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According to Rule 83 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

  1. An application in FORM GST PCT-01 may be made electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner for enrolment as goods and services tax practitioner by any person who,
    1. is a citizen of India;
    2. is a person of sound mind;
    3. is not adjudicated as insolvent;
    4. has not been convicted by a competent court; and satisfies any of the following conditions, namely:-
      1. that he is 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 than the rank of a Group-B gazetted officer for a period of not less than two years; or

      2. that he has enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than five years;

      3. he has passed,
        1. 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; or

        2. a degree examination of any Foreign University recognised by any Indian University as equivalent to the degree examination mentioned in sub-clause (i); or

        3. any other examination notified by the Government, on the recommendation of the Council, for this purpose; or

        4. has passed any of the following examinations, namely:-
          1. final examination    of   the    Institute   of    Chartered Accountants of India; or

          2. final examination of the Institute of Cost Accountants of India; or

          3. final examination    of    the    Institute   of    Company Secretaries of

  2. On receipt of the application referred to in sub-rule (1), the officer authorised in this behalf shall, after making such enquiry as he considers necessary, either enrol the applicant as a goods and services tax practitioner and issue a certificate to that effect in FORM GST PCT-02 or reject his application where it is found that the applicant is not qualified to be enrolled as a goods and services tax practitioner

  3. The enrolment made under sub-rule (2) shall be valid until it is cancelled:

    Provided that no person enrolled as a goods and services tax practitioner shall be eligible to remain enrolled unless he passes such examination conducted at such periods and by such authority as may be notified by the Commissioner on the recommendations of the Council:

    Provided further that no person to whom the provisions of clause (b) of sub-section (1) apply shall be eligible to remain enrolled unless he passes the said examination within a period of one year from the appointed date.

  4. If any goods and services tax practitioner is found guilty of misconduct in connection with any proceedings under the Act, the authorised officer may, after giving him a notice to show cause in FORM GST PCT-03 for such misconduct and after giving him a reasonable opportunity of being heard, by order in FORM GST PCT -04 direct that he shall henceforth be disqualified under section 48 to function as a goods and services tax practitioner

  5. Any person against whom an order under sub-rule (4) is made may, within thirty days from the date of issue of such order, appeal to the Commissioner against such order.

  6. Any registered person may, at his option, authorise a goods and services tax practitioner on the common portal in FORM GST PCT-05 or, at any time, withdraw such authorisation in FORM GST PCT-05 and the goods and services tax practitioner so authorised shall be allowed to undertake such tasks as indicated in the said authorisation during the period of

  7. Where a statement required to be furnished by a registered person has been furnished by the goods and services tax practitioner authorised by him, a confirmation shall be sought from the registered person over email or SMS and the statement furnished by the goods and services tax practitioner shall be made available to the registered person on the common portal:

    Provided that where the registered person fails to respond to the request for confirmation till the last date of furnishing of such statement, it shall be deemed that he has confirmed the statement furnished by the goods and services tax practitioner.

    Provided that where any application relating to a claim for refund or an application for amendment or cancellation of registration has been submitted by the goods and services tax practitioner authorised by the registered person, a confirmation

  8. A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorised by him to-

    1. furnish the details of outward and inward supplies;
    2. furnish monthly, quarterly, annual or final return;
    3. make deposit for credit into the electronic cash ledger;
    4. file a claim for refund; and
    5. file an application for amendment or cancellation of registration:

      Provided that where any application relating to a claim for refund or an application for amendment or cancellation of registration has been submitted by the goods and services tax practitioner authorised by the registered person, a confirmation  shall be sought from the registered person and the application submitted by the said practitioner shall be made available to the registered person on the common portal and such application shall not be proceeded with further until the registered person gives his consent to the same.

  9. Any registered person opting to furnish his return through a goods and services tax practitioner shall-
    1. give his consent in FORM GST PCT-05 to any goods and services tax practitioner to prepare and furnish his return; and
    2. before confirming submission of any statement prepared by the goods and services tax practitioner, ensure that the facts mentioned in the return are true and correct.

  10. The goods and services tax practitioner shall-
    1. prepare the statements with due diligence; and
    2. affix his digital signature on the statements prepared by him or electronically verify using his credentials

  11. A goods and services tax practitioner enrolled in any other State or Union territory shall be treated as enrolled in the State or Union territory for the purposes specified in sub-rule (8).

 

  1. GST Acts and Rules
  2. Central Goods and Services Tax (CGST) Rules, 2017
  3. Chapter 8 Returns Rules (Rule 59 to 84)
    Rule 59 GST - Form and manner of furnishing details of outward supplies

    Rule 60 GST - Form and manner of furnishing details of inward supplies

    Rule 61 GST - Form and manner of submission of monthly return

    Rule 62 GST - Form and manner of submission of quarterly return by the composition supplier

    Rule 63 GST - Form and manner of submission of return by non-resident taxable person

    Rule 64 GST - Form and manner of submission of return by persons providing online information

    Rule 65 GST - Form and manner of submission of return by an Input Service Distributor

    Rule 66 GST - Form and manner of submission of return by a person required to deduct tax at source

    Rule 67 GST - Form and manner of submission of statement of supplies through an e-commerce operator

    Rule 68 GST - Notice to non-filers of returns

    Rule 69 GST - Matching of claim of input tax credit

    Rule 70 GST - Final acceptance of input tax credit and communication thereof

    Rule 71 GST - Communication and rectification of discrepancy in claim & reversal of input tax credit

    Rule 72 GST - Claim of input tax credit on the same invoice more than once

    Rule 74 GST - Final acceptance of reduction in output tax liability and communication thereof

    Rule 75 GST - Communication and rectification of discrepancy in reduction in output tax liability

    Rule 76 GST - Claim of reduction in output tax liability more than once

    Rule 77 GST - Refund of interest paid on reclaim of reversals

    Rule 78 GST - Matching of details furnished by e-Commerce operator with detail furnished by supplier

    Rule 79 GST - Communication and rectification of discrepancy in details furnished by e-Commerce

    Rule 80 GST - Annual return

    Rule 81 GST - Final return

    Rule 82 GST - Details of inward supplies of persons having Unique Identity Number

    Rule 83 GST - Provisions relating to a goods and services tax practitioner You are here

    Rule 84 GST - Conditions for purposes of appearance

    Rule 73 GST - Matching of claim of reduction in the output tax liability

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Chapter 8 Returns Rules (Rule 59 to 84)
Rule 59 GST - Form and manner of furnishing details of outward supplies

Rule 60 GST - Form and manner of furnishing details of inward supplies

Rule 61 GST - Form and manner of submission of monthly return

Rule 62 GST - Form and manner of submission of quarterly return by the composition supplier

Rule 63 GST - Form and manner of submission of return by non-resident taxable person

Rule 64 GST - Form and manner of submission of return by persons providing online information

Rule 65 GST - Form and manner of submission of return by an Input Service Distributor

Rule 66 GST - Form and manner of submission of return by a person required to deduct tax at source

Rule 67 GST - Form and manner of submission of statement of supplies through an e-commerce operator

Rule 68 GST - Notice to non-filers of returns

Rule 69 GST - Matching of claim of input tax credit

Rule 70 GST - Final acceptance of input tax credit and communication thereof

Rule 71 GST - Communication and rectification of discrepancy in claim & reversal of input tax credit

Rule 72 GST - Claim of input tax credit on the same invoice more than once

Rule 74 GST - Final acceptance of reduction in output tax liability and communication thereof

Rule 75 GST - Communication and rectification of discrepancy in reduction in output tax liability

Rule 76 GST - Claim of reduction in output tax liability more than once

Rule 77 GST - Refund of interest paid on reclaim of reversals

Rule 78 GST - Matching of details furnished by e-Commerce operator with detail furnished by supplier

Rule 79 GST - Communication and rectification of discrepancy in details furnished by e-Commerce

Rule 80 GST - Annual return

Rule 81 GST - Final return

Rule 82 GST - Details of inward supplies of persons having Unique Identity Number

Rule 83 GST - Provisions relating to a goods and services tax practitioner You are here

Rule 84 GST - Conditions for purposes of appearance

Rule 73 GST - Matching of claim of reduction in the output tax liability

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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 7 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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