GST Tax Return Preparer

GST has provisions for creating a new class of professionals called GST Practitioners or GST Return filing Preparers to help small businesses file their GST returns. In this article, let us look at the requirements for becoming a GST Tax Return Preparer and other aspects pertaining to GST Tax Return Preparers.

Who can become a GST Tax Return Preparer or GST Practitioner?

According to GST rules, to become a GST tax return preparer, the applicant must satisfy the following conditions:

General Criteria

He/she is a citizen of India.
He/she is a person of sound mind
He/she is not adjudicated as insolvent.
He/she has not been convicted by a competent court for an offence with imprisonment not less than two years.

Experience Route

The following class of persons can become a GST tax return preparer through the experience route.

A retired officer of the Commercial Tax Department of any State Government or of the Central Board of Excise and Customs, Department of Revenue, Government of India, who, during his service under the Government, had worked in a post not lower in rank than that of a Group-B gazetted officer for a period of not less than two years.
The person was enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than five years.

Education Route

The following classes of persons having passed the following types of exams are eligible to become GST Tax Return Preparers.

A graduate or postgraduate degree or its equivalent examination having a degree in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University established by any law for the time being in force.
A degree examination of any Foreign University recognised by any Indian University.
Any degree examination of an Indian University or of any Foreign University recognised by any Indian University as the equivalent of the degree examination.
Have passed the final examination of the Institute of Chartered Accountants of India.
Passed the final examination of the Institute of Cost Accountants of India.
Passed the final examination of the Institute of Company Secretaries of India.

Click here to read "GST Registration Check – How to Check GSTIN Validity?"

What is the validity of GST Practitioner License?

According to Rule 24(3) of the Goods & Services Tax Return Rules, an enrollment as a GST Practitioner is valid until it is cancelled.

How to find a GST Practitioner?

A list of all GST Practitioners and GST Tax Return Preparers is available on the GST Portal. A person wishing to engage a GST practitioner can contact the Practitioner directly and take services, based on mutually agreed prices.

How to authorise a GST Practitioner?

The taxpayer may, at his option, authorise a Tax Return Preparer on the GST Portal in Form GST TRP-6 or, at any time. Suppose the taxpayer wants to avoid authorising the GST Practitioner or Tax Return Preparer to file GST returns. In that case, filing Form GST TRP-7 can help withdraw authorisation.

What services can GST Practitioners offer to taxpayers?

A GST practitioner or GST Tax Return Preparer can undertake the following activities on behalf of the taxpayer:

Furnish details of outward and inward supplies. (GSTR1 and GSTR2 Return Filing)
Furnish monthly, quarterly, annual or final returns.
Make payments for credit into the electronic cash ledger. (Know more about GST Payment)
File a claim for a refund.
File an application for amendment or cancellation of GST registration.

Can a GST Practitioner attend a hearing on behalf of taxpayers?

Yes, an Accountant or GST Tax return preparer can attend hearings on behalf of a taxpayer. While appearing before authorities, the GST practitioner must produce, if required, a copy of the authorisation given by the taxable person or person in Form GST TRP-6.