TaxTMI 
TaxTMI 
Goods and Service Tax Practitioners - [Section 48]
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....udicated as insolvent; (iv) has not been convicted by a competent court; and, he should also satisfy any of the following conditions (a) he is a retired officer of the Commercial Tax Department of any SG or of the [Central Board of indirect taxes] and Customs, Department of Revenue, Government of India, who, during his service under the Government, had worked in a post not lower than the rank of a Group-B gazetted officer for a period of not less than 2 years; or (b) he has enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than 5 years; (c) he has passed, (i) a graduate or postgraduate degree or its equivalent examination having a degree in Commerce, Law, Banking includ....
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....s he passes the said examination within a period of 30 months from the appointed date. * Procedure of examination for GST practitioner refer rule 83A. Disqualification for GST practitioner [Rule 83(4)] * If any GST practitioner is found guilty of misconduct in connection with any proceedings under the Act, * the authorised officer may, after giving him a notice to show cause in GST PCT-03 for such misconduct and after giving him a reasonable opportunity of being heard, * by order in GST PCT-04 direct that he shall henceforth be disqualified under section 48 to function as a GST practitioner. Appeal file against order of disqualification [Rule 83(5)] * Any person against whom an order under sub rule 83(4) is made may, within 30 d....
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....tion 48(2) read with rule 83(6) & (8)] Return related authorisation :- A GST practitioner can undertake any or all of the following activities on behalf of a Registered person if so authorised by him to- (a) furnish the details of outward; (b) furnish monthly, quarterly, annual or final return; (c) make deposit for credit into the electronic cash ledger; (d) file a claim for refund; (e) file an application for amendment or cancellation of registration; (f) furnish information for generation of e-way bill; (g) furnish details of challan in FORM GST ITC-04; (h) file an application for amendment or cancellation of enrolment under rule 58; and (i) file an intimation to pay tax under the composition scheme or withdraw from the....