GST PRACTITIONERS

1. A registered person may authorise an approved GST practitioner to furnish information, on his behalf, to the Government.
2. A goods and services tax practitioner enrolled in any State or Union Territory shall be treated as enrolled in the other States/Union Territories.
3. A person to be eligible to be nominated as GST practitioner should possess required qualification/experience.
4. The enrolment once done remains valid till it is cancelled.
5. However, a person enrolled as a Goods and Services Tax practitioner will be required to passes examination conducted by the Commissioner on the recommendations of the Council.
6. A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person:

              (a) furnish details of outward and inward supplies
              (b) furnish monthly, quarterly, annual or final return;
              (c) make deposit for credit into the electronic cash ledger
              (d) file a claim for refund; and
              (e) file an application for amendment or cancellation of registration

A GST practitioner can also appear as authorised representative before any officer of the department, Appellate Authority or Appellate Tribunal.