Work that can be done by GST Practitioner on behalf of a taxable person
A GST Practitioner can undertake any or all of the following activities on behalf of a taxable person, if so authorised by the taxable person – (a) furnish details of outward and inward supplies (b) furnish monthly, quarterly, annual or final return (c) make payments for credit into the electronic cash ledger (d) file a claim for refund; and (e) file an application for amendment or cancellation of registration – Rule 24(9) of Return Rules.
Consent of taxable person authorizing GST Practitioner to file return – Any taxable person opting to furnish his return through a GST Practitioner shall-give his consent in FORM GST PCT-6 to any GST Practitioner to prepare and furnish his return; and before confirming submission of any statement prepared by the GST Practitioner, ensure that the facts mentioned in the return are true and correct – Rule 24(10) of GSTModel Rules.
Duties of GST Practitioner – The GST Practitioner shall-prepare the statements with due diligence; and affix his digital signature on the statements prepared by him or electronically verify using his credentials – Rule 24(11) of Return Rules.