Rule 83 of CGST Rules -Provisions relating to a goods and services tax practitioner

(updated as on 15.11.2017)

(1) An application inFORM GST PCT-01 may be made electronically through the common portal either directlyor through a Facilitation Centre notified by the Commissioner for enrolment as goods and
services tax practitioner by any person who,

(i) is a citizen of India;

(ii) is a person of sound mind;

(iii) is not adjudicated as insolvent;

(iv) has not been convicted by a competent court;

and satisfies any of the following conditions, namely:-

(a) that he is a retired officer of the Commercial Tax Department of any StateGovernment or of the Central Board of Excise and Customs, Department ofRevenue, Government of India, who, during his service under theGovernment, 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

(b) that he has enrolled as a sales tax practitioner or tax return preparer underthe existing law for a period of not less than five years;

(c) he has passed,

(i) a graduate or postgraduate degree or its equivalentexamination having a degree in Commerce, Law, Banking including HigherAuditing, or Business Administration or Business Management from anyIndian University established by any law for the time being in force; or

(ii) a degree examination of any Foreign University recognised byany Indian University as equivalent to the degree examination mentioned insub-clause (i); or

(iii) any other examination notified by the Government, on therecommendation of the Council, for this purpose; or

(iv) has passed any of the following examinations, namely:-

(a) final examination of the Institute of CharteredAccountants of India; or

(b) final examination of the Institute of Cost Accountantsof India; or

(c) final examination of the Institute of CompanySecretaries of India.

(2) On receipt of the application referred to in sub-rule (1), the officer authorised in thisbehalf shall, after making such inquiry as he considers necessary, either enroll the applicantas a goods and services tax practitioner and issue a certificate to that effect in FORM GSTPCT-02 or reject his application where it is found that the applicant is not qualified to beenrolled 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 beeligible to remain enrolled unless he passes such examination conducted at such periods andby such authority as may be notified by the Commissioner on the recommendations of theCouncil:
Provided further that no person to whom the provisions of clause (b) of sub-rule (1)apply shall be eligible to remain enrolled unless he passes the said examination within aperiod of one year from the appointed date.
(4) If any goods and services tax practitioner is found guilty of misconduct in connectionwith any proceedings under the Act, the authorised officer may, after giving him a notice toshow cause in FORM GST PCT-03 for such misconduct and after giving him a reasonableopportunity of being heard, by order in FORM GST PCT -04 direct that he shall henceforthbe 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 thirtydays 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 taxpractitioner on the common portal in FORM GST PCT-05 or, at any time, withdraw suchauthorisation in FORM GST PCT-05 and the goods and services tax practitionersauthorised shall be allowed to undertake such tasks as indicated in the said authorisationduring the period of authorisation.
(7) Where a statement required to be furnished by a registered person has been furnishedby the goods and services tax practitioner authorised by him, a confirmation shall be soughtfrom the registered person over email or SMS and the statement furnished by the goods andservices tax practitioner shall be made available to the registered person on the commonportal:
Provided that where the registered person fails to respond to the request forconfirmation till the last date of furnishing of such statement, it shall be deemed that he hasconfirmed the statement furnished by the goods and services tax practitioner.
(8) A goods and services tax practitioner can undertake any or all of the followingactivities on behalf of a registered person, if so authorised by him to-

(a) furnish the 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:

Provided that where any application relating to a claim for refund or anapplication for amendment or cancellation of registration has been submitted by thegoods and services tax practitioner authorised by the registered person, aconfirmation shall be sought from the registered person and the application
submitted by the said practitioner shall be made available to the registered person onthe common portal and such application shall not be proceeded with further until theregistered person gives his consent to the same.
(9) Any registered person opting to furnish his return through a goods and services taxpractitioner shall-

(a) give his consent in FORM GST PCT-05 to any goods and services taxpractitioner to prepare and furnish his return; and

(b) before confirming submission of any statement prepared by the goods andservices tax practitioner, ensure that the facts mentioned in the return are true andcorrect.

(10) The goods and services tax practitioner shall-

(a) prepare the statements with due diligence; and

(b) affix his digital signature on the statements prepared by him or electronicallyverify using his credentials.

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

CHAPTER VIII

RETURNS

Chapter VIIIof CGST Rules, 2017 consists of twenty six rules relating to RETURNRULES under the GST regime. All this rules are available for your ready reference.
Rule 59 :Form and manner of furnishing details of outward supplies
Rule 60 :Form and manner of furnishing details of inward supplies
Rule 61 :Form and manner of submission of monthly return
Rule 62 :Form and manner of submission of quarterly return by the compositionsupplier
Rule 63 :Form and manner of submission of return by non-resident taxable person
Rule 64 :Form and manner of submission of return by persons providing onlineinformation and database access or retrieval services
Rule 65 :Form and manner of submission of return by an Input Service Distributor
Rule 66 :Form and manner of submission of return by a person required to deduct tax at source
Rule 67 : Form and manner of submission of statement of supplies through an e commerceoperator
Rule 68 :Notice to non-filers of returns
Rule 69 :Matching of claim of input tax credit
Rule 70 :Final acceptance of input tax credit and communication thereof
Rule 71 :Communication and rectification of discrepancy in claim of input tax credit andreversal of claim of input tax credit
Rule 72 :Claim of input tax credit on the same invoice more than once
Rule 73 :Matching of claim of reduction in the output tax liability
Rule 74 :Final acceptance of reduction in output tax liability and communication thereof
Rule 75 :Communication and rectification of discrepancy in reduction in output taxliability and reversal of claim of reduction
Rule 76 :Claim of reduction in output tax liability more than once
Rule 77 :Refund of interest paid on reclaim of reversals
Rule 78 :Matching of details furnished by the e-Commerce operator with the detailsfurnished by the supplier
Rule 79 :Communication and rectification of discrepancy in details furnished by the e commerce operator and the supplier
Rule 80 :Annual Return
Rule 81 :Final return
Rule 82 :Details of inward supplies of persons having Unique Identity Number
Rule 83 :Provisions relating to a goods and services tax practitioner
Rule 84 :Conditions for purposes of appearance

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Click here to download the CGST Rules as updated on 15th November, 2017