GST Tribunal: ICAI Calls for Verification of CoP of Chartered Accountants Appearing as Authorised Representatives in Tribunal

The Institute of Chartered Accountants of India (ICAI) has recently submitted a representation to the Goods and Services Tax Appellate Tribunal (GSTAT) suggesting improving the verification of the Certificate of Practice of Chartered Accountants appearing as authorised representatives in GST matters.

Under the CGST Act, Chartered Accountants (CAs) are allowed to act as an authorized representative for taxpayers before the Goods and Services Tax Appellate Tribunal (GSTAT). However, they must have a valid Certificate of Practice (CoP). The GSTAT procedure also requires the filing of an authorisation.

Currently, when a CA files a Memorandum of Appearance (Form GSTAT-04), they are only required to file a declaration. However, there is no requirement to upload or verify their CoP.

In such a situation, a CA without a valid CoP may appear before the Tribunal. Also, there could be disputes later about the eligibility of representation, and it may affect the integrity of legal proceedings.

Therefore, to ensure compliance with the statutory requirement and prevent unauthorized appearances, the ICAI has suggested that while filing the Memorandum of Appearance, the Chartered Accountant (authorized representative) must be asked to submit a copy of their CoP.

“The suggested mechanism would not impose any additional compliance burden on eligible professionals, but would function as a necessary safeguard to uphold the correct enforcement of the law and maintain the sanctity of proceedings before the Hon’ble Tribunal,” ICAI said.