GST Return Law

Yes, a Non-CA/CMA can file GST Returns and Statements on behalf of his clients provided he has passed the GST Practitioner Exam conducted by NACIN. The person needs to be a GST Practitioner.

However, the Reconciliation Statement and Audit Report i.e. GSTR-9C ( PART B ) needs to be certified by a practicing CA or CMA.

If i am niether CA....Nor GST Practicioner....
I cannot file GST returns....on behalf of my client?

If i file GST Returns on behalf of ny client.....it there any penalty ?