filling of tax return preparer form

[Archana Anand]

my name is ARCHANA ANAND.

I have completed my M.com. I want to know whether I am eligible to fill the tax return preparer form ?

if yes, then how ...

thank you.

[Ganeshan Kalyani]

As per Section 43 of draft Model GST law provides for Tax Return Preparers
(1) The appropriate Government may, by rules, prescribe the manner of approval of Tax Return Preparers, their eligibility conditions, duties and obligations, manner of removal and such other conditions as may be relevant for their functioning as a Tax Return Preparer.

As per above provision, the procedure is yet to be provided.

[DR.MARIAPPAN GOVINDARAJAN]

As per Rule 24 of revised Returns rule, you are eligible to work as tax return preparer shceme.

[Archana Anand]

sir , please inform me when the notification comes.

thank you.

[DR.MARIAPPAN GOVINDARAJAN]

Section 48 of CGST Act and Rule 24 and 25 of Returns Rules (revised) provides for the same.

[Ganeshan Kalyani]

The rule is available in www.cbec.gov.in

AI Summary

Tax Return Preparer eligibility clarified: rules will prescribe approval, duties and procedural requirements for preparers. The draft Model GST law provides that the appropriate government will, by rules, prescribe the manner of approval of Tax Return Preparers, their eligibility conditions, duties and obligations, removal procedures and related conditions; returns rules and central GST provisions reference this preparer scheme, but the detailed procedural rules and formal notification are pending.