Tax Return Preparer scheme enables assisted GST registration while legal responsibility remains with the taxable person. The scheme permits taxpayers to use a Tax Return Preparer to prepare GST registration applications or returns on information supplied by the taxable person, while legal responsibility for accuracy remains with the taxable person; TRPs may be approved and trained if GST law so provides. Facilitation Centres will digitize and upload signed forms and summary sheets using FC credentials, issue signed acknowledgements to taxpayers, and scan/upload documents; registration of TRPs/FCs is recommended pending drafting committee decision.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax Return Preparer scheme enables assisted GST registration while legal responsibility remains with the taxable person.
The scheme permits taxpayers to use a Tax Return Preparer to prepare GST registration applications or returns on information supplied by the taxable person, while legal responsibility for accuracy remains with the taxable person; TRPs may be approved and trained if GST law so provides. Facilitation Centres will digitize and upload signed forms and summary sheets using FC credentials, issue signed acknowledgements to taxpayers, and scan/upload documents; registration of TRPs/FCs is recommended pending drafting committee decision.
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