GST Practitioners - Powers, Duties & Activities

A GST Practitioner (GSP) is an authorized tax professional recognized under Section 48 of the CGST Act, 2017, empowered to assist taxpayers in complying with the Goods and Services Tax (GST) law. Acting as a bridge between the taxpayer and the GST Department, a GSP simplifies compliance by handling various procedural aspects on behalf of the taxpayer.

A registered GST Practitioner is entrusted with several key responsibilities and powers, which include:

Filing Applications and Returns

• Submit applications for GST registration, amendment, and other related forms (excluding cancellation).
• File periodic returns such as GSTR-1, GSTR-3B, GSTR-9, etc.
• File refund applications and respond to notices issued on returns and other submissions.

Representation before GST Authorities

• Represent clients before GST officers in hearings, clarifications, or scrutiny proceedings.
• Reply to show cause notices, demand notices, or compliance notices.

Note: Representation does not extend to prosecution proceedings.

Communication and Liaison

• Receive notices, orders, and communication from the GST portal on behalf of the taxpayer..
• Track filing status and alerts from the GST authorities and convey them to the taxpayer.

Limitations on Powers

Despite their wide-ranging assistance, GST Practitioners operate within defined legal boundaries:

• Cannot appear in prosecution cases.
• Cannot cancel GST registration on behalf of a client.
• Cannot sign audit reports or statutory declarations.
• Cannot act without proper authorization from the taxpayer.

Duties of a GST Practitioner

To ensure professional integrity and taxpayer protection, a GSP must fulfill the following duties:

Maintain Confidentiality

• Keep all taxpayer-related data, documents, and financial information strictly confidential.

Exercise Due Diligence

• Accurately verify and validate all data filed.
• Educate and guide clients on correct GST law compliance and documentation.

Uphold Professional Conducte

• Follow ethical practices and avoid any conflicts of interest.
• Adhere to the professional code of conduct as prescribed by law.

Stay Informed

• Regularly update themselves with changes in GST rules, rates, notifications, and procedural amendments.

Furnish Information

• Provide required data and cooperation to GST authorities when summoned or required under law..

Eligibility & Registration Criteria

To qualify as a GST Practitioner in India, an individual must:

Professional qualifications that are exempt from the exam:

• Chartered Accountant (CA)
• Cost and Management Accountant (CMA)
• Company Secretary (CS)
• Advocate or retired government tax official

Process to Become a GST Practitioner

To register as a GST Practitioner, follow these simple steps:

Summary Table

Why Choose VETRI AUDIT SERVICES PRIVATE LIMITED?

At VETRI AUDIT SERVICES, our certified GST Practitioners bring: