Is a Chartered Accountant required to be registered as a GST practitioner for the purpose of certifying FORM GSTR-9C? : WIRC GST Helpdesk

Is a Chartered Accountant required to be registered as a GST practitioner for the purpose of certifying FORM GSTR-9C? Print

Created by: WIRC-GST Helpdesk .

Modified on: Thu, 13 Jun, 2019 at 6:31 PM

Section 48 of the CGST/ SGST Act read with Rule 83(8) of the CGST/ SGST Rules authorizes a GST practitioner to undertake the following activities:

furnish the details of outward and inwardsupplies;
furnish monthly, quarterly, annual or finalreturn;
make deposit for credit into the electronic cashledger;
file a claim for refund;and
file an application for amendment or cancellation of registration: The GST Act/ Rules do not vest a GST practitioner with the power to audit under section 35(5). The power to audit is granted only to a Chartered Accountant or Cost Accountant. Therefore, a Chartered Accountant is not required to be registered as a GST practitioner for the purpose of certifying FORMGSTR-9C.

Wirc-gst is the author of this solution article.

Did you find it helpful? Yes No

Is a Chartered Accountant required to be registered as a GST practitioner for the purpose of certifying FORM GSTR-9C? Print