EXAMINATION FOR CONFIRMATION OF ENROLMENT OF GST PRACTITIONERS.
The Central Government has decided to conduct (computer based) examinations for confirmation of enrolment of GST Practitioners which is
covered under rule 83 (1) (b) read with second proviso to 83 (8) of said rules
and the existing GST practitioners already enrolled have to pass the said
examination before 31.12.2018.
The GST Rule 83 is given below;
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 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 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 59 (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 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 [eighteen 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.
(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 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 or Union territory for the purposes specified in sub-rule
(8).
The
persons who has already enrolled as a sales tax practitioner or tax return
preparer under the existing law for a period of not less than five years have
to appear for an examination to be conducted by the National Academy of
Customs, Indirect Taxes and Narcotics (NACIN), Department of Revenue, Ministry
of Finance, Government of India and pass the examination before 31.12.2018.
The relevant Press Release issued by the Government is
given below for ready reference.
National Academy of Customs,
Indirect Taxes and Narcotics (NACIN), Faridabad
DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
GOVERNMENT OF INDIA
EXAMINATION FOR CONFIRMATION OF
ENROLLMENT OF
GST PRACTITIONERS
NACIN has been authorized to conduct an examination for confirmation of enrollment of
Goods and Service Tax Practitioners (GSTP) in terms of sub-rule (3) of rule 83 of the Central Goods
and
Service Tax
Rules, 2017, vide
Notification
No. 24/2018-Central
Tax dated 28.5.2018.
The GSTPs covered under rule 83(1)(b) read with second proviso to rule 83 (3) of said rules,
are required to pass the said examination before 31.12.2018. The schedule of
examination, syllabus of examination and the website for registration for examination will be notified in
due course.
