“Goods and services tax practitioner” means any person who has been approved under section 48 to act as such practitioner;
A goods and service tax practitioner (GST practitioner) is a person who can un dertake the following activities on behalf of a registered person (if so authorized):
(a) Furnish details of outward and inward supplies;
(b) Furnish monthly, quarterly, annual or final return;
(c) Make deposits in the Electronic Credit Ledger;
(d) File a claim for refund;
(e) File an application for amendment/ cancellation of registration.
The following aspects need to be noted:
A person desirous of being enrolled as a GST Practitioner should make an application in Form GST PCT-1 and satisfy the conditions required;
The GST practitioner is required to affix his digital signature on the statements prepared by him/ electronically verify using his credentials;
The responsibility of correctness of the details furnished will lie on the registered person only.