This discussion explores whether a government employee can undertake GST consultancy and practice as a GST practitioner outside of their official duties. While some suggest GST registration allows this, the consensus points to government employment conduct rules taking precedence. These rules generally prohibit engaging in private business or consultancy without explicit permission, regardless of GST registration.
01 March 2021
Can a Govt. employee carry on GST Consultancy business & Practice as a GST Practitioner beyond office hours or during holidays after obtaining GST Registration from the GOI? On the other hand, can he do GST Consultancy and certify reports online independently? Please furnish a comprehensive reply ASAP. Thanks in advance.
02 March 2021
Government employees not allowed to do such works or business. Check the rules of employment. See the link. https://www.google.com/url?sa=t&source=web&rct=j&url=https://dopt.gov.in/sites/default/files/AIS_ConductRules1968.pdf&ved=2ahUKEwitkYLC15DvAhVk4XMBHcJSAgkQFjAAegQIERAD&usg=AOvVaw096IB3_vunFhFmaJCoqYDz
02 March 2021
Thank you so much, sir. Some experienced CAs have suggested that GST rules do not bar a Govt. employee to carry on GST business after obtaining a registration. If this is the case, will GST rules prevail over the employee's conduct rules to carry on GST business without restriction? Kindly clarify in detail.