Oct 17, 2017
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Return in GST is for provisions relating to a goods and services tax practitioner

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Return in GST

Return in  GST articles is in relation to rules 24 and 25 under GST Revised rules returns,2017 i.e., Provisions relating to a goods and services tax practitioner & Conditions for purposes of appearance. Further, return in GST article mainly talks about the rules that are revised by the GST council.

Under GST , the council has clearly stated the types and forms so required to file the return.  Thus only registered person has right to claim. And filed for return under GST India.

Further Return in GST rules elaborated as under:

RULE 24-Provisions relating to a goods and services tax practitioner

RULE 25-Conditions for purposes of appearance

Which FORM applicable to issue Provisions relating to a goods and services tax practitioner & conditions for purposes of appearance?

RULES

FORM TO SUBMIT ELECTRONICALLY

CONTENT WITH REFERENCE

24. Provisions relating to a goods and services tax practitioner

FORM GST PCT-1

1.      Thus an application may be made to the officer authorised in this behalf for enrolment.

a) Additionally, any person who:

 i) citizen of India;

ii) a person of sound mind;

iii) is not adjudicated as insolvent;

iv) has not been convicted by a competent court for an offence with imprisonment not less than two years.

b)      Thus he is a retired officer. And had worked in a post not lower in rank than that of a Group-B gazetted officer for a period of not less than two years.

c)      Furthermore ,he has passed:

 i) A graduate or postgraduate degree from any recognized Indian institute or university.

 ii) A degree examination of any Foreign University recognized.

 iii) Any other examination notified by the Government for this purpose.

 iv) Additionally, Any degree examination and has also 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.

FORM GST PCT – 2

Thus on receipt of the application the authorised officer either enrol the applicant as a goods and services tax practitioner and issue a certificate.

FORM GST PCT

  i)    However, If any goods and services tax practitioner is found guilty of misconduct in connection with any proceedings under the Act.

ii)    Thus authorised officer may, by order disqualify him under section 48, after giving him a notice to show cause.

FORM GST PCT -5

However, A list of goods and services tax practitioner enrolled under sub-rule (1) shall be maintained on the Common Portal.

a)      FORM GST PCT -6

b)      FORM GST PCT -7

a)   Thus, any registered person may, at his option, authorize a goods and services tax practitioner on the Common Portal to carry task on his behalf.

b)   He can also at any time, withdraw such authorisation.

25. Conditions for purposes of appearance

FORM GST PCT -6

 

An Accountant or a goods and services tax practitioner attending on behalf of a registered person or an un-registered person shall produce before such authority, if required, a copy of the authorisation given by the taxable person or person

what are the procedure to follow under this Return in GST rules:

Rule-24. Provisions relating to a goods and services tax practitioner

(1) Thus, an application in FORM GST PCT-1 may be made to the officer authorised in this behalf for enrolment as goods and services tax practitioner by

(a) Furthermore, any person who:

  1. citizen of India;
  2. a person of sound mind;
  3. is not adjudicated as insolvent;
  4. has not been convicted by a competent court for an offence with imprisonment not less than two years, and satisfies any of the following conditions: –

(b) 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 in rank than that of a Group-B gazetted officer for a period of not less than two years; or

(c) Additionally, He has passed:

(i) 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 so established by any law for the time being in force; or

(ii) Degree examination of any Foreign University so 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 for this purpose; or

(iv) any degree examination of an Indian University or of any Foreign University recognized by any Indian University as equivalent of the degree examination and has also 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 authorised officer 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 – 2 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 valid until it state as cancelled.

(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, by order, in FORM GST PCT direct that he shall henceforth be disqualified under section 48, after giving him a notice to show cause in FORM GST PCT against such disqualification and after giving him a reasonable opportunity of being heard.

(5) Thus, Any person against whom an order under sub-rule (4) made may, within thirty days from the date of the order under sub-rule (4), appeal to the Commissioner against such order.

(6) A list of goods and services tax practitioner enrolled under sub-rule (1) shall maintain on the Common Portal in FORM GST PCT -5 and the authorized officer may make such amendments to the list as may be necessary from time to time, by reason of any change of address or death or disqualification of any goods and services tax practitioner.

(7) Any registered person may, at his option, authorise a goods and services tax practitioner on the Common Portal in FORM GST PCT -6 or, at any time, withdraw such authorisation in FORM GST PCT -7 and the goods and services tax practitioner so authorised shall be allowed to undertake such tasks as indicated in FORM GST PCT -6 during the period of authorisation.

(8) While a statement required to furnish by a registered person has furnish by the goods and services tax practitioner authorized by him, a confirmation shall sought from the register person over email or SMS and the statement furnished by the goods and services tax practitioner shall made available to the register 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 deem that he has confirmed the statements furnished by the goods and services tax practitioner.

(9) 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 the registered person to:

(a) furnish details of outward and inward supplies;

(b) furnish monthly, quarterly, annual or final return;

(c) while making deposit for credit into the electronic cash ledger;

(d) due to file a claim for refund; and

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

(10) However ,Any registered person opting to furnish his return through a goods and services tax practitioner shall-

(a) Also give his consent in FORM GST PCT -6 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 before signature.

(11) Thus goods and services tax practitioner shall-

(a) thus, prepare the statements with due diligence; and

(b) furthermore, affix his digital signature on the statements prepared by him or electronically verify using his credentials.

Rule- 25. Conditions for purposes of appearance

(1) No person shall eligible to attend before any authority, as a goods and services tax practitioner, in connection with any proceedings under the Act on behalf of any registered person or un-registered person unless his name has enter in the list maintained under sub-rule (6) of rule 24 .

(2) An Accountant or 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 the taxable person or person in Form GST PCT -6.

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Renuka is a Final Year LL.B. student at Siddharth College of Law. She has done her Bachelors in Banking & Insurance and has also completed her Masters in Business Management . She likes to participate in legal workshops and Moot Courts. Besides her interest in law, she has a keen aptitude for legal research and is good at putting her analysis into words.

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