court in any suit or proceedings, to which the Government or any authority under this Act is a party, which relates to any matter arising out of any proceedings under the Act or under any other law for the time being in force authorising any such authority to exercise any powers thereunder; or

(e) any particulars to any officer appointed for the purpose of audit of tax receipts or refunds of the tax imposed by this Act; or

(f) any particulars, where such particulars are relevant for the purposes of any inquiry into the conduct of any officer appointed or authorized under this act, to any person or persons appointed as an inquiry officer under any law for the time being in force; or

(g) any such particulars, to an officer of the Central Government or of any State Government as may be necessary for the purpose of enabling that Government to levy or realise any tax or duty; or

(h) any particulars, when such disclosure is occasioned by the lawful exercise by a public servant or any other statutory authority, of his or its powers under any law for the time being in force; or

(i) any particulars relevant to any inquiry into a charge of misconduct in connection with any proceedings under this Act against a practising advocate, a tax practitioner, a practising cost accountant, a practising chartered accountant, a practicing company secretary to the authority empowered to take disciplinary action against the members practising the profession of a legal practitioner, a cost accountant, a chartered accountant or a company secretary, as the case may be; or

(j) any particulars to any agency appointed for the purposes of data entry on any automated system or for the purpose of operating, upgrading or maintaining any automated system where such agency is contractually bound not to use or disclose such particulars except for the aforesaid purposes; or

(k) any particulars to an officer of the Government as may be necessary for the purposes of any other law for the time being in force; or

(l) any information relating to any class of taxable persons or class of transactions for publication, if, in the opinion of the Commissioner, it is desirable in the public interest, to publish such information.

6. SECTION 169. SERVICE OF NOTICE IN CERTAIN CIRCUMSTANCES :

(1) Any decision, order, summons, notice or other communication under this Act or the rules made there under shall be served by any one of the following methods, namely:

(a) by giving or tendering it directly or by a messenger including a courier to the addressee or the taxable person or to his manager or authorized representative or an advocate or a tax practitioner holding authority to appear in the proceedings on behalf of the taxable person or to a person regularly employed by him in connection with the business, or to any adult member of family residing with the taxable person, or

(b) by registered post or speed post or courier with acknowledgement due, to the person for whom it is intended or his authorised representative, if any at his last known place of business or residence, or

(c) by sending a communication to his e-mail address provided at the time of registration or as amended from time to time, or

(d) by making it available on the Common Portal, or

(e) by publication in a newspaper circulating in the locality in which the taxable person or the person to whom it is issued is last known to have resided, carried on business or personally worked for gain, or

(f) if none of the modes aforesaid is practicable, by affixing it in some conspicuous place at his last known place of business or residence and if such mode is not practicable for any reason, then by affixing a copy thereof on the notice board of the office or the concerned officer or authority who or which passed such decision or order or issued such summons or notice.

(2) Every decision, order, summons, notice or any communication shall be deemed to have been served on the date on which it is tendered or published or a copy thereof is affixed in the manner provided in sub-section (1).

(3) When such decision, order, summons, notice or any communication is sent by registered post or speed post, it shall be deemed to have been received by the addressee at the expiry of the period normally taken by such post in transit unless the contrary is proved.

7. PROVISIONS RELATING TO A GOODS AND SERVICES TAX PRACTITIONER: RULE 83 OF CGST RULES, 2017:

(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 Central Board of Excise 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 Group-B gazetted officer for a period of not less than two years; or

(b) that he has been 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 recognized 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 authorized in this behalf shall, after making such enquiry as he considers necessary, either enroll 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 be enrolled 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 sub-rule (1) apply shall be eligible to remain enrolled unless he passes the said examination within a period of one year from the appointed date.

(4) If any Goods and Services Tax Practitioners is found guilty of misconduct in connection with any proceedings under the Act, the authorized 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, authorize a Goods and Services Tax Practitioner on the Common Portal in FORM GST PCT-05 or, at any time withdraw such authorization in FORM GST PCT-05 and the Goods and Services Tax Practitioners so authorized shall be allowed to undertake such tasks as indicated in the said authorization during the period of authorization.

(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 taxable 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 statements furnished by the Goods and Services Tax Practitioner.

(8) A Goods and Services Tax Practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorized by him to:

(a) Furnish the details of outward and inward 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; and

(e) File an application for amendment or cancellation of registration.

Provided that where any application relating to a claim for refund or an application for amendment or cancellation of registration 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 proceeded with further 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/ Union territory for the purposes specified in sub-rule (8).

8. CONDITIONS FOR PURPOSES OF APPEARANCE : RULE 84 OF CGST RULES, 2017.

(1) No person shall be eligible to attend before any authority as a Goods and Services Tax Practitioner in connection with any proceeding under the Act on behalf of any registered person or un-registered person unless he has been enrolled under rule 83.

(2) A Goods and Services Tax Practitioner attending on behalf of a registered person or an un-registered person in any proceedings under the Act before any authority shall produce before such authority, if required, a copy of the authorisation given by such person in Form GST PCT-05.

7. PROVISION FOR AUTHENTICATION OF DOCUMENTS: RULE 26 OF CGST RULES, 2017:

(1) All applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically with digital signature certificate or through E-Signature as specified under the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Board in this behalf:

Provided further that a registered person registered under the Companies Act, 2013 (18 of 2013) shall furnish the documents or application verified through digital signature certificate.

(2) Each document including the return furnished online shall be signed or verified through Electronic Verification Code-

(a) in the case of an individual, by the individual himself or where he is absent from India by some other person duly authorised by him in this behalf, and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;

(b) in the case of a Hindu Undivided Family, by a Karta and where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family or by the authorised signatory of such Karta;

(c) in the case of a company, by the chief executive officer or authorised signatory thereof;

(d) in the case of a Government or any Governmental agency or local authority, by an officer authorised in this behalf;

(e) in the case of a firm, by any partner thereof, not being a minor or authorised signatory;

(f) in the case of any other association, by any member of the association or persons or authorised signatory;

(g) in the case of a trust, by the trustee or any trustee or authorised signatory thereof, or

(h) in the case of any other person, by some person competent to act on his behalf,

or by a person authorised in accordance with the provisions of section 48.

10. DISQUALIFICATION FOR MISCONDUCT BY THE AUTHORIZED REPRESENTATIVES: RULE 116 OF CGST RULES,2017:

Where an authorised representative, other than those referred to in clause (b) or clause (c) of sub-section (2) of section 116 is found, upon an enquiry into the matter, guilty of misconduct in connection with any proceedings under the Act, the Commissioner may, after providing him an opportunity of being heard, disqualify him from appearing as an authorised representative.

11. DISQUALIFICATION OF A GOODS AND SERVICES TAX PRACTITIONER: SUB-RULE (4) OF RULE 83 OF CGST RULES, 2017:

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.

12. APPEAL: SUB RULE (5) OF RULE 83 OF CGST RULES, 2017:

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.

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*Study Material Compiled by: TPr. Sreedhara Parthasarathy, Chairman, National Board of Education and Research of Institute of Tax Practitioners of India under the guidelines and corrections by S.Appaiah Bhat, Practicing Tax Advocate & Auditor, Chairman of Academic Committee for Tax Professionals of Ballari, M/s Singtalure & Co., Near Aradhana Hospital, Gandhinagar, Ballari, Karnataka-583103. Updates will be made available if any changes take place in this observation.

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