Provisions relating to a Tax Return Preparer

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....ied 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 State Government or of the Central Board of Excise and Customs, Departm....

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....oreign 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 Cost Accountants of India; or (c) final examination of the Institute of Company Secretaries of India; or (2) On rece....

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....e 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 under sub-rule (1) shall be maintained on the Common Portal in FORM GST TRP-5 and the authorised officer may make such amendments to the list....

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....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 Return Preparer can undertake any or all of the following activities on behalf of a taxable person, if so authorised by the taxable person to: (a) furnish detail....