28 June 2017
It is compulsory for CA to register as GST practitioner provided you under take to provide the following services.
A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person: (a) furnish details of outward and inward supplies (b) furnish monthly, quarterly, annual or final return (c) make deposit for credit into the electronic cash ledger (d) file a claim for refund and (e) file an application for amendment or cancellation of registration. But it has been provided that a confirmation from a registered person shall be sought where an application relating to a claim for refund or an application for amendment or cancellation of registration has been submitted by the goods and services tax practitioner. In addition, a GST practitioner shall also be allowed to appear as authorised representative before any officer of department, Appellate Authority or Appellate Tribunal, on behalf of such a registered person who has authorised him to be his GST practitioner.