Extension of due date to qualify GST Practitioner examinations and the services to be provided by the GST Practitioners

EXTENSION OF DUE DATE TO QUALIFY GSP PRACTITIONER EXAMINATIONS AND THE SERVICES TO BE PROVIDED BY THE GST PRACTIONERS

The Goods and Services Tax Act, 2017 came into force with effect from 1.7.2017 in India.

 The GST Practitioners has to pass examinations to be conducted by NACIN within a period 18 months from the date of coming into force of Goods and Services Tax Act, 2017 and the period of 18 months ends on 31.12.2019.

The Central Government has now re-fixed the last date to pass the GST Practitioners’ Enrolment Confirmation Examination to be conducted by NACIM as 30 months instead of 18 months and thus the GST Practitioners has to pass the GST Examinations before December 2020.

As per latest amendment the GST Practitioners can undertake filing of Annual Return or Final Return. 

The services to be provided to their clients by the GST Practitioners were prescribed as shown below:

 In the said rules, in rule 83,–

(a) in sub-rule (1), in clause (a), for the words “Central Board of Excise” the words “Central Board of Indirect Taxes” shall be substituted;

(b) in sub-rule (3), in the second proviso, for the words “eighteen months”, the words “thirty months” shall be substituted;

(c) for sub-rule (8), the following sub-rule shall be substituted, namely:-

“(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;

(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.”.

The above notification came into force with effect from 1.2.2019.

The relevant notification is given below for ready reference:

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section

(i)]

Government of India Ministry of Finance (Department of Revenue)

[Central Board of Indirect Taxes and Customs] Notification No. 03/2019 – Central Tax

New Delhi, the 29th January, 2019

G.S.R……(E). -  In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-

1. (1) These rules may be called the Central Goods and Services Tax (Amendment) Rules,

2019.

(2) Save as otherwise provided in these rules, they shall come into force on the first day of

February, 2019.

In the said rules, in rule 53,–

(a) in sub-rule (1), after the words and figures “section 31”, the words and figures

“and credit or debit notes referred to in section 34” shall be omitted; (b) in sub-rule (1) clause (c) shall be omitted;

(c) in sub-rule (1) clause (i) shall be omitted;

(d) after sub-rule (1), the following sub-rule shall be inserted, namely:–

“(1A) A credit or debit note referred to in section 34 shall contain the following particulars, namely:–

(a)       name,  address  and  Goods  and  Services Tax  Identification  Number  of  the supplier;

(b)       nature of the document;

(c)       a  consecutive  serial  number  not  exceeding  sixteen  characters,  in  one  or

multiple series, containing alphabets or numerals or special characters-hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;

(d)       date of issue of the document;

(e)       name, address and Goods and Services Tax Identification Number or Unique

Identity Number, if registered, of the recipient;

(f)       name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is un-registered;

(g)       serial number(s) and date(s) of the corresponding tax invoice(s) or, as the case may be, bill(s) of supply;

(h)       value of taxable supply of goods or services, rate of tax and the amount of the tax credited or, as the case may be, debited to the recipient; and

(i)        signature or digital signature of the supplier or his authorised representative.”.

[F.No.20/06/16/2018-GST (Pt. II)]

(Gunjan Kumar Verma) Under Secretary to the Government of India

Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June,2017, published vide number G.S.R 610 (E), dated the 19th  June, 2017 and last amended vide notification  No.  74/2018 -  Central  Tax,  dated  the  31st   December,  2018,  published  vide number G.S.R 1251 (E), dated the 31st December, 2018.