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GST Practitioner - A Bridge between Business and Government

Rinav Khakhar 
on 05 November 2017

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Q) What is the concept of Goods and Services Tax Practitioner (GST Practitioner) under Goods and Services Tax Law?

Ans) GOODS AND SERVICES TAX PRACTITIONER is a qualified person enrolled as practicing professional recognized by the Government, competent to represent and to act as a BRIDGE in between the Department and the business community.

Q) Who requires Goods and Services Tax Practitioner (GST Practitioner)?

Ans) Obligation of every registered person or a person liable to be registered, shall comply in accordance with the provisions of the law in time as stipulated therein with due procedure and formalities. One of the facilities provided under the GST law, to any person who requires the assistance may avail through a GST Practitioner for the purposes of any such compliance.

Q) How does a Goods and Services Tax Practitioner (GST Practitioner) act upon the requisite compliance under GST law?

Ans) In such cases if a GST Practitioner who was approached by any such person, if so authorized, can undertake any or all of the following activities, shall comply to the requirement with due diligence on the basis of the information furnished to him:

(a) Furnish details of outward and inward supplies;

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

(c) Make payments for credit into the electronic cash ledger;

(d) File a claim for refund;

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

(f) 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.

(g) Appear 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.

Though the responsibility 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 computer skills and 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 and/ or invalid.

Q) What is the need and motivation to support Trade and Industry by a Goods and Services Tax Practitioner (GSTP)?

Ans) 1) The service provider should 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 ABILITIES.
5) More DOWN TO EARTH TREATMENT and SERVICES to the trader or entrepreneur.

Above all HE SHOULD BE AVAILABLE, AFFORDABLE & DEPENDABLE (around the Corner).


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