GST Practioner Returns

Functions of a GST Practitioner

They can undertake any of the following activities on the behalf of any registered taxpayer;

Filling in and furnishing the details relating to inward and outward supplies of the taxpayer.

File various returns for taxpayer including monthly, quarterly, yearly as well as the final returns.

Deposit credit in the electronic credit ledger of the taxpayer.

File a claim for refund under the provisions of the Act.

File an application for any amendment and cancellation of registration.

Can represent the registered taxpayer before any officer of department, Appellate Authority or Appellate Tribunal.

Section 48 of the CGST Act provides for authorisation of an eligible person to act as approved GST practitioners. A registered person may authorise an approved GST practitioner to furnish information, on his behalf, to the government.

vinod sir

plz clarify alok questions regarding his own return of services provided by gst practitioners. is he need to register in GST for compulsory or not.

Mr A is a registered Gst practioner. I want to know whether GST return of Mr A is to be filed if yes in what circumstances and rules regarding. Whether Mr A is eligible person not to file self GST return.

In GST services are treated as supply same as goods.

Threshold limit for goods and services is aggregate turnover upto 20 lakhs.

since gst practitioner providing services to registered client no need to register upto above limit for intra state clients.

In case of inter state client you will have to take compulsory registertion regardless your turnover.

but voluntary registration can be taken to issue tax invoices and file applicable returns.