MESSAGE FROM THE FOUR PILLARS OF THE INSTITUTE

Season’s Greetings from the Institute of Tax Practitioners of India, a unique Non-Government organization founded by enrolled Tax Practitioners of India to preserve with all-round faculty development shaped with the support of State Tax Practitioners Associations of the Nation in coordination of All India Federation of Tax Practitioners, a 41 years elderly organization, to deliver better-quality service both to the tax departments and the dealers community i.e., TO STRENGTHEN BRIDGE ROLE between the TAX PAYERS and the TAX DEPARTMENTS to serve persistently.

It is an enormous and immense pleasure to us to put in writing respectfully, instigate the instructive drive of the Institute with this edition of ORGANIZATIONAL ANENT ALONG WITH GOODS AND SERVICES TAX LAW inspiring in the direction of edifying necessities as per provisos to sub rule (3) of Rule 83 of the CGST Rules, 2017. The Institute of Tax Practitioners of India always in good office with the State Commercial Tax Department/s, has also placed the tentative syllabus to carry out the analysis in the point of view of the GST Practitioners and also to the existing Sales Tax Practitioners and the Tax Return Preparers as per the Guide Lines of the GST Rules.

Tax practitioners are renowned professionals of the respective State and Central Taxation laws. They are the major source of voluntary compliance by the dealers in the whole of the nation including Micro, small & Medium Enterprises. As the Department being a regulator and the persuading of tax laws to the tax payer and supporting them in voluntary compliance is proved as a linchpin to the success of any enactment.

Most of the Direct & Indirect Taxes are paid by measured, few, it is the majority of business enterprise who need to be assisted, helped, made accountable, and motivated to pay proper taxes. There are plethoras of instances and cases to prove and appraise the INVOLVEMENT OF A PROFESSIONAL TAX PRACTITIONER.

This role is dutifully played by Tax Practitioners (Statutory Tax Practitioners) confined to the specific Act, serving from the ancient streams of taxation from registration, computing, filing of returns, uploading of data and to present for assessments before assessing officer, First appeal and up to the stage of Appellate Tribunal which are Quasi judicial authorities. Not amplify to say, that the Sales Tax/VAT and Income Tax has been administered by the respective State and Central Governments have always looked at the Tax Practitioners practicing and acknowledge a very noble profession, deliberated with a concept of persuading the tax law and facilitator community with nomenclature ``Tax Practitioners`` providing with an important role of representing tax payers with non-corporate audits in major State VAT Act/s.

Besides practicing exclusively under respective State VAT Laws in the Nation, they also provide full compliance and represent u/s 288(2) of the Income Tax Act, 1961 read with rule 12A of the Income Tax Rules, 1962 in the assessments and plead up to appellate tribunal, contributing in voluntary compliance under Central Taxation & Other Allied Laws.

“Government is law maker, Department is monitor and a regulator, in indirect tax, though the consumer citizen is ultimate tax payer, the dealer registered under the act, liable to discharge such taxes merely acting as collector under the obligation, and the faculty Professional is proposed as catalyst, adviser and cupid guard for smooth implementation of the Law”