what are the penalities of a registeted gst practitioner, while error occured innhis work
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Quick Summary
This discussion clarifies the penalties faced by GST practitioners. While errors in return filing might not directly lead to enrolment cancellation, serious misconduct can result in disqualification. The CGST Act outlines a process for this, requiring notice and an opportunity to be heard before any decision is made. Importantly, there's a 30-day window to appeal any disqualification order.
As per Rule 83(4) of CGST act , the officer can give notice under form PCT 03 ,to disqualify him to function as GST Practitioner only found guilty of misconduct in connection with any proceedings under this Act.
Hence disqualification cannot be done wrong return filed or any error or omissions done in regard to return furnishing.
Moreover the officer before giving order for disqualification need to give reasonable opportunity of being hear.
Note : The appeal can be file within 30 days against such order.
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