Welcome to your Ch 32: GST Practitioners (1 to 5)
1. The responsibility of correctness of return filed by GST Practitioners lies with
2. Examine the following statement-
(i) A science or arts graduate can become GST Practitioners.
(ii) A commerce graduate can become GST Practitioners
3. Examine the following statement--
(i) At first eligible candidate shall apply for enrolment for GST Practitioners in GST Portal in PCT 01.
(ii) A GST certificate practitioners shall be issued in PCT 02 which shall be valid till the candidate pass the GST exam.
4. Examine the following statement--
(i) GST Practitioner can appear before appellate authority on behalf of registered person.
(ii) GST Practitioner cannot appear before appellate tribunal on behalf of registered person.
5. Examine the following statement--
(i) GST Practitioner can file all types of returns on behalf of registered person.
(ii) GST Practitioner shall affix his digital signature while filing any return or furnishing any statement.
