The Central Board of Indirect Taxes and Customs (CBIC) notified National Academy of Customs, Indirect Taxes & Narcotics (NACIN) as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the Central Goods and Services Tax (CGST) Rules, 2017.
Section 48 of the CGST Act provides for the authorization of an eligible person to act as approved GST practitioner. As per the provision, a registered person may authorize an approved GST practitioner to furnish information, on his behalf, to the government. The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, the manner of removal and other conditions relevant for their functioning have been prescribed in Rule 24 and 25 of the Return Rules.
A notification issued by the National Academy of Customs, Indirect Taxes and Narcotics, Department of Revenue, Ministry of Finance, Government of India, as the authority to conduct the examination as per the said sub-rule.
Once registered as a GST practitioner, an individual can file various forms on behalf of clients, make deposits for credit into the electronic cash ledger and appear as an authorized representative. He or she can, after confirmation from clients, also file a refund claim or an application for amendment or cancellation of the registration. Registration does not require a chartered accountancy qualification.
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