https://www.taxtmi.com/article/detailed?id=7031 The model GST framework regulates Tax Return Preparers by prescribing eligibility criteria, enrolment via Form GST TRP-1 and certificate issuance in Form GST TRP-2, maintenance of a portal list (Form GST TRP-5), and authority to amend that list. Taxable persons must authorize preparers on the Common Portal (Form GST TRP-6) and may withdraw authorization (Form GST TRP-7). Preparers may file returns, payments, refunds and amendments, must exercise due diligence and digitally authenticate filings, while statutory responsibility for correctness remains with the registered taxable person. en-us Fri, 14 Oct 2016 12:26:47 +0530 Tue, 18 Oct 2016 12:34:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7031 The model GST framework regulates Tax Return Preparers by prescribing eligibility criteria, enrolment via Form GST TRP-1 and certificate issuance in Form GST TRP-2, maintenance of a portal list (Form GST TRP-5), and authority to amend that list. Taxable persons must authorize preparers on the Common Portal (Form GST TRP-6) and may withdraw authorization (Form GST TRP-7). Preparers may file returns, payments, refunds and amendments, must exercise due diligence and digitally authenticate filings, while statutory responsibility for correctness remains with the registered taxable person. Articles Goods and Services Tax - GST Fri, 14 Oct 2016 12:26:47 +0530 https://www.taxtmi.com/article/detailed?id=7031