Authorized GST Representation

• GST practitioners are certified professionals who assist taxpayers
  
• Registered under Rule 83 of the CGST Rules
  
• Authorized to file returns, respond to notices, and communicate with the department
  
• Act as intermediaries between businesses and GST authorities
  
• Can represent clients during audit or adjudication with permission
  

Return Filing and Compliance Support

• Help taxpayers prepare and file GSTR-1, GSTR-3B, GSTR-4, GSTR-9 etc.
  
• Assist with reconciliation, ITC claims, and e-way bill generation
  
• Track due dates, file nil returns, and correct discrepancies
  
• Guide clients on changes in law and rate updates
  
• Ensure completeness and accuracy of filing
  

Registration and Amendment Services

• Help businesses obtain GST registration, cancellation, or amendment
  
• Advise on selection of tax schemes like regular or composition
  
• Provide documentation checklist and prepare forms
  
• Follow up with tax officers for application status
  
• Assist in obtaining LUT, refund applications, and DSC management
  

Advisory and Recordkeeping

• Advise on input tax credit, HSN codes, and place-of-supply rules
  
• Maintain business records, tax summaries, and ledgers
  
• Help with annual report preparation and financial matching
  
• Support transition from old tax regimes or multi-GSTIN businesses
  
• Offer sector-specific compliance guidance
  

Professional Conduct and Ethics

• Bound by professional code of conduct under GST rules
  
• Must maintain confidentiality and integrity of client data
  
• Ensure accurate representation and avoid misstatements
  
• Liable for penalties in case of malpractice or fraud
  

Need to renew enrollment and maintain eligibility periodically