Section 48 deals with enrolment of person as GST practitioner, his duties and obligations etc.

Section 48(1)

The manner of approval of GST practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning shall be such as may be prescribed.

Rule 83(1)

An application in GST PCT-01 may be made electronically for enrolment as GST 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;

He should also satisfy any of the following conditions

(a) he is a retired officer of the Commercial Tax Department of any SG or of the [1][Central Board of indirect taxes] and Customs, Department of Revenue, Government of India,

who, during his service under the Government, had worked in a post not lower than the rank of a Group-B gazetted officer for a period of not less than 2 years; or

(b) he has enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than 5 years;

(c) he has passed,

(i) a graduate or postgraduate degree or its equivalent examination having a degree in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University established by any law for the time being in force; or

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

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

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

(a) final examination of the ICAI; or

(b) final examination of the ICMAI; or

(c) final examination of the ICSI.

Rule 83(2)

On receipt of the application referred to in sub-rule (1),

the officer authorised in this behalf shall, after making such enquiry as he considers necessary, either

enrol the applicant as a GST practitioner and issue a certificate to that effect in GST PCT-02 or

reject his application where it is found that the applicant is not qualified to be enrolled as a GST practitioner.

Rule 83(3)

The enrolment made u/sr (2) shall be valid until it is cancelled:

Provided that no person enrolled as a GST practitioner shall be eligible to remain enrolled unless he passes such examination conducted at such periods and by such authority as may be notified by the Commissioner:

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 a period of  [2][30 months] from the appointed date.

Refer Rule 83A for procedure of examination for GST practitioner.

Rule 83(4)

If any GST practitioner is found guilty of misconduct in connection with any proceedings under the Act,

the authorised officer may, after giving him a notice to show cause in GST PCT-03 for such misconduct and after giving him a reasonable opportunity of being heard,

by order in GST PCT-04 direct that he shall henceforth be disqualified u/s 48 to function as a GST practitioner.

Rule 83(5)

Any person against whom an order u/sr (4) is made

may, within 30 days from the date of issue of such order, appeal to the Commissioner against such order.

Rule 83(11)

A GST practitioner enrolled in any other State or UT

shall be treated as enrolled in the State or UT for the purposes specified in sub-rule (8).

Section 48(2) read with rule 83(6)

RP may authorise an approved GST practitioner in GST PCT-05 to furnish

GSTR-1 u/s 37, and

the return u/s 39 or 44 or 45 and

to perform such tasks as indicated in the said authorisation during the period of authorization

RP may also withdraw such authorization in GST PCT-05

Rule 83(7)

Where a statement required to be furnished by a RP has been furnished by the GST practitioner authorised by him,

a confirmation shall be sought from the RP over email or SMS and the statement furnished by the GST practitioner shall be made available to the RP on the common portal:

Provided that where the RP fails to respond to the request for confirmation till the last date of furnishing of such statement, it shall be deemed that he has confirmed the statement furnished by the GST practitioner.

Rule 83(9)

RP opting to furnish his return through a GST practitioner shall-

(a) give his consent in GST PCT-05 to any GST practitioner to prepare and furnish his return; and

(b) before confirming submission of any statement prepared by the GST practitioner, ensure that the facts mentioned in the return are true and correct.

[3][Rule 83(8)

A GST practitioner can undertake any or all of the following activities on behalf of a RP, if so authorised by him to-

(a) furnish the details of outward;

(b) furnish monthly, quarterly, annual or final return;

(c) make deposit for credit into the electronic cash ledger;

(d) file a claim for refund;

(e) file an application for amendment or cancellation of registration;

(f) furnish information for generation of e-way bill;

(g) furnish details of challan in FORM GST ITC-04;

(h) file an application for amendment or cancellation of enrolment under rule 58; and

(i) file an intimation to pay tax under the composition scheme or withdraw from the said scheme:

Provided that where any application relating to a claim for refund or an application for amendment or cancellation of registration or where an intimation to pay tax under composition scheme or to withdraw from such scheme has been submitted by the GST practitioner authorised by the RP,

a confirmation shall be sought from the RP and the application submitted by the said practitioner shall be made available to the RP on the common portal and such application shall not be further proceeded with until the RP gives his consent to the same.]

Rule 83(10)

The GST practitioner shall-

(a) prepare the statements with due diligence; and

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

Section 48(3)

Notwithstanding anything contained in sub-section (2),

the responsibility for correctness of any particulars furnished in the return or other details filed by the GST practitioners shall continue to rest with the RP on whose behalf such return and details are furnished.

Rule 84(1)

No person shall be eligible to attend before any authority as a GST practitioner in connection with any proceedings under the Act on behalf of any registered or un-registered person unless he has been enrolled u/r 83.

Rule 84(2)

A GST practitioner attending on behalf of a registered or an un-registered person in any proceedings under the Act before any authority shall produce before such authority, if required, a copy of the authorisation given by such person in FORM GST PCT-05.