Since its very introduction, GST has been criticized for increasing compliance burden on the Indian taxpayers. Although, in the last few months the GST procedures have been simplified but return filing still remains a time consuming and costly affair for small businesses and taxpayers. However, Pune Tax Bar Association has requested the GST Council for exemption from the mandatory GST Practitioner exam for appearing before GST Authorities. The point of consideration is the Section 48 under the GST law.
As per the provisions of Section 48, it excludes Advocates covered by Section 116 (2) (b) of CGST Act, 2017. The Section 116 (2) (b) is concerned with professional who currently hold a certificate of practice. This includes registered Advocate in recognized Bar Council. Hence, the Section 48 that cites provisions for GSTP rightfully excludes lawyers who are covered under Section 116 (2) (b) is eligible to practice GST law as well.
This has been highlighted in the memorandum from the Tax Bar Association, Pune too. The memorandum states that the GST provisions that set eligibility criteria, duties and obligations of Goods and Service Tax practitioners do not apply to advocates. However, the GST Practitioner online registration form includes all professionals authorized under Sec. 116. This mandates Advocates and Lawyers to appear for the exam too.
The Tax Bar Association believes that once the form is uploaded online and the registration process sets off, the lawyers and advocates will also have to appear for the examination. If the lawyers fail to do so than they would be barred from appearing before GST authorities. The memo also refers to one such incident where GST authority questioned a particular lawyer if he was registered under GSTP. The lawyers believe that they are apt enough and qualified to be excluded from the online GSTP registration form. In its lieu, the memo insists on referring to rule 83 for qualification and not Rule 84 of the GST law.
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It would be interesting to see if GST Council approves the Tax Bar Association appeal and grants permission to lawyers/advocates to appear before GST Authority without GSTP registration or certification.
Earlier, the Indian Government in order to decrease the cost burden on taxpayers with little computer awareness introduced a provision that facilitates income tax return filing by certified Practitioners on behalf of small and medium businesses in GST Law. The GSTP or the GST Practitioner is a welcome opportunity for a large section of the Indian Youth looking for a good source of earning. The GSTP not only is a great employment opportunity but promises a considerable reduction in GST Compliance and Cost burden for small and medium businesses as well as individual taxpayers who are currently paying a good amount for GST related services by lawyers and accountants.