Provisions relating to a Tax Return Preparer

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.... conditions specified below, namely:  (a) (i)  he is a citizen of India;  (ii) he is a person of sound mind; (iii) he is not adjudicated as insolvent; (iv) he has not been convicted by a competent court for an offence with imprisonment not less than two years; and (b) that he is a retired officer of the Commercial Tax Department of any St....

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....ent for this purpose; or (iv) any degree examination of an Indian University or of any Foreign University recognized by any Indian University as equivalent of the degree examination and has also passed any of the following examinations, namely.- (a) final examination of the Institute of Chartered Accountants of India; or (b) final examination of the Institute of....

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.... section 34, after giving him a notice to show cause in FORM GST TRP-3 against such disqualification and after giving him a reasonable opportunity of being heard. (5) Any person against whom an order under sub-rule (4) is made may, within thirty days from the date of the order under sub-rule (4), appeal to the Commissioner against such order.  (6) A list of Tax Return Preparers enrolled....

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....over email or SMS and the statement furnished by the tax return preparer shall be made available to the taxable person on the Common Portal: Provided that where the taxable person 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 statements furnished by the Tax Return Preparer.  (9) A Tax Ret....